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Expressio unius personae vel rei est exclusion alterius

the exclusion of another, Khemka & Co. (Agencies) (P) Ltd. v. State of Maharashtra, (1975) 2 SCC 22: 1975 SCC (Tax) 227 SCC para 47: AIR 1975 SC 1549.

Family

and it would be wrong not to keep that difference in view, C. Krishna Prasad v. C.I.T., AIR 1975 SC 498: (1975) 1 SCC 160: (1975) 2 SCR 709. The expression 'family' has according to the context

Capital gains

the Act, Commissioner of Income-Tax (Central), Delhi v. Harprasad & Co. (P.) Ltd., (1975) 3 SCR 696: AIR 1975 SC 1282: (1975) 3 SCC 868. The goodwill generated in a newly commenced business cannot be described as

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Fee

of different recipients of the service to pay, State of Maharashtra v. Salvation Army, Western India Territory, AIR 1975 SC 846: (1975) 1 SCC 509: (1975) 3 SCR 475. A league or Union of States, groups or

Newly set up establishment

establishment in the hand of the transferee, The Central Inland Water Transport Corporation Ltd. v. Their Workmen, AIR 1975 SC 1639 (1644): (1975) 4 SCC 348: (1975) Supp SCR 443. [s. 3(d), I.T. Act] News. Spreading false

Hindu undivided family

when there are two or more members of the Hindu undivided family, C. Krishna Prasad v. CIT, AIR 1975 SC 498: (1975) 1 SCC 160: (1975) 2 SCR 709. Hindu undivided family is neither a firm nor

Practice

and the County Courts Annual Practice. Practice, includes both acting and pleading, State of Madhya Pradesh v. Lohra, 1975 Jab LJ 687: 1975 MPLJ 672: 1975 Cr LJ 1808. Means exercise of any profession or occupation, Council

Or, And

terms of clause (a) to (g), the word 'or' will mean 'or', Charan Singh v. Darshan Singh, AIR 1975 SC 371: (1975) 3 SCR 48: (1975) 1 SCC 298. The word 'or' is normally disjunctive and 'and'

Or any tax of a similar character chargeable under any law

chargeable under any law in force in any country outside India', Mitsui Steamship Co. Ltd. v. CIT, AIR 1975 SC 657: (1975) 1 SCC 394: (1975) 3 SCR 467.

Offender

Courts, is confined to the offender who uses any deadly weapon, Shri Phool Kumar v. Delhi Administration, AIR 1975 SC 905 (907): (1975) 1 SCC 797: (1975) 3 SCR 917. (Indian Penal Code, s. 397)

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