Regular Assessment - Law Dictionary Search Results
Regular assessment
Matched in: Term Regular assessment
Assess
made by resorting to the provisions of s. 147 because the assessment had not been made in the regular manner under the Act, CIT v. Sun Engineing Works Ltd, AIR 1993 SC 43 (50): (1992) 4 SCC
fund
by mutual insurance companies to cover unforeseen losses sink·ing fund : a fund set up and accumulated by regular deposits for paying off the principal on a debt or for other specified purposes (as self-insurance) strike fund … or for other specified purposes (as self-insurance) strike fund : a fund accumulated by a union through special assessments or from general funds and used to pay striking workers or for other strike-related activities Taft-Hart·ley fund [taft-hÄ
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Income
& Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources must be read with reference to the peculiar facts of that case. … is disposed of by sale consumption or use in the manufacture or other processes carried on by the assesses qua that commodity. It is not necessary, however, for income to accrue that there must be a sale
Agricultural Holdings Act, 1923
burning, liming, marling, manuring with artificial or purchased manure. Consumption on the holding by animals, other than those regularly employed on the holding, of foodstuffs not produced on the holding or of corn produced on the holding. … of his tenancy. 3. Compensation for Damage by Game.--S. 11 provides for compensation in this respect to be assessed by arbitration. See GAME. 4. Compensation for Disturbance (ss. 12-14).--If a tenant quits a holding by reason of
Year
[West Bengal Value Added Tax Act, 2003, s. 2(58)] Means: (i) in relation to any dealer who maintains regular books of accounts, the year by reference to which the accounts are maintained by him; and (ii) in … [Prasar Bharati Broadcasting Corporation of India Act, 1990 (25 of 1990), s. 2(x)] The 'year' contemplated in the assessment year and not the accounting year or the previous year of the assessee, Madanlal Mathurdas v. Chunilal, Income-tax
Dealer, auction
irrelevant. The artificial definition of a 'dealer' under the Explanation is merely an enabling provision which facilitates the assessment against a non-resident dealer but the provision does not require that the manager or the agent should have … Pawnbrokers' Association v. State of Karanataka, (1998) 7 SCC 707 [General Sales Act] Means a person who (whether regularly or otherwise) carries on business in U.P. and includes, inter alia a Government which undertakes buying, selling, supplying
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