Connotation - Year 1979 - Judgments

Dec 18 1979 (SC)

C.i.T., Madras Vs. K.S. Ratnaswamy

Court: Supreme Court of India

Decided on: Dec-18-1979

Reported in: AIR1980SC525; (1980)14CTR(SC)377; [1980]122ITR217(SC); (1980)2SCC548; [1980]2SCR519

..... revenue contended that the expression maintains a dwelling place inter alia connotes the idea that an assessee owns a dwelling house which he ..... in the taxable territories but there must be a home the connotation of a dwelling place is undoubtedly different from a mere ..... finds oneself for a temporary or short period a dwelling place connotes a sense of permanency a sense of attachment a sense of .....

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Nov 19 1979 (SC)

Additional Commissioner of Income Tax, Gujarat, Ahmedabad Vs. Surat Ar ...

Court: Supreme Court of India

Decided on: Nov-19-1979

Reported in: AIR1980SC387a

..... 4 now before we proceed to consider the true meaning and connotation of the words not involving the carrying on of any activity ..... profit the answer to the question obviously depends on the correct connotation of the proposition for this proposition has many shades of meaning ..... be at once evident that the word object cannot by itself connote an activity it represents a goal towards which or in relation .....

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Feb 21 1979 (HC)

Trustees of H.E.H. Nizam's Religious Endowment Trust Vs. Income-tax Of ...

Court: Andhra Pradesh

Decided on: Feb-21-1979

Reported in: [1981]131ITR239(AP)

..... determined on regular assessment the expression regular assessment has a special connotation as defined in section 2 40 of the act that ..... that the word assessment has been used in its widest connotation in that chapter 28 after referring to several provisions in ..... 68itr760 sc that proceedings for assessment are used with wide connotation in the 1922 act and that proceedings taken for rectification .....

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Nov 19 1979 (SC)

Additional Commissioner of Income-tax, Gujarat Vs. Surat Art Silk Clot ...

Court: Supreme Court of India

Decided on: Nov-19-1979

Reported in: AIR1980SC387; (1979)13CTR(SC)378; [1980]121ITR1(SC); (1980)2SCC31; [1980]2SCR77

..... 4 now before we proceed to consider the true meaning and connotation of the words not involving the carrying on of any activity ..... profit the answer to the question obviously depends on the correct connotation of the preposition for this preposition has many shades of meaning ..... be at once evident that the word object cannot by itself connote an activity it represents a goal towards which or in relation .....

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Jan 11 1979 (HC)

Dinubhai Ishvarlal Patel Vs. K.D. Dixit, Income-tax Officer, Ahmedabad ...

Court: Gujarat

Decided on: Jan-11-1979

Reported in: [1979]118ITR122(Guj)

..... of s 2 31 of the act an individual has a different connotation from an huf and other categories which are included in the ..... of the association individually whereas the word individual is narrower in its connotation being one of the units for the purposes of taxation that the ..... a minor or a person of unsound mind if this is the connotation of the word individual it follows that when section 16 3 talks .....

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Feb 27 1979 (HC)

Nana Saheb Vishwasrao Deore Vs. Parwatibai W/O Shankar Chavan and anr.

Court: Mumbai

Decided on: Feb-27-1979

Reported in: (1980)82BOMLR332; 1980MhLJ586

..... sense effort will have to be made to reach its applicative connotation before we closely examine the contemplation of the word agnate ..... racial descent kindred lineage stock race also obs kinsman relative the connotation of the word therefore is not merely biological but includes ..... family it is not possible to exclude the marriage from the connotation of the term by blood to have the relationship of .....

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May 25 1979 (HC)

Court on Its Own Motion Vs. Kasturi Lal and ors.

Court: Punjab and Haryana

Decided on: May-25-1979

Reported in: AIR1980P& H72; 1980CriLJ63

..... hear has over the passage of years come to have a legal connotation as a term of art when used in statutes or judicial ..... 670 it is evident from the above that apart from the legal connotation of the word hear the phrase to hear and determine has ..... proceedings as distinct from its final hearing and determination nor was the connotation of the words heard and determined in section 18 at all adverted .....

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Feb 27 1979 (HC)

Commissioner of Wealth-tax Vs. Arti Goenka

Court: Chennai

Decided on: Feb-27-1979

Reported in: (1980)14CTR(Mad)264; [1980]121ITR632(Mad)

..... english language 21 the word jewellery appears to have developed a separate connotation in the united states as our laws are based on the british ..... is in the possession of a ruler may not have the same connotation as in the other clauses of section 5 jewellery intended for personal ..... be put on any person so that they can fit into the connotation of personal use at the relevant date if any other meaning .....

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Jul 27 1979 (HC)

N. Devaki Amma and ors. Vs. Income-tax Officer, A-ward

Court: Kerala

Decided on: Jul-27-1979

Reported in: (1980)14CTR(Ker)154; [1980]122ITR272(Ker)

..... court to consider whether in the particular context in which it occurs the expression connotes original regular assessment or revised regular assessment when section 214 1 of the act ..... and the expression on completion of the regular assessment occurring in sub section 1a connotes a regular assessment subsequently made namely revised regular assessment though sri ravindranatha menon contended for .....

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Jan 19 1979 (HC)

Saurashtra Cement and Chemical Industries Ltd. Vs. Union of India and ...

Court: Gujarat

Decided on: Jan-19-1979

Reported in: AIR1979Guj180; (1979)0GLR895

..... the mineral or on the mineral right royalty was construed to connote the payment made for the materials or minerals won from ..... air 1977 sc 879 a similar question arose adverting to the connotation of the word substitution the supreme court observed that substitution does ..... not necessarily and always connote two severable steps that is to say one of repeal .....

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