Skip to content

Air 1968 Sc 128 - Law Dictionary Search Results

Research workspace

Save terms and build your research trail

A free trial unlocks notes, tags, search history, and the full AI Studio desk for judgment research.

Undertaking

an enterprise analogous to business or trade, Secretary Madras Gymkhana Club Employees Union v. Manage-ment of Gymkhana Club, AIR 1968 SC 554: (1968) 2 SCJ 138: (1968) 1 SCA 379: (1967) 2 SCWR 618: (1967) 2 Lab LJ 720:

Rate

income, it maybe called tax computed at a certain rate, Sundaram Co. (Private) Ltd. v. Commissioner of Income-tax, AIR 1968 SC 124: (1967) 3 SCR 798. A Municipality cannot impose a tax, but it can impose rate on the

Manufacture

is by physical labour or mechanical power, Secretary, Madras Gymkhana ClubEmployees' Union v. Management of the Gymkhana Club, AIR 1968 SC 554: (1968) 1 SCR 742. The word 'manufacture', according to its dictionary meaning, is the making of articles

Keep your definitions linked to case research

Precedent

here and there from a judgment and to build upon it, State of Orissa v. Sudhansu Sekhar Misra, AIR 1968 SC 647. A precedent is not binding if it was rendered in ignorance of a statute or a rule

Trade

the co-operation is to produce material services, Secretary, Madras Gymkhana Club Employees, Union v. Management of Gymkhana Club, AIR 1968 SC 554: (1968) 1 SCA 379: (1967) 2 SCWR 618: (1967) 2 Lab LJ 720: 1968 Lab IC 547:

Person

group of individuals may be a order of the Income-tax Act, M.M. Ipoh v. Commissioner of Income Tax, AIR 1968 SC 317. Means: (i) an individual who is a citizen of India; (ii) an association of individuals or body

Business

an occupation as distinguished from pleasure, Secretary Madras Gymkhana Club Employees Union v. Management of the Gymkhana Club, AIR 1968 SC 554 (563): (1968) 1 SCR 742. [Industrial Disputes Act (14 of 1947), s. 2 (7)] 'business' includes -

State

Art. 246. There, the expression 'State' means the States specified in the First Schedule, T.M. Kanniyan v. ITO, AIR 1968 SC 637: (1968) 2 SCR 103. [General Clauses Act, 1897, s. 3(58)] The expression 'State' has not been defined

Information

or particulars, or as to law relating to a matter bearing on the assessment, CIT v. A. Raman, AIR 1968 SC 49 (51): (1968) 1 SCR 10. [Income-tax Act, 1961, s. 147(1) (b)] Information means any material in any

Newly set up establishment

in a different context, by this Court in Gymkhana Club Employees' Union v. Management, (1968) 1 SCR 742: AIR 1968 SC 554: (1967) 2 Lab LJ 720 to mean 'any business or any work or any project which one

  • ‹ Prev
  • Last »

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial