Connotation - Year 1962 - Judgments

Jun 21 1962 (HC)

Keshardeo Shrinivas Morarka Vs. Commissioner of Income-tax (Central), ...

Court: Mumbai

Decided on: Jun-21-1962

Reported in: [1963]48ITR404(Bom)

..... to consider was whether the expression assessment is used in section 44 in its widest connotation as meaning the entire procedure for declaration and imposition of tax liability and the machinery ..... income tax acts of india and hyderabad and that the expression assessment in its comprehensive connotation meant the entire procedure for the declaration and imposition of tax liability and the machinery .....

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Mar 24 1962 (HC)

Bennett Coleman and Co. (P) Ltd. Vs. Commissioner of Income-tax, Bomba ...

Court: Mumbai

Decided on: Mar-24-1962

Reported in: [1963]49ITR264(Bom)

..... the expression such occurring in clause vii has a meaning and connotation different from what it had up to that time and it ..... new sub clause having been introduced as clause via have its connotation changed when the new provision introduced by clause via has nothing ..... in clause vii the only argument for this change in the connotation or meaning of the expression such occurring in clause via the .....

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Mar 16 1962 (HC)

Jummarlal Surajkaran Vs. Commissioner of Income-tax, Andhra Pradesh.

Court: Andhra Pradesh

Decided on: Mar-16-1962

Reported in: [1963]47ITR809(AP)

..... courts must prefer the narrower connotation rather than the wider connotation we may also usefully quote the observations of lord macmillan in m s ..... judge added if a proviso is capable of a wider connotation and is also capable of a narrower connotation if the narrower connotation brings it within the purview of the section then the .....

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Dec 12 1962 (SC)

The Commissioner of Income-tax, Bombay Vs. E.D. Sheppard

Court: Supreme Court of India

Decided on: Dec-12-1962

Reported in: AIR1963SC1343; [1963]48ITR237(SC); [1964]1SCR163

..... tax income a term which it did not define income however connoted a periodical monetary return coming in with some sort of regularity ..... does not solve the problem 24 the expression compensation by itself connotes some payment to make up certain loss suffered by the person ..... party such as the legislature have entitled 26 the expression deprived connotes some idea of the holder of the office not getting .....

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Oct 23 1962 (SC)

Anakapalla Co-operative Agricultural and Industrial Society Limited Vs ...

Court: Supreme Court of India

Decided on: Oct-23-1962

Reported in: AIR1963SC1489; [1963(6)FLR1]; (1962)IILLJ621SC; [1963]Supp1SCR730

..... definition had to be read in the light of the accepted connotation of the word and as such it could have no ..... held to fall under the definition because of the ordinary accepted connotation of the said word this decision necessarily meant that the word ..... wider meaning than the ordinary connotation of the word and according to his connotation retrenchment means the discharge of surplus labour .....

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Jan 31 1962 (HC)

Commissioner of Income-tax, Punjab, Jammu and Kashmir and Himachal Pra ...

Court: Punjab and Haryana

Decided on: Jan-31-1962

Reported in: AIR1963P& H411

..... interest and compensation are sometimes used interchangeably and on other occasions they have distinct connotation interest in general terms is the return or compensation for the use or retention ..... is regarded as equivalent or recompense for loss or privation ordinarily the word compensation connotes equivalency which adequately remunerates for a loss or deprivation or for a service rendered though .....

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Nov 26 1962 (SC)

New India Sugar Mills Ltd. Vs. Commissioner of Sales Tax, Bihar

Court: Supreme Court of India

Decided on: Nov-26-1962

Reported in: AIR1963SC1207; [1963]Supp2SCR459; [1963]14STC316(SC)

..... such distinction the core of it is that the consensual relation is connoted by the simple word sale 54 lord reid also emphasised the ..... delivery to transfer the property in the thing sold the word sale connotes both a contract and a conveyance or transfer of property 55 ..... and that it must be interpreted in its legal sense what its connotation in that sense is must now be ascertained for a correct .....

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Jan 31 1962 (HC)

Commissioner of Income-tax, Punjab Vs. Sham Lal NarulA.

Court: Punjab and Haryana

Decided on: Jan-31-1962

Reported in: [1963]50ITR513(P& H)

..... of any statutory definitions their uncircumscribed application is prone to cause confusion as the connotation of these two terms does not admit of precision and admits of considerable flexibility ..... is regarded as equivalent or recompense for loss or privation ordinarily the word compensation connotes equivalency which adequately remunerates for a loss or deprivation or for a service rendered though .....

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Jan 19 1962 (HC)

T.R. Punnavanam Pillai Vs. V. Muthuswami Achari

Court: Chennai

Decided on: Jan-19-1962

Reported in: (1962)2MLJ259

..... in making machinery there is thus no warrant for limiting the connotation of the term to simple tools and not mechanical implements used ..... decisions and hold that there is no justification for restricting the connotation of the term tools occurring in section 60 1 b ..... extended meaning to the term artisan and took it beyond the connotation of handicraftsman or artificer there was nothing to warrant the .....

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Apr 11 1962 (HC)

The City Board, Mussoorie Vs. Commissioner of Income-tax.

Court: Allahabad

Decided on: Apr-11-1962

Reported in: [1962]46ITR1214(All)

..... municipality and its own jurisdictional area the submission is that whereas the expression territorial limits connotes the idea of the physical area or the geographical boundaries the words jurisdictional area mean ..... mills v commissioner of excess profits tax s r das j observed the word business connotes some real substantial and systematic or organised course of activity or conduct with a set .....

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