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Derived from

from the industrial undertaking itself. (AIR 1955 SC 74 foll), Pandian Chemicals v. Commissioner of Income Tax, (2003) 5 SCC 590 (592). (Income-tax Act, 1961, s. 80HH) Derived from, a direct nexus between the profits and gains and … Derived from, the words 'derived from' in s. 80HH of the Income-tax Act, 1961 must be understood as something which has direct or immediate nexus with the appellant's industrial undertaking. Although electricity

Include

is by way of extension, and not with restriction, T.K. Kalyana Mandapam Assn. v. Union of India, (2004) 5 SCC 632. … words or phrases occurring in the body of the statute, Forest Range Officer v. P. Mohd Ali, AIR 1994 SC 120 (123): 1993 Supp (3) SCC 627. Include, means 'comprise' or 'contain'; (Webster's American Dictionary). In the

Negligence per se

protection of person or property, so constitutes, Black's Law Dictionary; See also State of Haryana v. Santra, (2000) 5 SCC 182. Negligence per se is defined as 'Conduct, whether of action or omission, which may be declared and … person or property, so constitutes, Black's Law Dictionary; See also State of Haryana v. Santra, (2000) 5 SCC 182. Negligence per se is defined as 'Conduct, whether of action or omission, which may be declared and treated

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Scandalising the court

the court, would mean hostile criticism of judges or judiciary, D.C. Saxenca v. Chief Justice of India, (1996) 5 SCC 216.

Sexual intercourse

intercourse' is heterosexual inter-course involving penetration of the vagina by the penis, Sakshi v. Union of India, (2004) 5 SCC 518; see also Koppula Venkata Rao v. State of Uttar Pradesh, (2004) 3 SCC 602. (Indian Penal Code,

Tax and fee-distinction

of the free and the services rendered, State of Gujarat v. Akhil Gujarat Pravasi v. S. Mahamendal, (2004) 5 SCC 155 (166): AIR 2004 SC 3894; see also (2004) 10 SCC 201. [Constitution of India Act, 265] … free and the services rendered, State of Gujarat v. Akhil Gujarat Pravasi v. S. Mahamendal, (2004) 5 SCC 155 (166): AIR 2004 SC 3894; see also (2004) 10 SCC 201. [Constitution of India Act, 265]

Vested interest

event or condition a contingent interest becomes a vested interest, Quoted from B.N. Vishweswariah v. Usha Subarao, (1996) 5 SCC 201; Kokilambal v. N. Raman, (2005) 11 SCC 234. … vested interest, Quoted from B.N. Vishweswariah v. Usha Subarao, (1996) 5 SCC 201; Kokilambal v. N. Raman, (2005) 11 SCC 234.

Mala fide

connotation. Mala fides depends upon its own facts and circumstances, Prabodh Sagar v. Punjab State Electricity Board, (2005) 5 SCC 630. Means an action taken in undue haste may amount to be mala fide, Inderpreet Singh Kahlon v. … 2006 (SC) 2571: (2006) 5 JT 352: (2006) 5 SCALE 273: 2006 (4) Supreme 8: (2006) 6 SCJ 107: (2006) 5 SCJD 59: (2006) 7 SRJ 432. The expression 'malafide' has a definite significance in the legal

Any Person present in the court

of s. 73 of the Evidence Act would have no application, Sukhvinder Singh v. State of Punjab, (1994) 5 SCC 152 (163): 1994 SCC (Cri) 1376. (Evidence Act, 1872, s. 73) … 73 of the Evidence Act would have no application, Sukhvinder Singh v. State of Punjab, (1994) 5 SCC 152 (163): 1994 SCC (Cri) 1376. (Evidence Act, 1872, s. 73)

At the earliest

voluntary retirement 'at the earliest' meant after period of 3 months, K.L.E. Society v. Dr. R.R. Patil, (2002) 5 SCC 278 (283).

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