Concern, The word 'concern' is not a term of art, having a precise, fixed meaning. It has several nuances, and is used to convey diverse shades of meaning over a wide spectrum. It may mean 'to have a relation to, or bearing on, be of interest or, importance' or 'to have an anxiety, worry', R. Dalmia v. Commissioner of Income Tax, (1977) 2 SCC 467: AIR 1977 SC 988 (991): (1977) 2 SCR 654. [Income-tax Act (11 of 1922), s. 2(6c)(iii)]
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