Other Tax - Law Dictionary Search Results

In Scotland, malicious desertion by one spouse of the other for four years is a ground of divorce. It must be shown that there was wilful non-adherence; that it has been persisted a for four years; that

Insurance

Kettlewell, 1909 AC 243. Consult Porter, Bunyon or Macgillivray on Insurance. And see NATIONAL INSURANCE. Insurance, See Income Tax Act, 1961 (43 of 1961), s. 80C, Expl. 1.

Keep your definitions linked to case research

Try free for 7 days See all features

Goodwill

competition is, contribute also to the goodwill. S.C. Cambatta and Co. Pvt. Ltd. v. Commissioner of Excess Profits Tax, AIR 1961 SC 1010 (1012): (1961) 2 SCR 805. Goodwill denotes the benefit arising from connection and reputation.

Wages

which such recompense is determined it would all be salary, Gestetner Duplicators Pvt. Ltd. v. Commissioner of Income Tax, AIR 1979 SC 607: (1979) 2 SCC 354: (1979) 2 SCR 788. The bonus in question did not

Uses

be held. The Common Law treated the actual possessor for all purposes as the owner of the property. It was not difficult to find him out, since the possession of his estate was conferred upon him by

Deed

the Crown, bargains and sales of freeholds, pursuant to 27 Hen. 8, c. 16, or under the Land Tax Acts, gifts of land to charities under the (English) Mortmain and Charitable Uses Act, 1888 (51 & 52

Building

walls, D.G. Gouse v. State of Kerala, (1980) 2 SCC 410: AIR 1980 SC 271 (278). [Kerala Building Tax Act, 1975, s. 2(3)] It would include any other additional super structure in the same premises and appurtenant

Hindu

a Hindu by religion and who is brought up as a Hindu is a Hindu, Commis-sioner of Wealth Tax v. Late R. Sridharan, (1976) 4 SCC 489: (1976) Supp SCR 478: (1976) 4 SCC 489. The word

Intoxicating liquor

of the corresponding Excise Licence duties, and a deduction can be made in respect of them in Income Tax Returns, Smith v. Lion Brewery Co., 1911 AC 150; Usher's Brewery v. Bruce, 1915 AC 433. 7. New

‹ Prev
1
2
3
4
5
6
7
8
9
10
11
Next ›
Last »

Try the research workspace - 7 days free

Try free for 7 days