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Tax and fee

expenses connected therewith, Southern Pharmaceuticals & Chemicals v. State of Kerala, AIR 1981 SC 1863: (1981) 4 SCC 391: (1982) 1 SCR 519.

Employer

or not, but excluding any fund or trust or institution eligible for exemption under clause (23C) of section 10 or registered under section 12AA; (iv) a local authority; and (v) every artificial judicial person, not falling within

Includes

thing which the interpretation clause declares that they shall include, Scientific Engg. House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143. The word 'includes' has different meanings in different contexts. Standard Dictionaries assign

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power

power 1 : capability of acting or of producing an effect [parties of unequal bargaining ] 2 a : authority

Desertion

Desertion, (1) the criminal offence of abandoning the naval or military service without license. See ss. 12 et seq. of the (English) Army Act, 1881, replacing similar s.s of the (English) annual Mutiny Acts, and

Vest

been used in a particular piece of legislation, Fruit and Vegetable Merchants Union v. Delhi Improvement Trust, AIR 1957 SC 344 (356): (1957) SCR 1. [U.P. Town Improvement Act (8 of 1819)] The property must not only

accept

accept 1 a : to receive with consent [ a gift] [ service] b : to assent to the receipt

cause

cause 1 : something that brings about an effect or result [the negligent act which was the of the plaintiff's

president

president 1 : an official chosen to preside over a meeting or assembly 2 : an appointed governor of a

specific

specific 1 : relating to a particular thing 2 : intended for or restricted to a particular end or object

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