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Instrument

document of a formal character made under constitutional or statutory authority, Mohan Choudhary v. Chief Commissioner, U.T., AIR 1964 SC 173 (179): (1964) 3 SCR 442. (General Clauses Act, 1897, s. 8) Includes every document by which

Institution of a case

Magistrates's Court and such a case is one instituted on a complaint, Jamuna Singh v. Bhadai Shah, AIR 1964 SC 1541 (1543): (1964) 5 SCR 37. [Criminal Procedure Code, 1898, ss. 417(3), 200, 202, 156(3) and 173]

Installation of machinery

meaning of the expression in cls. (vi) and (via), Commissioner of Income Tax v. Mir Mohd. Ali, AIR 1964 SC 1693: (1964) 7 SCR 846. [Income Tax Act, 1922, s. 102(vi), s. 102(via)]

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Industrial concern in small-scale sector

an industrial concern as defined in clause (c) of s. 2 of Industrial Development Bank of India Act, 1964 (18 of 1964), and which is regarded as a small-scale undertaking under s. 11B of the Industries (Development

Income-tax

Konstam on Income Tax. See SUPER-TAX. The term 'Income-tax' as employed in s. 2 of the Finance Act, 1964 includes surcharge as also the special and the additional surcharge whenever provided which are also surcharges within the

In the service of that government

'employed under that government' in the context where it occurs, R.P. Kapur v. S. Pratap Singh Kairon, AIR 1964 SC 295: (1964) 4 SCR 224. (Public Servants Enquiries Act, 1859, s. 2)

In the opinion of Income Tax Officer

income, profits and gains of the assessee could properly be deduced therefrom, CIT v. A. Krishnaswamy Mudaliar, AIR 1964 SC 1843: (1964) 7 SCR 776. (Income-tax Act, 1922, s. 13

Good cause, sufficient case Difference

where the standard of proof of that matter is, if anything, higher, Arjun Singh v. Mohindra Kumar, AIR 1964 SC 993, (1964) 5 SCR 946. (Civil P.C., 1908, O. 9, rr. 7 and 13)

Market

auction or sale of more than twenty maunds is carried on, Afzal Ullah v. State of U.P., AIR 1964 SC 264: (1964) 4 SCR 991. It includes any place where persons assemble for the sale of, or

Office or place of profit

holds any office or place of profit under the Market Committee, Pakanti Sudarshan Reddy v. District Collector, AIR 1964 AP 421 (425). [Hyderabad District Municipalities Act, (18 of 1956), s. 27(1)(c)]

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