Connotation - Judgment Search Results

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... the expression capital employed according to its commonly accepted meaning as also according to the connotation it has acquired in commercial usage and accountancy practice would necessarily include at the ..... the learned counsel supporting him that the expression capital employed has a fixed definite connotation which necessarily and in all cases includes long term borrowings and it was therefore .....

Balakrishna Borewells Rep. by P. Ramakrishna Reddy and ors. Vs. the Go ...

Court: Andhra Pradesh

Reported in: 1992(1)ALT195

..... definitions and clause j of section 2 incorporates by reference the connotation given in motor vehicles act for the words and expressions not ..... contention it is necessary to have a close up of the connotations of motor vehicle goods and goods vehicle given in the ..... perspective of motor vehicle given under section 2 18 and the connotation of diverse categories of motor vehicles is amplified and for the .....

Y. Moideen Kunhi and ors. Vs. Collector of Central Excise, Bangalore a ...

Court: Karnataka

Reported in: 1986(7)ECC104; 1986(6)LC407(Karnataka); 1986(23)ELT293(Kar); [1986]161ITR642(KAR); [1986]161ITR642(Karn)

..... commercial sense also 6 that term manufacture has received a specific connotation by several decisions rendered by the supreme court and that ..... arguments 14 the first series of cases cited deal with the connotation of the term manufacture they are referred in the order ..... regard to the enunciation of the law with reference to the connotation of the term timber as considered by the supreme court .....

Apar Private Ltd. and Others Vs. Union of India and Others

Court: Mumbai

Reported in: 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

..... the levy of customs duty that the word levied occurring in section 12 has several connotations appears to have advisedly specified under different provisions of the enactment the different stages i ..... words imported into or exported from their derivative meaning without any reference to the ordinary connotation of these words as used in the commercial sense the decided cases in india have .....

Schreiber Vs. Burlington Northern

Court: US Supreme Court

..... that the term manipulative as used in 14 e requires misrepresentation or nondisclosure it connotes conduct designed to deceive or defraud investors by controlling or artificially affecting the price of ..... virtually a term of art when used in connection with the securities markets it connotes intentional or willful conduct designed to deceive or defraud investors by controlling or artificially .....

Khatuna and anr. Vs. Ramsewak Kashinath, a Partnership Firm and anr.

Court: Orissa

Reported in: AIR1986Ori1

..... be given a wide and liberal meaning and must be deemed to connote every kind of defect which does not affect the merit of the ..... the expression formal defect even given a wide and liberal meaning can connote only every kind of defect which does not affect the merits of ..... even if given a wide and liberal meaning must be deemed to connote every kind of defect which does not affect the merits of the .....

Commissioner of Income-tax, Kerala-ii, Ernakulam Vs. G. B. Transports, ...

Court: Kerala

Reported in: (1985)50CTR(Ker)9; [1985]155ITR548(Ker)

..... assessment or reassessment under s 147 regular assessment in the context connotes the original or first order of assessment made by the ito ..... assessment appears in s 214 only warrants the conclusion that it connotes the assessment made by the ito for the first time when ..... have to construe the term regular assessment in s 214 as connoting the original assessment in the scheme for payment of interest in .....

Shree Mulchand Co. Ltd. Vs. Commissioner or Income-tax

Court: Mumbai

Reported in: (1986)51CTR(Bom)195; [1986]162ITR764(Bom)

..... 6 of section 2 of the said finance act has a wider connotation than the term manufacture and that for an activity to be ..... this indicated that the two terms should not be given an identical connotation the very reason for using the expression processing was to make it ..... in that case can have no application or bearing in considering the connotation of the term processing used in section 2 6 c of .....

The Management of Sundaram Motors Vs. the Presiding Officer 2nd Additi ...

Court: Chennai

Reported in: (1987)IILLJ48Mad

..... spelt out in an award and as this expression carries certain legal connotations and consequences to follow and this expression cannot be underplayed to ..... perverse once used by a labour court it has a legal connotation and in the light of the decision in w a no ..... hitherto undoubtedly the word perverse in legal parlance has a certain connotation as held in central bank v prakash chand 1969 ii llj .....

Bai Mani Widow of Jakhlabhai Hurjibhai and ors. Vs. Executive Engineer ...

Court: Gujarat

Reported in: (1986)1GLR325; (1986)IILLJ426Guj

..... was sought to be urged both the words have been advisedly used in their wider connotation and once construction of dam becomes business activity of the public works department as it ..... but the word trade means commercial activity but the word business has a much wider connotation and covers activities which may not be commercial and may include the construction work carried .....