Casual - Definition - Law Dictionary Home Dictionary Definition casual

Definition :

Casual, according to the Shorter Oxford English Dictionary the word 'casual' is defined to mean: (i) Subject to or produced by chance; accidental, fortuitous, (ii) Coming at uncertain times, not to be calculated on, unsettled'. A receipt of interest which is foreseen and anticipated cannot be regarded as casual even if it is not likely to recur again, Ramanathan Chettiar v. C.I.T., AIR 1967 SC 657 (661): (1967) 1 SCR 965. [Income-tax Act, 1922, s. 4(3)(vii)]