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Profits - Law Dictionary Search Results

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Pawn or Pledge

the debt or other duty has been discharged. He must render a due account of all the income, profits, and advantages derived by him from the pledge, in all cases where such an account is within the

Revenue

Office, and Lands, Woods and Forests and miscellaneous holdings such as shares in the Suez Canal, and other profits or fiscal prerogatives of the Crown. See Halsb. Encycl. Laws of England, tit. 'Revenue'; Chitty's Statutes, tits. 'Customs,'

Residence

monition, to be followed up by an order to reside; and in case of non-compliance, may sequester the profits of the benefice, and apply them to the purposes in the Act specified. Under the Pluralities Acts (Amendment

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Tenure

mediately, or immediately, in the Crown, from the dominium utile (the possessory title), the right to use the profits in the soil, designated by the term 'seisin,' which is the highest interest a subject can acquire. As

Revenue expenditure

such assets or advantage but for running the business or working it with a view to produce the profits it is a revenue expenditure, Assam Bengal Cement Co. Ltd. v. CIT, AIR 1955 SC 89 (96). [Income

Trespass to land

trespass from the date of the accrual of the right or to 'trespass by relation,' e.g., to mesne profits. Jus tertii or the extraneous right o another who is not in possession is no defence to an

Nominal partner

Nominal partner, one who has not any actual interest in the trade or business, or its profits; but by allowing his name to be used holds himself out to the world as apparently having an

Year, day and waste

Lat.], a part of the royal prerogative, whereby the Crown had for a year and a day the profits of land and tenements of those attainted of petit treason or felony, whosoever was lord of the manor

Wholly and exclusively for purposes of such business

such business, the expenditure of a capital nature is certainly not an expenditure which is deductible for computing profits though it may be an expenditure wholly and exclusively laid out for the purposes of the business etc.

Wholly and exclusively

incurred voluntarily and without any necessity and if it is incurred for promoting the business and to earn profits, the assessee can claim deduction under s. 10(2)(xv) of the Act even though there was no compelling necessity

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