Include - Judgment Search Results

United States Vs. California

Court: US Supreme Court

..... formulas for defining inland waters originally the joint resolution provided that inland waters should include all bays sounds straits and estuaries however there was some objection to that definition ..... adopt his criteria based on the california decision for determining inland waters criteria which included the boggs formula for determining bays a formula which many senators indicated they .....

Tea Estates India Private Ltd. Vs. Commissioner of Wealth Tax

Court: Kolkata

Reported in: AIR1966Cal9,69CWN428,[1966]59ITR428(Cal)

..... agriculture may be restricted to only village or cultivation of a land or it may include allactivities including horticulture forestry husbandry dairying butter and cheese making etc in view of the fact ..... the parties on the first question is to determine whether agricultural land would mean and include water tanks pipelines etc and roads and bridges agricultural land unfortunately has not been .....

B.S. Nanda Rao and ors. Vs. V.M. Lakshmanaswami Mudaliar

Court: Chennai

Reported in: (1969)1MLJ153

..... certain specified classes first class electric installations excluding tube lights and fans have to be included in the cost of construction itself the allowances for amenities in the cost of ..... the explanation to the section it is provided thus in this section the expression amenities includes supply of water electricity passages staircases light lavatories lifts and conservancy or sanitary services .....

Commissioner of Gift-tax Vs. N.S. Getti Chettiar

Court: Chennai

Reported in: (1966)2MLJ112

..... of property it is further stated that the definition will include the transactions mentioned in the four sub clauses sub clauses ..... the generality of the foregoing would have the effect of including the transactions which do not generally fall within the various ..... of disposition of property which might not have been otherwise included the phrase without limiting the generality of the foregoing would .....

Silambani Sri Chidambara Vinayagar Devasthanam, Devakottai Through Its ...

Court: Chennai

Reported in: (1967)2MLJ181

..... period or earlier to surrender and yield up the demised premises including the building to the lessors without any compensation under the ..... date except as provided in the act the entire estate including all communal lands and porambokes other than non ryoti lands ..... the madras buildings lease and rent control act where buildings include part of a building panchapakesa ayyar j observes under our .....

Commissioner of Gift-tax, Madras Vs. N. S. Getti Chetttiar.

Court: Chennai

Reported in: [1966]60ITR454(Mad)

..... movable or immovable property made voluntarily and without consideration in money or moneys worth and includes the transfer of any property deemed to be a gift under section 4 this definition ..... whether the phrase without limiting the generality of the foregoing would have the effect if including the transactions which do not generally fall within the various heads mentioned in the main .....

R. Ganesan Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Reported in: [1965]58ITR411(Mad)

..... adequate consideration the proportionate income from the property should be included in the income of the assessee he computed three fifths ..... that the expression income as arises directly or indirectly cannot include the benefits arising from the enjoyment of the property the ..... inland revenue the phrase property in land was held to include any right of occupation which gives the occupier the benefit .....

Commissioner of Income-tax, Madras Vs. Kasturi Estates (P.) Ltd.

Court: Chennai

Reported in: [1966]62ITR578(Mad)

..... chairman of board of directors their borrowing powers payment of dividends and various other matters including winding up no member would be entitled to transfer any share except in accordance ..... properties transferred to it but the preamble also stated that the objects of the company included better and efficient management and improvement of the said properties the company undoubtedly took power .....

New Central Jute Mills Co. Ltd. Vs. Deputy Secretary, Ministry of Fina ...

Court: Kolkata

Reported in: [1966]36CompCas512(Cal),70CWN280

..... for sufficient reserve and expansion further according to the petitioner the directorate of the company includes persons of business reputation and two members of the indian administrative service one of ..... requires that one or more competent persons shall be appointed as inspectors this competency includes capacity and qualification as well as adroitness and subtlety for the particular work mere .....

Dhirendra Krishna Biswas Vs. Corporation of Calcutta and ors.

Court: Kolkata

Reported in: AIR1966Cal290,(1967)ILLJ288Cal

..... to maintain an independent office with the help of various subordinates including clerks sarkars darwans and khalasis in december 1956 he was ..... 3 4 and 5 called the petitioner and two others including the respondent no 8 at an interview and thereafter recommended ..... there are two offices in the commission but the purpose to include that article was to define prohibition and relaxation to achieve .....