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Date of such conviction

in the course of judicial process, Vidya Charan Shukla v. Purshottam Lal Kaushik, (1981) 2 SCC 84: AIR 1981 SC 547 (550): (1981) 2 SCR 637.

Known sources of income

the public servant cannot satisfactorily account' occurring in s. 5(1)(e), State of Maharashtra v. Wasudeo Ramchandra Kaidalwar, AIR 1981 SC 1186; (1981) 3 SCC 199: (1981) 3 SCR 675. The expression 'known sources of income' has reference

Bailment

fundamentally similar, Trustees of the Port of Bombay v. Premier Automobiles Ltd., (1981) 1 SCC 228 (234-235): AIR 1981 SC 1982: (1981) 1 SCR 532. Bailment is a technical term of the Common Law though etymologically it

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Business

connections' from its scope, Barendra Prasad Ray v. ITO, (1981) 3 SCR 387: (1981) 2 SCC 693: AIR 1981 SC 1047 (1054). [Income Tax Act, 1961 (43 of 1963), s. 9(1)] The word 'business' connotes some real,

Capital asset

overall restrictive clause, CIT v. B.C. Srinivasa Setty, (1981) 2 SCC 460 (463): (1981) 2 SCR 938: AIR 1981 SC 972. Includes capital asset as property of any kind held by the assesse, A.R. Krishna Murthy v.

Capital gains

head 'Capital gains', CIT, Bangalore v. B.C. Srinivasa Setty (1981) 2 SCR 938: (1981) 2 SCC 460: AIR 1981 SC 972. The profit realised when a capital asset is sold or exchanged, Black's Law Dictionary, 7th Edn.

Charitable purpose

Commissioner of Income Tax v. Bar Council of Maharashtra, Bar Council of Gujarat, (1981) 3 SCC 308: AIR 1981 SC 1462 (1467): (1981) 3 SCR 542. [Income Tax Act (43 of 1961), ss. 2(15) and 11] Where

Clerical or arithmetical error

in writing or typing, Sooraj Devi v. Pyare Lal, (1981) 2 SCR 485: (1981) 1 SCC 500: AIR 1981 SC 736 (738). [Criminal Procedure Code (2 of 1974) s. 362]

Co-operative society

and no other, Sarkari Sasta Anaj Vikreta Sangh v. State of Madhya Pradesh, (1981) 4 SCC 471: AIR 1981 SC 2030 (2035). [Madhya Pradesh Foodstuffs Civil Supply Distribution Scheme, (1981), cl. 2]

Communicate

a language which he understands, Lallubhai Jogibhai Patel v. Union of India, (1981) 2 SCC 427 (733): AIR 1981 SC 728: (1981) 2 SCR 352. [Constitution of India, Art. 22(5)] It is a strong word. It requires

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