Connotation - Judgment Search Results

isbc Consultancy Services Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)88ITD134(Mum.)

..... the customization processes carried out by the assessee meets the criteria propounded by the classical connotation of the term manufacture the classical exposition of the word manufacture has been spelt ..... above cases the learned counsel for the assessee submitted that the touchstones of the classification connotation of the term manufacture are satisfied in the case of the assessee company without .....

Umed Singh Vs. Arya Smaj Sewa Sadan

Court: Punjab and Haryana

Reported in: AIR2003P& H87

..... c of section 13 3 a ii of the rent act the connotation relates to occupation of land by the landlord for business purposes whereas ..... c of section 13 3 a i of the rent act the connotation relates to occupation of a building by the landlord for residential ..... by the learned counsel for the respondent landlord to determine the true connotation of the words for his own occupation 21 reference has also been .....

Sekar @ Balasunderam Vs. Election Commission of India and anr.

Court: Delhi

Reported in: 2002IIIAD(Delhi)112

..... series of judicial pronouncements the courts have given a very wide connotation and meaning to the word election as it appears in ..... no poll in the wide sense the word is used to connote the entire process culminating in a candidate being declared elected ..... complete an election election in this context has a very wide connotation commencing from the notification calling the election and culminating in .....

Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD89(Delhi)

..... been held by allahabad high court that in common parlance business connotes activities in which a person is engaged with a set purpose ..... times a decisive factor is by no means infallible test it connotes the idea of buying and selling obviously the substantive and systematic ..... or the st law one thing is clear that business connotes some real substantial and systematic or organized course of activity or .....

Jindal Vijayanagar Steel Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)87ITD630(Bang.)

..... 170 guj the relevant portion relied on is extracted hereunder business connotes a continuous course of activities all the activities which go ..... the word business is one of large and indefinite import and connotes something which occupies time attention and labour of a person normally ..... to make any attempt at de limiting the ambit of its connotation each case has to be determined with reference to the .....

i.T.C. Limited Vs. the Agricultural Produce Market Committee and ors.

Court: Supreme Court of India

Reported in: AIR2002SC852; 2002(1)ARBLR112(SC); [2002(2)JCR177(SC)]; JT2002(1)SC294; 2002(1)SCALE327; (2002)9SCC232; [2002]1SCR441; (2002)1UPLBEC814

..... process of systematic production for trade or manufacture and would therefore fall within the connotation of the word industry in the appropriate legislative entries thus harakchand also follows the ..... question whether the manufacture of gold ornaments by goldsmith in india falls within the connotation of the word industry in the appropriate legislative entries the court unequivocally rejected the .....

Mrs. Gulshanbanoo R. Mukhi Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD649(Mum.)

..... should be applied irrespective of the probable difficulties or absurdities from the ordinary and grammatical connotation also purchase of a residential house will mean one unit of residential house in the ..... the size of the family as being projected cannot be considered on the common parlance connotations besides the residential need of the assessee could not be established for the second flat .....

Bio Pharma Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... the learned departmental representative the expression profits and gains derived from the industrial undertaking connotes that immediate and effective source of income eligible for grant of relief under ..... as construed by the supreme court in sterling foods supra and various other decisions connotes direct and immediate nexus with the industrial undertaking and commission income interest income .....

Assistant Commissioner of Income Vs. Hasmukh M. Shah

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)85ITD99(Ahd.)

..... as under 1 the word turnover as used in section 44ab connotes total volume of transactions carried on by a person irrespective of ..... the entire controversy arising in the present appeal centers round the connotation of the expression used in clause a of section 44ab which ..... may point out that this would not per se govern the connotation of the expression turnover for the purposes of section 44ab the .....

Andhra Pradesh Motor Vehicles Dealers Association and ors. Vs. Governm ...

Court: Andhra Pradesh

Reported in: AIR2003AP134; 2002(6)ALD530

..... it needs to be verified as to what the term route connotes and to what extent the contention of the learned counsel for ..... to a contract carriage both the terms are used to connote the limits within which the respective categories of vehicles are to ..... operate a wider connotation in which the permits are granted to contract carriages cannot water .....