Tax Return - Law Dictionary Search Results

Wear and Tear, Reasonable

Wear and Tear, Reasonable, the waste of substance by the ordinary use of it. This expression commonly occurs in connection with leases, in which the lessee agrees to return the subject-matter of

leap-year (see that title), which returns every four years, of 366 days. This computation is faulty, inasmuch as it allows 365 days and six entire hours for the annual revolution of the sun, being an excess every … year. The common Julian year consists of 365 days, and the bissextile or leap-year (see that title), which returns every four years, of 366 days. This computation is faulty, inasmuch as it allows 365 days and six

married filing jointly

status used by a couple that is married at the end of the tax year and uses one tax return.

Keep your definitions linked to case research

Try free for 7 days See all features

Innocent spouse

be relived of liability for taxes on income that the other spouse did not include on a joint tax return. The innocent spouse must prove that the other spouse did not know and had no reason to know

employer identification number

employer identification number A number used to identify the tax account of employers, sole proprietors, corporations, partnerships, and limited liability companies. This number is required if you have … plan, operate a corporation, partnership, or limited liability company or file employment, excise, alcohol, tobacco, or firearms tax returns.

receiver

receiver 1 : an officer charged with receiving tax payments or returns and other related duties (as the maintenance of tax rolls) 2 : a person appointed … receiver 1 : an officer charged with receiving tax payments or returns and other related duties (as the maintenance of tax rolls) 2 : a person appointed by the court

Omission

does not make a return, it is an omission on his part, AIR 1956 Bom 557 (558). [Income Tax Act, 1922, s. 34(1)] The word 'omission' denotes as well a series of omissions as a single omission.

Qurk tahsil (UP)

recital in a deed of alienation by a Hindu widow is that the property was under qurk tahsil, it only implies that the property has been taken under the direct management of the collector so that he … revenue. In such a case there is no danger of alienation of the property and it would be returned as soon as revenue is paid and would not justify borrowing, Jai Narain Singh v. Collector of Aligarh,

Under reserve

payment under reserve is under-stood in banking transactions to mean that the recipient of money may not deem it as his own but must be prepared to return it on demand. The balance of convenience clearly lies

E-filing Administrator

E-filing Administrator, means an officer not below the rank of Commissioner of Income Tax designated by the Board for the purpose of administration of this Scheme. [Electronic Filing of Returns of Tax … of Income Tax designated by the Board for the purpose of administration of this Scheme. [Electronic Filing of Returns of Tax Collected at Source Scheme, 2005, section 2(5)]

‹ Prev
1
2
3
4
5
6
7
8
9
10
11
Next ›
Last »

Try the research workspace - 7 days free

Try free for 7 days