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Life Insurance Corporation

Insurance Corporation of India established under the life Insurance Corporation Act, 1956 (31 of 1956). [Income Tax Act, 1961 (43 of 1961), s. 80C]

Rights in relation to an estate

include any right or privileges in respect of land revenue, Gangadharrao Narayanrao Mujmudar v. State of Bombay, AIR 1961 SC 288: (1961) 1 SCR 943.

Tax and fee

fee and the public authority which imposes it, Hingir Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459 (464): (1961) 2 SCR 537. It is now well recognised that there is not generic difference

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Sale within the course of export

territory of India, Burmah Shell Oil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officer, AIR 1961 SC 315: (1961) 1 SCR 902.

Unabsored depreciation

which would have been allowed to such banking company is amalgamation had not taken place. [Income Tax Act, 1961 (43 of 1961), s. 72AA]

Zero coupon bond

which the Central Government may, by notification in the Official Gazette, specify in this behalf. [Income Tax Act, 1961 (43 of 1961), s. 2(48)].

Worker

wages directly from the employer but shall not include an apprentice referred to in clause (aa). [Apprentices Act, 1961 (52 of 1961), s. 2 (r)] The definition of 'worker' in the Factories Act does not seem to

Wool

v. State of Haryana, AIR 1990 SC 556 (559): (1999) 1 SCC 184. [Punjab Agricultural Produce Markets Act, 1961 (23 of 1961), s. 2(a) and Sch., Items 41, 75, 76

Woman

Means a woman employed, whether directly or through any agency, for wages in any establishment. [Maternity Benefit Act, 1961 (53 of 1961), s. 3(o)

Wholly and exclusively

relevant to refer at this stage to the legislative history of s. 37 of the Income Tax Act, 1961 which corresponds to s. 10(2)(xv) of the Income Tax Act, 1922. An attempt was made in the Income

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