Skip to content

Asset - 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.

Net-worth

3 (1) (ga)] The concept of 'Net Worth' always denotes the excess of the book value of all assets over liabilities and market value of the assets is never taken into consideration; in fact the market value

Plene administravit

(he has fully administered). A defence by an executor or administrator that he has fully administered all the assets that have come to his hands. If the defendant simply pleads plene administravit without any other defence, the

replacement

rather than pay the insured for the loss 2 : something that replaces ;specif : a new fixed asset or portion of an asset that takes the place of one discarded (as because of deterioration)

Keep your definitions linked to case research

goodwill

goodwill 1 : an intangible asset that is made up of the favor or prestige which a business has acquired beyond the mere value

derivative

derivative : a contract or security that derives its value from that of an underlying asset (as another security) or from the value of a rate (as of interest or currency exchange) or index

Originator

Originator, means the owner of a financial asset which is acquired by a securitisation company or reconstruction company for the purpose of securiti-sation or asset reconstruction.

Interest on securities

being a specific head of chargeability of tax, income from 'interest on securities' whether held as a trading asset or capital asset would have to be taxed under s. 8 and not under s. 10 of the

Depreciation

Depreciation, is an allowance for the diminution in the value due to wear and tear of capital asset employed by an assessee in his business, Union of India v. Savjiram, (2004) 9 SCC 312 (317). Means

Capital gains

(1981) 2 SCR 938: (1981) 2 SCC 460: AIR 1981 SC 972. The profit realised when a capital asset is sold or exchanged, Black's Law Dictionary, 7th Edn.

Winding-up

and secondly, among its members according to their respective rights with a view to its dissolution. If the assets are not sufficient to meet the liabilities, a company is usually wound up by the Court. In other

  • Last »

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial