Tax Return - Law Dictionary Search Results
Fieri facias
the time of entered-up judgment, to be rendered to the party who sued it out. If the sheriff return nulla bona, an alias fi. fa. may issue; and upon that being returned, a pluries or testatum fi. … most commonly used that lies for him who has recovered any debt or damages in the King's Courts. It is a command to the sheriff, that of the goods and chattels of the party he 'cause to
Reasonable cause
under normal circumstances, without negligence or inaction or want of bona fide from furnishing the return in time, Commissioner of Wealth-tax, Patna v. Jagdish Prasad Choudhary, AIR 1996 Pat 58. Means a cause which prevents a reasonable
Regular assessment
is manifest that an initial assessment made by the Assessing Officer either on the assessee voluntarily furnishing a return of the income or furnishing such a return on being served a notice under s. 148, is a … had been made, does not come within the meaning of the said expression, K. Govindan and Sons v. CIT, AIR 2001 SC 254: (2001) 1 SCC 460.
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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. … the business. It has been described in terms of a magnet as the 'attracting force', In terms 'differential return of profit'. Philosophically it has been held to be intangible. Though immaterial, it is materially valued. Physically and
Magna Carta
sureties appears to be clear and satisfactory. It is the prerogative of the Crown to claim priority for taxes and penalties before all other creditors, and to recover by a very prompt and efficacious process, because thesaurus … nature is said to have arisen from the now abolished punishment, to which every juror was liable for returning an improper verdict, and as each juror might have been subjected to a conviction, it was no doubt
Tax payable
Matched in: Term Tax payable
Joint-tenancy
by the accession of the part of him or them that die to the survivors or survivor, till it passes to a single hand, and the joint-tenancy ceases. Anciently, joint-tenancy was favoured because it did not induce … hand, and the joint-tenancy ceases. Anciently, joint-tenancy was favoured because it did not induce fractions of estates, and returning to early principles the (English) Land Legislation of 1925 has employed the tenure generally as the machinery by
Post-dated cheque
cheque, are not invalid, but the banker should not pay such a cheque if presented before the date it bears. If therefore, a cheque dated on a Sunday is presented on the previous business day, it should … If therefore, a cheque dated on a Sunday is presented on the previous business day, it should be returned with the answer post-dated. A post-dated cheque, however, if presented at or after its ostensible date, should be
Royalty
and privileges obtained, Inderjeet Singh Sial v. Karam Chand Thapar, (1995) 6 SCC 166. Royalty, is not a tax. Simply because the royalty is levied by reference to the quantity of the minerals produced and the impugned … 7th Edn. It is obvious that royalty which follows the expression 'lease amount' is something other than the return to the lessor or licensor for the use of the land surface and represents as it normally connotes
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 … 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 Licences.--The
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