Connotation - Judgment Search Results

James Mackintosh and Co. (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93ITD466(Mum.)

..... persuaded by the learned counsel s submissions that the expression planned has the same connotations as scheduled and that these expressions can be used interchangeably in the present context ..... that in this particular context these expressions have different whether or not entirely mutually exclusive connotations this fact is more clear from a harmonious reading of the entire relevant observations .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court: Supreme Court of India

Reported in: (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... royalty 039 and 039 land revenue 039 039 landrevenue 039 is connotative of the share in the produce of land which the kingor ..... have been noted with tacit approval earlier vide para21 scc the connotative meaning of royalty being 039 share in the produce ofland 039 ..... forthe use of the land surface and represents as it normally connotes thepayment made for the materials or minerals won from the land .....

Haryana Financial Corporation Vs. Presiding Officer, Labour Court-cum- ...

Court: Punjab and Haryana

Reported in: (2005)IILLJ572P& H

..... used in section 25f has no wider meaning than the ordinary accepted connotation of the word it means the discharge of surplus labour or ..... said definition had to be read in the light of the accepted connotation of the words and as such it could have no wider ..... propositions at pp 363 364 of llj 12 retrenchment in its ordinary connotation is discharge of labour as surplus though the business or work .....

D.P. Agrawal Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Reported in: (2005)193CTR(MP)297; [2005]272ITR118(MP); 2004(3)MPLJ338

..... some change in the substance but 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 labour or mechanical process the word production has a wider connotation than manufacture scrap iron and steel which were obtained by the assessee by dismantling .....

Prof. S.N. Hegde Vs. the Lokayukta and ors.

Court: Karnataka

Reported in: ILR2004KAR3892; 2004(3)KarLJ505

..... corruption has its roots and ramifications in the society as a whole in the widest connotation corruption includes improper or selfish exercise of power and influence attached to a public office ..... except in accordance with the procedure prescribed by law the expression life does not merely connote animal existence or a continued drudgery through life the expression life has a much wider .....

Alang Auto and General Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)97TTJ(Delhi)778

..... appearing in the company of word production which has a wider connotation than the word manufacture the word production or produce when ..... the various sales tax laws the word production has a wider connotation than the word manufacture in webster s new international dictionary ..... in the company of the word production which has wider connotation than the word manufacture then in that event the word .....

Nahar Exports Ltd. Vs. A.C.i.T. C.C. V. [Alongwith Ita

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)92ITD484(Chd.)

..... prejudicial to the interest of revenue 14 we find that the connotation of expression erroneous in the context of exercise of reversionary powers ..... i t act 1961 a re much narrower than the ordinary connotation of this expression in a common parlance hon ble supreme ..... the legislature used the word income the word may have negative connotation also in the light of the inclusive definition of income under .....

West Bengal State Weaver's Co-op Society Ltd. and Ors. Vs. Dr. Bibhaba ...

Court: Guwahati

..... for the supreme court had observed the expression final prima facie connotes that an order passed on appeal under the act is conclusive ..... find observed as held as follows the expression final prima facie connotes that an order passed on appeal under the act is conclusive ..... so it is not difficult to construe that the word final connotes not only that no further appeal is provided under the act .....

Sri Rohit Newar and ors. Etc. Vs. State of Assam and ors.

Court: Guwahati

..... term of art but an english word which has no fixed connotation it held that the word mineral is used in so many ..... signification in a given case it noticed the wider and comprehensive connotation which has always been attributed to the word mineral in favour ..... variety of meanings the parliament has used it in its widest connotation and hence the word mineral includes building stone gravel ordinary clay .....

Gopaldas Udhavdas Ahuja and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR2004SC3830; (2004)190CTR(SC)1; 2004(176)ELT3(SC); [2004]268ITR273(SC); JT2004(5)SC300; 2004(6)SCALE141; (2004)7SCC33

..... it was farther held that the word possession in such cases connotes possession with knowledge in the said judgment this court has drawn ..... section 66 of the 1968 act was not applicable as seizure connotes taking possession of the goods contrary to the wishes of the ..... was urged before us on behalf of the appellants that seizure connotes taking possession of the goods contrary to the wishes of the .....