Artificial - Judgment Search Results

Purshotam H. Jadye and ors. Vs. V.B. Potdar

Court: Supreme Court of India

Reported in: AIR1966SC856; [1966(12)FLR149]; (1966)ILLJ412SC; 1966MhLJ740(SC); [1966]2SCR353

..... the father gifted was the money and not the property it would be indeed an artificial way of looking at the transaction as was done by the trial court as being .....

United States Vs. California

Court: US Supreme Court

..... the date california entered the union even though since enclosed or reclaimed by means of artificial structures the special master ruled that lands so enclosed or filled belonged to california ..... because such artificial changes were clearly recognized by international law to change the coastline furthermore the special .....

Smt. Gaindi Bai and ors. Vs. C.i.T.

Court: Allahabad

Reported in: AIR1966All469; [1966]59ITR353(All)

..... in two different years division of time into years is purely artificial we have to deal with years because income tax is payable ..... are similar in respect of one business on account of its artificial division into yearwise portions there may occur a loss in some ..... not whether they are done in the same artificial division of time or in two artificial divisions but whether they are so connected with .....

Sri Sri Sridhar Jiew and Another Vs. Income-tax Officer, District Ii(i ...

Court: Kolkata

Reported in: [1967]63ITR192(Cal)

..... conceded by dr pal that in the act of 1961 every artificial juridical person including a hindu deity has been expressly made ..... income chargeable under this act and none of them is an artificial juridical person as if such income profits or gains or ..... lecture the distinction between legal and equitable ownership is a highly artificial distinction which had its origin in england owing to purely .....

Griswold Vs. Connecticut

Court: US Supreme Court

..... at large in the constitutional field than will the interpolation into the constitution of an artificial and largely illusory restriction on the content of the due process clause indeed my ..... contrary they wrap up their veto in a protective veil of adjectives such as arbitrary artificial normal reasonable inherent fundamental or essential whose office usually though quite innocently is to disguise .....

United States Vs. Speers

Court: US Supreme Court

..... that particular persons shall not be treated as judgment creditors because state or federal law artificially provides or concedes such persons rights or privileges of judgment creditors or even designates ..... trustee cannot be treated as a judgment creditor except by giving that term an entirely artificial fictional meaning the court justifies this extraordinary twist of meaning by reference to 70 .....

Commissioner of Income-tax, West Bengal, Calcutta Vs. Calcutta Hospita ...

Court: Supreme Court of India

Reported in: AIR1965SC1902; [1965]35CompCas661(SC); [1965]57ITR313(SC); [1965]3SCR632

..... profits by reason of rule 2 of the schedule because rule 2 really gives an artificial extension of the meaning of the word profits when it says that profits and gains ..... shall be taken to be therefore a new class of artificial income is created by this rule and that artificial income is included into the meaning of section 3 by reason .....

Assistant Engineer, Electrical Vs. Ramankutty Panachical Narayanan and ...

Court: Kerala

Reported in: 1966CriLJ479

..... duly registering or d and if it is proved that any artificial means exist for making such connection as is referred to in ..... unless the contrary is proved in the present case the existence of artificial means to prevent the meter from duly registering the consumption of ..... the indian penal code 45 of 1860 and the existence of artificial means for such abstraction shall be prima facie evidence of such .....

State of Gujarat Vs. Keshavlal and Sons

Court: Gujarat

Reported in: [1966]17STC170(Guj)

..... but an inclusive definition is resorted to by the legislature not only to give an artificial meaning to a word which it would not bear in its ordinary meaning but also ..... articles made of gold and silver not containing precious stones synthetic or artificial precious stones or pearls whether real artificial or cultured of a value exceeding one tenth of the value of .....

Vishwa and Co. Vs. State of Gujarat

Court: Gujarat

Reported in: AIR1967Guj19; [1966]17STC581(Guj)

..... connotation of the expression domestic electrical appliances and it was not right to give an artificially expanded meaning to that expression by reference to the words of exclusion following it it ..... the words domestic electrical appliances must be construed according to their proper meaning and no artificially enlarged meaning should be given to them because of the succeeding words of exclusion of .....