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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 the

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 originally

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 actual

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Charitable purpose

meaning and purpose of the exemption, Fazlul Rabbi Pradhan v. State of West Bengal, (1965) 3 SCR 307: AIR 1965 SC 1722. It may be noticed that whereas any object of general public utility was included in the definition

Income

Legislature to provide by law for the prevention of evasion of income-tax, Punjab Distilling Industries Ltd. v. CIT, AIR 1965 SC 1862: (1965) 3 SCR 1. The expression 'income' in its normal connotation does not mean mere production or

Salami

the consideration paid by the tenant for being let into possession, CIT, Assam v. Panbari Tea Co. Ltd., AIR 1965 SC 1871: (1965) 2 SCJ 350: (1965) 2 ITJ 242: (1965) 57 ITR 1. Salami, denotes a free gift

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 a

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 usage

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 of

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 from

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