S Dictionary
Such income by way of dividends
Such income by way of dividends, the words 'such income by way of dividends' in s. 80M of Income Tax Act, is referable not only to the category of income included in the gross total income but also to the quantum of the income so included. On a plain grammatical construction, it is obvious that the words 'such income by way of dividends' must have reference to the income by way of dividends mentioned earlier and that would be income by way of dividends from a domestic company which is included in the gross total income, Disributors (Baroda) Pvt. Ltd. v. Union of India, AIR 1985 SC 1585: (1986) 1 SCC 43: (1985) Supp 1 SCR 778....
Such other order as it thinks fit
Such other order as it thinks fit, does not include an order of dismissal of suit, Raj Rani Srivastava v. District Judge, Lucknow, (1997) 1 JCLR 191 (See also Code of Civil Procedure, 1908, O. 27, r. 2)....
Such other person
Such other person, includes an advocate, V.C. Madhavan v. V. Bharathan, (1995) 1 Ker LJ 465....
Such prisoner shall be confined in a cell apart prisoners
Such prisoner shall be confined in a cell apart prisoners, the expression 'such prisoner shall be confined in a cell apart prisoners' has a restricted meaning. It must be given a rational meaning to effectuate the purpose behind the provision so as not to attract the vice of solitary confinement. S. 366(2) of the Cr.P.C. enables the Court to commit the convicted person who is awarded capital punishment to jail custody under a warrant. It is implicit in the warrant that the prisoner is neither awarded simple nor rigorous imprisonment. The purpose of the sub-s. (2) s. 366 is to make available the prisoner when the sentence is required to be executed. He is being kept in jail custody. After the sentence becomes executable he may be kept in a cell apart from other prisoners with a day and night watch. But even here, unless special circumstances exist, he must be within the sight and sound of other prisoners and be able to take food in their company, Sunil Batra v. Delhi Administration, AIR...
Such subsequent suit
Such subsequent suit, the expression 'such sub-sequent suit' denotes the whole of the suit and not a part of it or a material issue arising in it, Gulab Bai (Mst.) v. Manphool Bai, AIR 1962 SC 214 (217): (1962) 3 SCR 383. (Civil PC, 1908, s. 11)...
Such tax
Such tax, the expression 'such tax' in the proviso to s. 172 relates to any tax under s. 172 and saves all species or classes of taxes and does not merely preserve the quantum or rate of such tax, Mahapalika of the City of Agra v. Agra Brick Kiln Owners, Asscn., AIR 1976 SC 1160: (1976) 3 SCC 42: (1976) 3 SCR 827....