..... the acts on this subject, dating from the income-tax act, 1842 (5 & 6 vict ..... current finance acts, and consult the latest editions of dowell or konstam on income tax. ..... income-tax, a tax of so much in the pound of income, under five classifications, according .....
income tax authority, includes income tax officer, assistant appellate commissioner etc and not itat. i.t. commissioner v. b.n. bhattacharjee, air 1979 sc 1725 (1730). [income-tax act, 1961, s. 245a(i), 245c(i)]
..... 13 of the indian income-tax act, 1922, does not confer a ..... (income-tax act, 1922, s. ..... regularly employed and to determine whether the income, profits and gains of the assessee ..... case the method of accounting employed by the assessee and to see .....
..... 2(45) of the income tax act, 1961 as meaning the total amount of income referred to ..... commissioner of income tax, air 1978 sc 1099: (1978 ..... total income, the expression 'total income' is defined in ..... manner laid down in this act, cambay electric supply industrial .....
..... whole of service tax leviable thereon under section 66 of the act ..... prescribed under section 67 of the act, charged by the service ..... [service tax (registration of special category of persons) rules, ..... means the sum total of first consecutive payments received .....
ordinarius income-tax act dicitu quia habet ordinariam jurisdictionem, in jure proprio, et non propter deputationem. co. litt. 96, (the ordinary is so called because he has an ordinary jurisdiction in his own right, and not a deputed one.)
tax and imposition of tax, there is a difference between the tax and the imposition of the tax. ..... which the levy is imposed and collected, municipal board v. .....
income tax : a tax on the net income of an individual or a business compare excise, property tax
agricultural income-tax law, means any law for the time being in force relating to the levy of tax on agricultural income
verba income-tax act sunt intelligenda ut res magis valeat quam pereat. bacon.-(words are to be so understood as that the subject-matter may be rather preserved than destroyed.)