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Eckert V Commissioner - Law Dictionary Search Results

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Income

policies were income within the meaning of s 2 6c of the income tax act raghuvanshi mills ltd v commissioner of income tax air 1953 sc 4 1953 scr 177 income connotes a periodical monetary return coming in

Goods

goods advent systems ltd v unisys corpn 925 f 2d 670 3d cir 1991 associated cement companies ltd v commissioner of customs air 2001 sc 862 2001 4 scc 593 customs act 1962 ss 2 22 and 12

Reason to believe

and summary of materials sought to be relied upon in support of the prima facie conclusion of the commissioner to commence a suo moto inquiry taher alimohohamad poonawala v quizar shaikh nomanbhoy air 1995 bom 422 reason … subjective satisfaction the belief must be held in good faith it cannot be merely a pretence s narayanappa v cit bangalore air 1967 sc 523 1967 65 itr 219 1967 1 scj 161 reason to believe does

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Person

person a hindu undivided family is a person kshetra mohan sannyasi charan sadhukhan v commissioner of excess profit tax west bengal air 1953 sc 516 according to company law it does not mean

Property

might require it signifies every possible interest which a person can acquire hold and enjoy j k trust v commissioner of income tax air 1957 sc 846 849 1958 scr 65 income tax act 1922 s 4 3

Charitable purpose

benefit a s of the public as distinguished from a specified individual is present ahmedabad rana caste association v commissioner of income tax 1971 3 scc 475 1972 1 scr 744 air 1972 sc 273 the test of

Interest

india air 1997 sc 138 1996 11 scc 101 as observed by this court in dr sham lal v commissioner of income tax punjab 53 itr 151 air 1964 sc 1878 1964 7 scr 668 1964 2 scj

Processing

is not sufficient for holding that the stored articles have undergone a process delhi cold storage pvt ltd v commissioner of income tax new delhi air 1991 sc 2125 processing include the preservation of such products as canning

Information

state of the law and so would cover information as to relevant judicial decisions maharaj kumar kamal singh v commissioner of income tax air 1959 sc 257 1959 supp 1 scr 10 income tax act 1922 s 34

Reserve

the capital and reserves within r 2 1 of schedule ii of the act first national city bank v commissioner of income tax air 1961 sc 812 1961 3 scr 371 iii the reserve contemplated by banking com

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