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Air 1965 Cal 308 - Law Dictionary Search Results

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Refreshment

alcohol or liquor or spirit or any drug which intoxicates, Sheikh Mohammed Soleman v. State of West Bengal, AIR 1965 Cal 312.

Compensation

1935, means a 'just equivalent' of what the owner has been deprived of, N.B. Jeejeebhoy v. Assistant Collector, AIR 1965 SC 1096: (1965) 1 SCR 636. A scrutiny of the amended Article 31 (2) discloses that it accepted

Jurisdiction

is conferred upon the court by its constitu-tion to try a proceedings, Raja Soap Factory v. S.P. Shantharaj, AIR 1965 SC 1449 (1451): (1965) 2 SCR 800. The word 'jurisdiction' is a verbal coat of many colours. Jurisdiction

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Paid

whether it was due to him or not, Commissioner of Income Tax, Kerala and Coimbatore v. L.W. Russell, AIR 1965 SC 49. [Income Tax Act, 1922, s. 7(1)] Paid, the expression 'paid' in s. 16(2) does not contemplate

Existing law

person having power to make such law, Ordinance, order, bye-law, rule or regulation', N.B. Jeejeebhoy v. Assistant Collector, AIR 1965 SC 1096: (1965) 1 SCR 636. [Constitution of India, Art. 366(10)] This definition would include only passed by

Capital and revenue receipt

enable him to carry on his business results in capital receipt, C.I.T. v. Maheshwari Devi Jute Mills Ltd., AIR 1965 SC 1974: (1965) 3 SCR 765: AIR 1965 SC 1974 (1976). [Income-tax Act, 1922, s. 4(1)]

Finding

Pulliah, AIR 1973 SC 2434 (2436). [Income Tax Act, 1922 s. 34(3), Second Proviso] I.T.O. v. Murlidhar Bhagwandas, AIR 1965 SC 342: (1964) 6 SCR 411. The expression 'finding' means a finding necessary for giving relief in respect

Obscene

for the first time that it was a Common Law offence, Ranjit D. Udeshi v. State of Maharashtra, AIR 1965 SC 881 (887): (1965) 1 SCR 65. (Indian Penal Code, s. 292) The concept of obscenity would differ

Business connection

to the earning of income by the non-resident in his trading activity, CIT v. R.D. Aggarwal and Co., AIR 1965 SC 1526 (1531): (1965) 1 SCR 660: (1965) 56 ITR 20. [Income Tax Act (11 of 1922), s.

Law

custom or usage having in the territory of India the force of law, Sant Ram v. Labh Singh, AIR 1965 SC 314 (316): (1964) 7 SCR 756. It includes any Ordinance, Order, bye-laws, rules, regulation, notification, customs or … of a sovereign, the law becomes 'positive' (see Austin's Jurisprudence). Short of positive law the principle may be called a moral or social law. Generally speaking, jurisprudence is concerned only with positive law, and law in its

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