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Sick Industrial Company

company (being a company registered for not less than five years) which has at the end of any financial year accumulated losses equal to or exceeding its entire net worth. [Sick Industrial Companies (Special Provisions) Act, 1985, s.

Finance Acts

Finance Act incorporates the Budget which is the Chancellor of the Exchequer's annual statement or report of the financial results of the past year, estimated expenditure and income of the coming year and proposals in regard to

annual report

annual report : a written report distributed to shareholders each year by a corporation that sets forth financial information (as an auditor's report, the selling prices of the corporation's stock, and the yearly profit) as well

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Revenue deficit

Responsibility Act, 2005, s. 2(g)] Means the amount of excess of revenue expenditure over revenue receipts in a financial year. [Rajasthan Agricultural Produce Market Act, 2005, s. 2(m)] Means the difference between revenue expediture and revenue receipts of

Balance sheet total

Balance sheet total, means in relation to a company's financial year (1) where in the company's accounts format 1 of the Balance Sheet formats is adopted, the aggregate of

Child living

the Finance Act, 1920, which provides for certain claimant has a child living at the commencement of a financial year; Jackson v. Voss, 39 TLR 445.

Appropriation Accounts

Appropriation Accounts, 'appropriation accounts' means accounts which relate the expenditure brought to account during a financial year, to the several items specified in the law made in accordance with the provisions of the Constitution or

Aggregate value of taxable service

Aggregate value of taxable service, means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the Act, charged by the service provider towards

expense

expense : financial burden or outlay ;specif : an item of business outlay chargeable against revenue for a specific period busi·ness … in furtherance of one's business esp. as part of the cost of operating a business in the taxable year in which the expense is incurred compare capital expense and personal expense in this entry NOTE: Business expenses

liability

quality or state of being liable 2 : something for which one is liable: as a : a financial obligation : debt [tax ] [the bonds are liabilities] compare asset contingent liability : an amount that may … fixed liability : a liability (as a bond or mortgage) that does not mature for at least one year from the date incurred or from a given date b : accountability and responsibility to another enforceable by

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