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Tax on income

Tax on income, embraces any profit or gain which is actually received or notionally accrued, A Commentary on the Constitution of

Income shifting

Income shifting, means the practice of transferring income to a taxpayer in a lower tax bracket, such as a

Income approach

Income approach, means a method of appraising real property based on capitalisation of the income that the property is

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As it deems fit

As it deems fit, the expression 'as it deems fit' has been used but in view of the fact that civil consequences would ensue by reason thereof, the same must be exercised fairly and bona fide....

Agricultural income-tax law

Agricultural income-tax law, means any law for the time being in force relating to the levy of tax on agricultural

ordinary income

ordinary income : income that does not derive from the exchange or sale of capital assets or property used in

nontaxable income

nontaxable income Income that is not taxed.

net income

net income : the balance of gross income remaining after all allowable deductions and exemptions are taken

investment income

investment income : income (as interest, dividends, annuities, or royalties) that is not derived in the ordinary course of a

regular income

regular income : income (as wages or pension benefits) that is received at fixed or uniform intervals

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