Connotation - Judgment Search Results

Ship Scrap Traders, Vs. Commissioner of Income-tax

Court: Mumbai

Reported in: [2001]251ITR806(Bom)

..... name character or use 21 the expression manufacture has in ordinary acceptation a wide connotation it means making of articles or material commercially different from the basic components by ..... budharaja and co 1993 204itr412 sc observed headnote the word production has a wider connotation than the word manufacture while every manufacture can be characterised as production every production .....

Ship Scrap Traders and ors. Vs. Cit and ors.

Court: Mumbai

Reported in: (2001)168CTR(Bom)489

..... courts and that of the apex court they urged that the word production has wider connotation than the word manufacture while every manufacture can be characterised as production but every ..... distinctive name character or use 17 the expression manufacture has in ordinary acceptation a wide connotation it means making of articles or material commercially different from the basic components by physical .....

Shaw Wallace and Co. Ltd. Vs. Dy. Cit

Court: Kolkata

Reported in: (2001)71TTJ(Cal)478

..... observed various judicial decisions have favoured the view that income is a word of broad connotations and should be given its natural and grammatical meaning leaning or honble supreme courts judgment ..... concept of income but on that account the expression income does not lose its natural connotations therefore anything which can be properly described as income is taxable under the act unless .....

Union of India and Another Vs. P.V. Subba Rao and Others

Court: Andhra Pradesh

Reported in: 2001(5)ALD717

..... vii contemplates giving wieghtage based either on the year of service connoted by the initial pay on permanent promotion to class 1 or ..... maximum offive years is with reference to the year of service connoted by initial pay on permanent promotion to group a or half ..... occurred be it noted that the year of service is always connoted by initial pay on permanent promotion and notpromotion with reference to .....

Shaw Wallace and Co. Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)80ITD156(Kol.)

..... have favoured the view that income is a word of broad connotations and should be given its natural and grammatical meaning leaning ..... on that account the expression income does not loose its natural connotations therefore anything which can be properly described as income is ..... capital or stock in trade in our considered view the connotations of expression referable are very wide in scope and these .....

Union of India (Uoi) and anr. Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: [2002]126STC501(Kar)

..... as food stuffs the two expressions use and consumption together therefore connote the bringing in of goods and animals not with a view ..... of consumption in the absence of any words to limit the connotation of the word consumption to the final act of consumption it ..... be proper to think that the constitution makers used the word to connote any kind of user which is ordinarily spoken of as consumption .....

Semtek Int'l Inc. Vs. Lockheed MartIn Corp.

Court: US Supreme Court

..... operates as an adjudication upon the merits although the original connotation of a judgment on the merits was one that passes ..... claim preclusive effect that premise is not necessarily valid the original connotation of an on the merits adjudication is one that actually ..... claim before the court restatement 19 comment a at 161 that connotation remains common to every jurisdiction of which we are aware .....

Pnb Finance Ltd. Vs. Cit

Court: Delhi

Reported in: (2001)168CTR(Del)509; [2001]252ITR491(Delhi)

..... there under thus the expression capital asset has a wide connotation but for the exemptions statutorily provided the exempted properties would ..... was also observed that the expression property has a wide connotation and it includes not only assets but the organisations liabilities ..... the act and property as understood in its ordinary wide connotation we have no hesitation in holding that the business .....

Smt. Dr. Nagarathinam Vs. M. Kalirajan

Court: Chennai

Reported in: 2001CriLJ3007

..... makes is intended to supplement the sense of publishes those words conjunctively connote to make public it is settled proposition that there is no ..... section 499 1 p c is used in its etymological sense as connoting to make public or to make known to people in general ..... to be the publication 2 the words makes or publishes would conjunctively connote to make public or to make known to people in general .....

R. Gopalakrishnan Vs. the State

Court: Chennai

Reported in: 2002CriLJ47

..... lexicon encyclopaedic law dictionary obtain means to acquire get the expression obtaining connotes an element of effort on the part of the suitor or applicant ..... iii in law lexicon by justice t p mukherjee the word obtaining connotes an element of effort on the part of the applicant the ..... of what is given or offered to be given though it connotes also an element of effort on the part of the receiver iv .....