Gain - Law Dictionary Search Results
Midwife
certified under the Act, who styles herself a midwife, or who habitually attends women in child birth for gain; constitutes a Central Midwives Board to regulate the issue of certificates; establishes a 'Midwives Roll'; provides for the
Income
Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206,
Fraud
the design of securing something by taking unfair advantage of another. It is a deception in order to gain by another's loss. It is a cheating intended to got an advantage, S.P. Chengalvaraya Naidu v. Jagannath, AIR
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Acquirer
Acquirer, means a member of a Hindu undivided family, who acquires gains of learning. [Hindu Gains of Learning Act, 1930 (30 of 1930), s. 2(a)]
Association of persons
tax on income, the association must be on the object of which is to produce income, profits or gains, CIT v. Indira Balkrishna, AIR 1960 SC 1172 (1174): (1960) 3 SCR 513. (Income-tax Act, 1922 s. 3)
Personally interested
does not imply merely intellectual interest but something of the nature of an expectation of advantage to be gained, or of a loss or some disadvantage to be avoided by one who was said to be so
basis
method 3 : the value (as cost or fair market value) of an asset used in calculating capital gains or losses for income tax purposes adjusted basis : the basis of an asset increased or decreased to
Carried on by him
s. 10 of the Income-tax Act,1922 tax is payable by an assessee 'in respect of the profits or gains of any business, profession or vocation carried on by him.' 'Business' is defined by s. 2, sub-s. (4)
Bishop
lords spiritual in Parliament: see HOUSE OF LORDS. A bishop has three powers: (1) a power of ordination, gained on his consecration, by which he confers orders, etc., in any place throughout the world; (2) a power
Accumulated loss
Accumulated loss, means so much of the loss of the amalgamating banking company under the head 'profits and gains of business or profession' (not being a loss sustained in a speculation business) which such amalgamating banking company,
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