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Holding of investments

primary or principal source of income is house property or capital gains as well, Nown Estates (P) Ltd. v. CIT West Bengal, AIR 1977 SC 153 (157). [Income-tax Act, 1922, s. 23A Expl. 2(i)] … is the acquisition and holding of shares, debentures, stocks or other securities as contended on behalf of the appellant but covers companies whose primary or principal source of income is house property or capital gains as well,

Notes, Judge's

53), ss. 105, 108; and McGrah v. Cartwright (1889) 23 QBD 3, as to the duty of an appellant to supply copies for the use of the Court. See SHORT HAND NOTES.

Justiciary, High Court of

British ship at sea. It sits in Edinburgh, and, on circuit, at various other places. It has certain appellate jurisdiction, the principal of which is that provided for by the Criminal Appeal (Scotland) Act, 1926 (16 & … committed in Scotland or in a British ship at sea. It sits in Edinburgh, and, on circuit, at various other places. It has certain appellate jurisdiction, the principal of which is that provided for by the Criminal

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Income Tax Authority

Income Tax Authority, includes income tax officer, assistant appellate commissioner etc and not ITAT. I.T. Commissioner v. B.N. Bhattacharjee, AIR 1979 SC 1725 (1730). [Income-tax Act, 1961,

Appointed day

Government Act, 1894, s. 84; Merchant Shipping Act, 1906, s. 5. In relation to a Tribunal or an Appellate Tribunal, means the date on which such Tribunal is established under sub-s. (1) of s. 3 or, as … purpose of the statute; see, e.g., the Local Government Act, 1894, s. 84; Merchant Shipping Act, 1906, s. 5. In relation to a Tribunal or an Appellate Tribunal, means the date on which such Tribunal is established

Determination

determination of the competent authority if unchallenged and becoming final, and if appealed against, final determination by the appellate forum, Special Military Estate Officer v. Munivenkataramiah, (1990) 2 SCC 168: AIR 1990 SC 499

Criminal trespass

In the absence of an intention to commit an offence would not amount to criminal trespass, Kanwal Sood v. Naval Kishore, (1983) 3 SCC 25: AIR 1983 SC 159 (161). [Penal Code, 1860, s. 441] … Indian Penal Code. In order to satisfy the conditions of s. 441 it must be established that the appellant entered possession over the premises with intent to commit an offence. In the absence of an intention to

Constituted for

Constituted for, means the primary objective of the constitution. The primary objective of the appellant was certainly not to carry on educational activities, Makhija Construction and Engg Pvt. Ltd. v. Indore Development Authority,

Appointed

is quit proper to signify the selection or the personnel of the already constituted authority to exercise the appellate powers of that authority, State of Assam v. Sristikar, AIR 1957 SC 414 (424). [Assam Revenue Tribunal (Transfer

After perusing such record

it has applied its judicial mind to the particular appeal with which it was dealing, Shyam Deo Pandy v. State of Bihar, (1971) Supp SCR 133: (1971) 1 SCC 555: AIR 1971 SC 1606 (1611). … contemplated in the said section. There must be a clear indication in the judgment or order of the Appellate Court that it has applied its judicial mind to the particular appeal with which it was dealing, Shyam

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