Sc Cit V Suresh - Law Dictionary Search Results
In the opinion of Income Tax Officer
employed and to determine whether the income, profits and gains of the assessee could properly be deduced therefrom, CIT v. A. Krishnaswamy Mudaliar, AIR 1964 SC 1843: (1964) 7 SCR 776. (Income-tax Act, 1922, s. 13
Income
629. Prize money received by the participant in a Motor Rally is 'income' and is liable to tax, CIT v. G.R. Karthikeyan, AIR 1993 SC 1671 (1675). [Income-tax Act, 1961, s. 2(24)] The terms 'income' is elastic and
Sabape loan
cash at the beginning of a cultivating season, and repayable in paddy or grain at the harvest time, CIT v. Hajee Cassim, AIR 1932 Rang 19.
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Earned surplus
the account 'earned surplus' cannot be regarded as mere unallocated profits at the end of the accounting year, CIT v. Standard Vacuum Oil Company, AIR 1966 SC 1393: (1966) 2 SCR 367. [Business Profits Tax Act, 1947, Sch.
Information
external source concerning facts or particulars, or as to law relating to a matter bearing on the assessment, CIT v. A. Raman, AIR 1968 SC 49 (51): (1968) 1 SCR 10. [Income-tax Act, 1961, s. 147(1) (b)] Information
Hindu undivided family
partnership is likely to have a precarious existence, Messrs Agarwal and Co. v. Commissioner of Income-tax, AIR 1970 SC 1343: (1971) 1 SCR 237: (1970) 2 SCC 48. The expression 'Hindu undivided family' in the Income-tax Act … Chettiar (1958) 34 ITR 42: 1957 AC 540) and Gowli Buddanna v. CIT. (supra). In the case of CIT v. Rm. Are. Veerappa Chettiar, ((1970) 3 SCR 307: (1970) 76 ITR 467: (1970) 1 SCC 174) the Supreme
Plant
338 (344): (1986) 1 SCC 11. (Income-tax Act, 1961, s. 32) Theatre building cannot be considered a plant, CIT v. Raiban & Sons, (2002) 10 SCC 381: AIR 2002 SC 443. (Income Tax Act, 1961, s. 32) The
Individual
statute and is confined only to human beings who in the context would be comprised within that category, CIT v. Sodra Devi, AIR 1957 SC 832 (835): 1958 SCR I. [Income-tax Act, 1922, s. 16(3)]
Reserve
ordinary meaning the expression 'reserve' means something specifically kept apart for future use or for a specific occasion, CIT v. Standard Vacuum Oil Ltd., AIR 1966 SC 1393 (1401): (1966) 2 SCR 367. [Business Profits Tax Act, 1947,
Includes
to their nature and import but also those things which the interpretation clause declares that they shall include, CIT v. Taj Mahal, AIR 1972 SC 168 (170): (1972) 3 SCC 550.
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