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Heriot

right to it. Heriots were included among the manorial incidents which were saved by the (English) L.P. Act, 1922, s. 128 (2), notwithstanding the enfranchisement of copyholds by that Act, until they are extinguished either by compensation

Accrue

also Morvi Industries Ltd v. C.I.T., (1972) 4 SCC 451: AIR 1971 SC 2396 (Para 11). [Income-tax Act, 1922 (11 of 1922), s. 4(1) (b) (i)]

Admittance

Admittance, giving possession of a copyhold estate now abolished by the (English) L. P. Act, 1922. See COPYHOLDS; formerly it was of three kinds: (1) Upon a voluntary grant by the lord, where the

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Alien

and Status of Aliens Act, 1914, as amended by the Acts of the same name of 1918 and 1922. This Act is divided into three parts, the first (s. 1) dealing with natural-born British subjects; the second

Betting

payee, Dey v. Mayo, (1920) 2 KB 346; Sutters v. Briggs, (1922) 1 AC 1. The Gaming Act, 1922, does away with this position. The (English) Betting Act, 1853 (16 & 17 Vict. c. 119)--as to which

Carried on by him

AIR 1954 SC 253. The phrase 'carried on by him' in s. 10(1) of the Indian Income-tax Act, 1922 connotes the fundamental idea of the continuous exercise of an activity as the essential constituent of that which

Association of persons

profits or gains, CIT v. Indira Balkrishna, AIR 1960 SC 1172 (1174): (1960) 3 SCR 513. (Income-tax Act, 1922 s. 3) 'Association of persons' as used in s. 3 of the Act means an association in which

Company

Company is defined under s. 2(8) as meaning a company as defined in the Indian Income Tax Act, 1922. The Indian Income Tax Act, 1922, s. 2(5A) defines a company as follows: the expression means-- (i) a

Consolidated Fund of the United Kingdom

c. 57, and as to Northern Ireland (establishment of separate consolidated fund there; Irish Free State (Agreement) Act, 1922 (12 & 13 Geo. 5, c. 4); and Irish Free State Constitution Act, 1922 (13 Geo. 5, c.

Deemed to received

Deemed to received, the expression 'deemed to be received' in, s. 4(a)(1) of the Income-tax Act, 1922 only means deemed by the provisions of the Act to be received, Keshao Mills Ltd. v. C.I.T., AIR

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