S Dictionary
Same
Not different or other not another or others identical unchanged...
Same
Same, would connote that it is 'identical' though in all cases it may not mean that. It may also mean not different. It frequently means of the kind or species or corresponding to, KVAM Ramanathan Chettiar v. Commissioner of Income Tax, (1973) 88 ITR 167 (SC)....
Same and similar
Same and similar, although the word same is frequently used in the sense of similar, the word similar never means 'same', AIR 1956 Punj 49 (55). (Partnership Act, 1932, s. 54)The two words 'same' and 'similar' connote different concepts and therefore the carrying of a similar business will not meet the requirements of the section. If one business cannot be conveniently carried on after the closure of the other, there would be a strong indication that the two businesses constituted the 'same business' but, no decisive inference could be drawn from the fact that after the closure of one business another may conveniently be carried on. The real test would be: was there any inter-connection, any interlacing, any inter-dependence, any unity at all embracing those two businesses. Such inter-connection, inter-relation, inter-dependence and unity exist when there is common management, common business organisation, common administration, common fund and a common place of business, B.R. Limited ...
Same business
Same business, the business of the company of deal-ing in shares and the business of manufacturing sugar and other commodities constitute the same business within the meaning of s. 24(2) of the Indian Income-tax Act, 1922, Standard Refinery and Distillery Ltd. v. Commissioner of Income Tax, AIR 1971 SC 2293: (1971) 1SCC 315: (1971) 3 SCR 378.In determining whether two lines of business constitute the 'same business' within the meaning of s. 24(2) of the Income-tax Act, the Income-tax authorities must consider the inter-connection, inter-lacing, inter-dependence and unity furnished by the existence management, common business organisation ,common administration, common Fund and a common place of business, Standard Refinery and Distillery Ltd. v. CIT, AIR 1970 SC 1379 (1380). [Income Tax Act, 1922, s. 24(2)]...
Same case
Same case, means same transaction for which the accused has been tried, State of Maharashtra v. Najakat Alia Mubarak Ali, (2001) 6 SCC 311....
same evidence test
same evidence test : a test for double jeopardy that involves a determination of whether the same facts would support both a prior and second conviction ...
Same interest
Same interest, the expression same interest is not a distinct interest even though arising out of or taken away by the same act or transaction, AIR 1980 J&K 50 (52). (Civil PC, 1908, O. 1, R. 8)...
Same matter
Same matter, as the purpose of the two provisos to s. 3(1) is to avoid conflict, the words 'same matter' in the provisos should be given a wide interpretation and only matters that are not referable to the subject-matter of the inquiry by the Commission appointed by the State can be taken over by the Centre, State of Karnataka v. Union of India, AIR 1978 SC 68: (1977) 4 SCC 608: (1978) 2 SCR 1....
Same subject matter
Same subject matter, the expression 'same subject-matter' includes the cause of action and relief claimed, AIR 1972 Guj 63 (65). (Civil PC, 1908, O. 23, R. 2)...
Same suit
Same suit, enable the party to obtain incidental reliefs in the suit, but not relating to the execution of the decree. Decree-holder has to approach appropriate court by filing separate application to execute the decree, Balasa Sarada w/o Seethapathi v. Talluri Anasuyamma, AIR 2007 AP 130....