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Chattels or catals

specific property was available in the case of; chattels real.' The (English) Administration of Estates Act, 1925, s. 55 (x) provides a definition of 'personal chattels' upon an intestacy. The statutory definition excludes chattels used at the … wardships, the interest of tenant by statute staple, by statute merchant, by elegit, and such like, Co. Litt., 118 b. Chattels personal or in a more narrow and more modern sense, 'chattels' (cf. 'goods and chattels' in

Casting vote

suffrages of the meeting are equal. The chairman, though not disqualified by law from voting, Nell v. Longbottom, 1894 (1) QB 767, is usually not entitled to vote in the first instance. The Speaker of the House … chairman at a meeting of a town council (English) (Municipal Corporations Act, 1882 (45 & 46 Vict. c. 50), s. 22, and Sched. II., r. 11), and the Chairman of a (English) Country Council (Local) Government Act,

Development

includes redevelopment, New India Assurance Company Ltd. v. Padmavati, AIR 2006 (NOC) 317. Development, is defined in s. 55 as meaning the carrying out of building engineering, mining or other operations in, on, over or under land, … or the making of any material change in any building or land and includes redevelopment. [Delhi Development Act, 1957, s. 2(d)] The word 'development' in, s. 10(20A) of the IT Act, should be understood in its wide

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Cattle

horses and sheep; and also pigs and asses, R. v. Chapple, Russ & Ry. 77; R. v. Whitney, 1 Mood. 3. Means bulls, cows, steers, heifers and calves, Halsbury's Laws of England, Vol. 2, para 483, p. … The term, though often limited to horned domestic animals, may include (see Wright v. Pearson, LR 4 QB 582) horses and sheep; and also pigs and asses, R. v. Chapple, Russ & Ry. 77; R. v. Whitney,

For

State of Uttar Pradesh v. Ramkrishan Burman, AIR 1971 SC 87: (1970) 1 SCC 80: (1970) 2 SCR 588. 'For' used with the active participle of a verb means 'For the purpose of' (See judgment of Westbury

Question

'called inquestion as regards its reasonableness or practicability' and could not mean 'challenging its legality', Smt. Abida Begam v. Rent Control and Eviction Officer, AIR 1959 All 675 (680). [U.P. (Temporary) Control of Rent and Eviction Act, … practicability' and could not mean 'challenging its legality', Smt. Abida Begam v. Rent Control and Eviction Officer, AIR 1959 All 675 (680). [U.P. (Temporary) Control of Rent and Eviction Act, (3 of 1947), s. 16] Means anything

Deemed to received

Income-tax Act, 1922 only means deemed by the provisions of the Act to be received, Keshao Mills Ltd. v. C.I.T., AIR 1953 SC 167 (191): (1953) SCR 950. [Income-tax Act, 1922, s. 4(1)(a)] See also Indermani Jatia

Amalgamation

term is used may show that it is intended to include such an acquisition, Saraswati Industrial Syndicate Ltd. v. C.I.T., 1990 Supp SCC 675 (679). Amalgamation, in an amalgamation two or more companies are fused into one … used may show that it is intended to include such an acquisition, Saraswati Industrial Syndicate Ltd. v. C.I.T., 1990 Supp SCC 675 (679). Amalgamation, in an amalgamation two or more companies are fused into one by merger

Hynden

presided over the hynden of the hyndens, i.e., ten hyndens. The number XII. mentioned in Ath. V. viii. 1 is apparently an error for XI, Anc. Inst. Eng … Hynden, an association of ten men, first mentioned in In. 54, where it signifies the person from among whom the consacramentals were to be chosen in the case of

Technical services

'professional services' as well, Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 SCC 552. The expression 'technical services' has a very broad connotation and it has been elsewhere in the statute also … knowledge, experience and skill in the field of constructional operations are 'technical services', Continental Construction Ltd. v. C.I.T., 1992 Supp (2) SCC 567: AIR 1992 SC 803 (825). [Income Tax Act, 1961, s. 80-89(1)(vii) Expln. 2]

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