1961 - Law Dictionary Search Results
Plant
Scientific Engineering House (P) Ltd. v. CIT, AIR 1986 SC 338 (344): (1986) 1 SCC 11. (Income-tax Act, 1961, s. 32) Theatre building cannot be considered a plant, CIT v. Raiban & Sons, (2002) 10 SCC 381:
Public company
have the same meaning as in section 3 of the Companies Act, 1956 (1 of 1956). [Income-Tax Act, 1961 (43 of 1961), s. 80C]
Qualified medical practitioner
any person having a certificate granted under any Provincial or State Medical Council Act. [Motor Transport Workers Act, 1961 (27 of 1961), s. 2 (j); See also Mines Act, 1952, s. 2(1)(n)] Means any person registered under
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Or
a case the conditions of both the clauses must be fulfilled, Ranchhoddas Atmaram v. Union of India, AIR 1961 SC 935: (1961) 3 SCR 718. (ii) The word 'or' in clause (g) of s. 5(2) of Rajasthan
Recognised stock exchange
such conditions as may be prescribed and notified by the Central Government for this purpose. [Income Tax Act, 1961 (43 of 1961), s. 43(5)(ii)]
Reserve
R. 2(1) of Schedule II of the Act, First National City Bank v. Commissioner of Income Tax, AIR 1961 SC 812: (1961) 3 SCR 371. (iii) The reserve contemplated by Banking Com-panies Act is a separate reserve.
Pardon
the period when this Court is in seizin of the case, K.M. Nanavati v. State of Bombay, AIR 1961 SC 112 (118): (1961) 1 SCR 497. The power of pardon can be exercised by the Governor of
Local area
a factory is therefore not a 'local area', Diamond Sugar Mills Ltd. v. State of Uttar Pradesh, AIR 1961 SC 652 (658): (1961) 3 SCR 242. (Constitution of India, Entry 52)
Occupant
his own right and not on behalf of someone else, Upper Ganges Sugar Mills Ltd. v. Khalil-ul-Rahman, AIR 1961 SC 143: (1961) 1 SCR 564. It is legitimate to conclude that even a Jagirdar or a Muafidar
Not including a company to which the provisions.. apply
a company, to which clause 14 applies. Shree Changdeo Sugar Mills Ltd. v. Commissioner of Income Tax, AIR 1961 SC 1154 (1156): (1961) 2 SCR 990. [Income-tax Act, 1922, s. 23 (1), third proviso and expl. (prior
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