Skip to content

15 2 - Law Dictionary Search Results

Research workspace

Save terms and build your research trail

A free trial unlocks notes, tags, search history, and the full AI Studio desk for judgment research.

Class II service

(Irrigation Branch) Rules,1964 must bear the same meaning as the expression 'Class II service' as defined in Rule 2 (5). The artificial definition of 'Class II service' introduced by amendment of Rule 2 (5) in 1975 was

To which the provisions of Part II apply

the provisions of Part II apply, the words 'to which the provisions of Part II apply' in s. 28 of the Bombay Rent Act indicate that the exclusive jurisdiction for recovery of possession is to be exercised

Keep your definitions linked to case research

Qui per fraudem agit, frustra agit (2 Rol. Rep 17)

Qui per fraudem agit, frustra agit (2 Rol. Rep 17), What a man does fraudulently, he does in vain.

Wholly and exclusively

Wholly and exclusively, the expression 'wholly and exclusively' used in s. 10(2)(xv) of the Income Tax Act, 1922 does not mean 'necessarily'. Ordinarily it is for the assessee to decide whether any expenditure should be incurred...

Education

1936 (26 Geo. 5 & 1 Edw. 8, c. 41), has raised the school-leaving age for children to 15 years, and with a corresponding amendment to the age of employment of children in the (English) Children and … to the age of employment of children in the (English) Children and Young Persons Act, 1933 (23 & 24 Geo. 5, c. 12). See, further, State in Relation to Education (Craik); Owen's Education Act Manual; Chitty's Statutes,

Person

Hindu undivided family or individual, Dulichand Laxminarayan v. Commissioner of Income Tax, AIR 1956 SC 354: (1956) SCR 154. The words 'person to whom he has sold the goods' in s. 10(b) means 'a registered dealer to … Devichand Kapurchand, 99 IC 640. Person, does not include court, Kharka Gigabhai Mavji v. Soni Jagjivan Kanji, (1979) 20 Guj LR 256. Person, implies only an individual and does not bear scrutiny when construed in the case

Manufacture

JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400. Manufacture, implies a change, but every change is not manufacture

Disposition

by a person of something which was his own, Commissioner of Gift Tax v. N.S. Getty Chettiar (1971) 2 SCC 741: AIR 1971 SC 2410: (1972) 1 SCR 736 & Controller of Estates Duty v. Kancharla Kesava

Charitable purpose

a purpose which relates exclusively to religious teaching or worship. [Charitable Endow-ments Act, 1890 (6 of 1890), s. 2] Means relief of the poor, education, medical relief and the advancement of any other object of general public

  • ‹ Prev
  • Last »

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial