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Dependents

Dependents, dependents are defined to include besides wife and widow, dependent sons and daughters-One who is gainfully employed cannot be termed dependent. The public purpose of such reservation would be totally lost if it were

Insurance

happen. The one renders his property secure; the other receives money with the probability that it is clear gain. The instrument by which the contract is made is called a policy; the stipulated consideration, a premium. As

Income or net income

Income is money or other benefit periodically received. It is profit or revenue and not capital. It is gain derived from capital or labour or both. Net income is income obtained after deducting all expenses incurred for

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Income and deemed income

in s. 69A of the Act, has wide meaning which meant anything which came in or resulted in gain, Chuharmal Takarmal Mohnani v. CIT, AIR 1988 SC 1384: (1988) 3 SCC 588: (1988) 3 SCR 788.

Gross total income

Con-sequently, it did not amount to 'income' within the scope of section 2(24)(vi) as there was no capital gain within the meaning of s. 45. It was also not to be included while computing the total income

General public utility

the case of All India Spinners Association v. C.I.T., (1944) 12 ITR 482 (PC), exclude objects of private gain. Sole Trustee, Lok Shikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10: (1976) 1 SCC 254:

Gaining wrongfully

Gaining wrongfully, A person is said to gain wrongfully when such person retains wrongfully, as well as when such

Fraud on a power

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 get an advantage, C.S.P. Changalvaraya Naidu v. Jagannath, (1994)

Gainage

Gainage [fr. gainagium, Lat.], the gain or profit of tilled or planted land, raised by cultivating it; and the

Foreclosure

1925, s. 56(1)] A legal proceeding to terminate a mortgagor's interest in property, instituted by lender either to gain title or to force a sale in order to satisfy the unpaid debt secured by property, Black's Law

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