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Just ground

incorporated as Explanation to the second proviso to sub-s. (3) of s. 125, Sirajmohmedkhan Janmohamadkhan v. Hafizu-nnisa Yasinkhan, AIR 1981 SC 1972: (1981) 4 SCC 250. If a husband has contracted marriage with another woman or keeps a mistrers, it

Actually worked

in the context in which it appears, mean 'actually worked', Lalappa Lingappa v. Laxmi Vishnu Textile Mills Ltd., AIR 1981 SC 852 (855): (1981) 2 SCR 796. [Payment of Gratuity Act, s. 2 (c) (39 of 1972)]

Managing contractor

are substantially controlled by such person or body of persons, Industrial Supplies Pvt. Ltd. v. Union of India, AIR 1980 SC 1858: (1980) 4 SCC 341: (1981) 1 SCR 375. [Coking Coal Mines (Nationalisa-tion) Act, 1972, s.

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Good faith

context and object of the statute in which this term is employed, Brijendra Singh v. State of U.P., AIR 1981 SC 636 (639): (1981) 1 SCC 597: (1981) 2 SCR 287. 'Good faith' is defined, in a negative fashion,

Manufacture

that a manufacture can be said to take place, Chowgule & Co. Pvt. Ltd. v. Union of India, AIR 1981 SC 1014: (1981) 1 SCC 653: (1981) 2 SCR 271. The word 'manufacture' occurring in the expression 'used in

Goodwill

business is carried on and may be augmented with the passage of time. CIT v. B.C. Srinivasa Setty, AIR 1981 SC 972: (1981) 3 SCC 460: (1981) 2 SCR 938. The goodwill of a business depends upon a variety

Grounds

to such factual inferences. The 'grounds' must be self-sufficient and self-explanatory, Smt. Shalini Soni v. Union of India, AIR 1981 SC 431: (1980) 4 SCC 544: (1971) 1 SCR 962. The expression 'grounds' in Article 22(5), and for the

Income

into income can be reasonably regarded as giving rise to income, Bhagwan Dass Jain v. Union of India, AIR 1981 SC 907: (1981) 2 SCC 135: (1981) 2 SCR 808. The expression 'income' in Entry 82, List I cannot

Business

'professional connections' from its scope, Barendra Prasad Ray v. ITO, (1981) 3 SCR 387: (1981) 2 SCC 693: AIR 1981 SC 1047 (1054). [Income Tax Act, 1961 (43 of 1963), s. 9(1)] The word 'business' connotes some real, substantial

Regulation

to the nature of the thing to which it is applied', State of Tamil Nadu v. Hind Stone, AIR 1981 SC 711: (1981) 2 SCC 205: (1981) 2 SCR 742. The word 'regulation' cannot have any inflexible meaning as

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