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Tax Evasion - Law Dictionary Search Results

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tax evasion

Matched in: Term tax evasion

Tax evasion

Matched in: Term Tax evasion

evasion

Matched in: Term evasion

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Income

case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177. Income connotes … widely and liberally construed so as to enable a Legislature to provide by law for the prevention of evasion of income-tax, Punjab Distilling Industries Ltd. v. CIT, AIR 1965 SC 1862: (1965) 3 SCR 1. The expression

tax shelter

Matched in: Term tax shelter

corporation

can carry out dealings usually unrelated to its primary business 2 : a corporation formed for purposes of tax evasion or acquisition or merger rather than for a legitimate business purpose small business corporation : a corporation described

New assignment

arose from the generality of the declaration, when, the complaint not having been set out with sufficient precision, it became necessary, from the evasiveness of the plea, to re-assign the cause of action with fresh particulars. It … the declaration, when, the complaint not having been set out with sufficient precision, it became necessary, from the evasiveness of the plea, to re-assign the cause of action with fresh particulars. It most frequently occurred in actions

net worth method

net worth method : a method used by the Internal Revenue Service to detect and calculate tax evasion in which the change in a taxpayer's net worth is compared to reported taxable income taking into account

Reasonableness of classification

Reasonableness of classification, it is clear that Article 14 does not forbid reasonable classification of persons, objects and transactions by the legislature … the test of permissible classification under Article 14 is that the classification must not be 'arbitrary, artificial or evasive' but must be based on some real and substantial distinction bearing a just and reason-able relation to the

Petition of Right

recognized, they prayed the king 'that no man be compelled to make or yield any gift, loan, benevolence, tax, or suchlike charge, without common consent by Act of Parliament; that none be called upon to make answer … according to the laws and statutes of the realm.' To this petition the king at first sent an evasive answer: 'The king willeth that right be done according to the laws and customs of the realm, and

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