Meaning of ” Levied”

Case Name : CIT  vs. Zoroastrian building society ltd. Citation : 27 ITR 218 (BOM.) Court : Bombay High Court Section : 23 Meaning : The only...

Meaning of ” Liability determined”

Case Name : Sree balaji refinery vs. Dy. CIT Citation : 20 TAXMANN.COM 183/208 TAXMAN 383/250 CTR 297 (KER.) Court : Kerala High Court Section :...

Meaning of ” Liability to pay such sum was incurred by assessee”

Case Name : Maruti udyog ltd. Vs. Dy. CIT Citation : 92 ITD 119 (DELHI - TRIB.) Court : ITAT-Delhi Section : 43B Meaning : The expression...

Meaning of ” Liable”

Case Name : ITO vs. Lakshmi enterprises Citation : 52 TAXMAN 450/185 ITR 595 (AP) Court : Andhra Pradesh High Court Section : 275A TO 280 Meaning...

Meaning of ” Life insurance”

Case Name : Chandulal harijiwandas vs. CIT Citation : 63 ITR 627 (SC) Court : Supreme Court Section : 88 Meaning : Life insurance in a broader...

Meaning of ” Labour”

Case Name : ITO  vs. Nileshwar range kallu chethu vyavasaya thozhilali sahakarana sangham Citation : 43 TAXMANN.COM 113 (COCHIN - TRIB.) Court : ITAT-Cochin Section :...

Meaning of ” Likely to amount to a lakh of rupees or more”

Case Name : Manik chand nahata vs. ITO Citation : 78 ITR 204 (CAL.) Court : Kolkata High Court Section : 148 Meaning : The expression 'likely...

Meaning of ” Last of the authorizations”

Case Name : Asstt. CIT vs. Shree ram lime products ltd. Citation : 22 TAXMANN.COM 122/137 ITD 220/147 TTJ 121/17 ITR (TRIB.) (JODH.)(SB) Court :...

Meaning of ” Long-term finance”

Case Name : National co-operative development corporation vs. Asstt. CIT Citation : 16 TAXMANN.COM 251/ Court : Delhi High Court Section : 36 Meaning : "long-term finance"...

Meaning of ” Lent”

Case Name : CIT/CWT vs. Polisetty somasundaram charities Citation : 183 ITR 377 (AP) Court : Andhra Pradesh High Court Section : 13 Meaning : The words...
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