Appellant V And - Law Dictionary Search Results
Reason to believe
belief must be that of an honest and reasonable person based on reasonable grounds, Sheo Nath Singh v. Appellate Assistant Commissioner of Income Tax, AIR 1971 SC 2451: (1972) 3SCC 234: (1972) 1 SCR 175. The words
Proceeding
Collector of Monghyer v. Maharaja Pratap Singh, AIR 1957 Pat 102. Proceeding, shall include the proceedings at the appellate stage, Mathew M. Thomas v. I.T. Commissioner, AIR 1999 SC 999. Proceeding, the word 'proceeding' which appears in
Suit
not include an appeal or an application. [Limitation Act, 1963, s. 2 (l)] The word 'suit' will include appellate proceedings, Nachiappa Chettiar v. Subramaniam Chettiar, AIR 1960 SC 307: (1960) 2 SCR 209. The word 'suit' includes
Keep your definitions linked to case research
Turnover
to be taken into account. Excise duty though paid by the purchaser to meet the liability of the appellant, is a part of the consideration for the sale and is includible in the turnover of the manufacturer, … because, 'turnover' means the amount of money which is turned over in the business, George Oakes (P) Ltd. v. State of Madras, AIR 1962 SC 1352. Turnover is defined to mean: 'the aggregate amount for which goods
Discharge
is in exception to that rule. A discharge without considering the evidence taken is illegal, Ratilal Bhanji Mithani v. State of Maharashtra, (1979) 2 SCC 179: AIR 1979 SC 94: (1979) 1 SCR 993. Discharge means, to
Collusion
30 and 31; and a collusive penal action is no bar to a bona fide penal action by virtue of 4 Hen. 7, c. 20; Chitty's Statute, tit. 'Penal Action'; and see Girdlestone v. Brighton Aquarium Co., … 1908), s. 11, Evidence Act, (1 of 1872), s. 44] Collusion, is obvious and the collector and the appellate authority were having the necessary jurisdiction to decide that the earlier decree was collusive, Gram Panchayat of Village
Dealer, auction
unless it was found that the transactions had been carried on with aver to making a profit the appellant could not be held to be a 'dealer' liable to tax, Government of Medical Store Depot v. State
Pass such orders as the Tribunal thinks fit
hold a further enquiry and dispose off the case on the basis of such inquiry, Hukumchand Mills Ltd. v. Commissioner of Income Tax, Bombay, AIR 1967 SC 455. … Pass such orders as the Tribunal thinks fit, includes all the powers which are conferred upon the Appellate Assistant Commissioner by section 31 of the Income Tax Act, 1922, Consequently the Tribunal has the authority under
Finding mains holding
for an appellate Court to say that it affirms a finding of fact, Uttam Singh Duggal & Sons. v. Union of India, AIR 2002 Del 471. … we find that the jury's finding of concurrent fault is amply supported by the evidence, we hold that appellee is entitled to full indemnity. In appellate courts, properly, only holding are affirmed, whereas factual findings are disturbed
Otherwise directed
appellate authority to permit the assessee to furnish security in lieu of cash amount of tax, Hardeodas Jagannath v. State of Assam, AIR 1970 SC 724: (1969) 2 SCR 261. [Assam Sales Tax Act, 1947 (17 of … Otherwise directed, expression 'otherwise directed' only means that the appellate authority can ask the assessee to deposit a portion of the amount and not the whole but the
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- Next ›
- Last »
Try the research workspace - 7 days free