Taxable Territories - Law Dictionary Search Results
Taxable territories
Matched in: Term Taxable territories
Business connection
'business'. The expression 'business connection' postulates a real and intimate relation between trading activity carried on outside the taxable territories and trading activity within the territories, the relation between the two contributing to the earning of income by
Dwelling place
or a portion thereof which could be regarded as an abode or home of the assessee in the taxable territories, C.I.T., Madras v. Ratnaswamy, AIR 1980 SC 525 (529): 1980 2 SCC 548.
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Total turnover
turnover of sales or purchases of goods within the State whether such sales or purchases of goods are taxable or exempt under this Act, (b) turnover of sales of goods in the course of inter-State trade or
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