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Reasons to believe

of the exercise of power conferred by the section, Shri Gurbaksh Singh Sibbia v. State of Punjab, AIR 1980 SC 1632: (1980) 2 SCC 565: (1980) 3 SCR 383.

Regular

means a consistent course of conduct without any break or breach, Mrs. Raj Kanta v. Financial Commissioner, AIR 1980 SC 1464 (1466): (1980) 3 SCC 589: (1980) 3 SCR 1006. Means (1) conforming to a rule or

Retrenchment

provisions of the Act such as ss. 25FF and 25FFF, Santosh Gupta v. State Bank of Patiala, AIR 1980 SC 1219: (1980) 3 SCC 340: (1980) SCR 884. Termination of service for unauthorised absence from duty in

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Shall

performance of the duty, such provision should be treated as directory one, Sharifud-Din v. Abdul Gani Lone, AIR 1980 SC 303: (1980) 1 SCC 403: (1980) 1 SCR 1177. (xi) Ordinarily the use of the word 'shall'

Trade discount

retailers engaged in the trade, Dy. C.S.T. (Law), Board of Revenue (Taxes) v. Advani Coorlikon (P) Ltd., AIR 1980 SC 609 (610): (1980) 1 SCC 360: (1980) 1 SCR 931. [Central Sales Tax Act, 1956, s. 2(h)]

Speculative transaction

transfer, and not a notional delivery or transfer, Jute Investment Company Ltd. v. Commissioner of Income Tax, AIR 1980 SC 483: (1980) 1 SCR 902: (1980) 1 SCC 117. [Income-tax Act, 1922, s. 24(1), Expl. 2]

Tarwad

of males and females, all descended in the female line from a common ancestress, Kalyani v. Narayanan, AIR 1980 SC 1173 (1177): (1980) Supp SCC 298: (1980) 2 SCR 1130. A family governed by Marumakkathayam law is

Tax and taxation

has been directed that 'tax' shall be 'construed accordingly', D.G. Gouse and Co. v. State of Kerala, AIR 1980 SC 271 (275): (1980) 2 SCC 410: (1980) 1 SCR 804.

The agreement

that agreement which is implicit in the sale occasioning the export, Consolidated Coffee Ltd. v. Coffe Board, AIR 1980 SC 1468 (1482): (1980) 3 SCC 358: (1980) 3 SCR 625

Things done, action taken and right accrued

there is no question of any liability being enforced, M.S. Shivananda v. Karnataka State Road Transport Corporation, AIR 1980 SC 77 (81): (1980) 1 SCC 149: (1980) 1 SCR 684

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