Attributable To - Law Dictionary Search Results
Home Dictionary Name: attributable toAttributable to
Attributable to, the expression 'attributable to' is certainly wider in import than the expression 'derived from', Cambay Electric Supply Industrial Co v. CIT, AIR (1978) SC 1099 (1105): (1978) 2 SCC 644. [Income-tax Act, (43 of 1961) s. 80E]Words 'attributable to' have a wider meaning than the words 'derived from'. But at the same time it cannot be ignored that normally the word 'attributable' implies that' for a result to be attributable to anything it must be wholly, or in material part, caused by that thing', India Leather Corpn (P) Ltd v. CIT, (1997) 10 SCC 115 (118). [Income-tax Act, 1981, s. 104 (4) Expln.]...
Directly attributable to
Directly attributable to, if the delay in the completion of disciplinary proceedings is directly attributable to the conduct of such workman, B.D. Shetty v. Ceat Ltd., (2002) 1 SCC 193....
attribution
attribution : a rule in tax law that in certain cases deems property owned by one person or business entity to be owned by another or others ...
Advertisement
Advertisement, [fr. avertissement, Fr.], a public notice or announcement of a thing.The duties payable on advertisements were repealed by 16 & 17 Vict. c. 63, s. 5.As to the protection afforded to Trustees and Personal Representatives by issuing an advertisement for creditors before distributing any real or personal property, see (English) Trustee Act, 1925, s. 27, amended by the (English) Law of Property (Amend.) Act, 1926, s. 7, and extending the (English) Law of Property Amendment Act, 1859 (22 & 23 Vict. c. 35), s. 29; Re Bracken, (1890) 43 Ch D 1.The regulation of advertisements is provided for by the (English) Advertisements Regulation Act, 1907 (7 Edw. 7, c. 27), and the (English) Ancient Monuments Act, 1931 (20 & 21 Geo. 5), s. 7. See also Advertisements Regulation Act, 1925, respecting advertisements affecting the view or amenities of a village or historic building. Advertisements for stolen property may amount to an offer to compound a felony, and thus constitute an offence w...
deduction
deduction 1 : an amount allowed by tax laws to be subtracted from income in order to decrease the amount of income tax due see also Internal Revenue Code in the Important Laws section compare credit, exclusion, exemption busi·ness deduction : a deduction usually taken from gross income that is allowed for losses or expenses attributable to business activities or to activities engaged in for profit charitable deduction : a deduction allowed for a contribution to a charity usually that is qualified under the tax law (as sections 170 and 2055 of the Internal Revenue Code) de·pen·den·cy deduction : a deduction allowed to be taken in a set amount for a qualified dependent (as under sections 151 and 152 of the Internal Revenue Code) itemized deduction : a deduction for a specifically recorded item that is allowed to be taken from adjusted gross income if the total of such deductions exceeds the standard deduction marital deduction 1 : a deduction allowed under th...
Clarendon, constitutions of, assize of
Clarendon, constitutions of, assize of. At a great council held at Clarendon, in Wiltshire, A.D. 1164, in the tenth year of the reign of Henry II., a code of laws was brought forward by the king, under the title of the ancient customs of the realm and known as the 'Constitutions of Clarendon'; and as Becket had solemnly promised he would observe what were really such, the king procured the principal propositions in dispute to be enacted, and declared by the council under that denomination. The main provisions of them were that clergy charged with crimes were to be tried in the civil courts, and that a justice of the king should be present in the king's courts; that no prelate was to quit the realm without the king's permission; that prelates were to be subject to feudal burdens; that the king was to hold all vacant benefices and receive their revenues till the vacancies were filled; and that goods forfeited to the Crown were not to be protected by sanctuary.As in the Constitutions of C...
Classes of citizens
Classes of citizens, The expression 'classes of citizens' indicates a homogeneous s. of the people who are grouped together because of certain likenesses and common traits and who are identifiable by some common attributes. The homogeneity of the class of citizens is social and educational backwardness. neither caste nor religion nor place of birth will be the uniform element of common attributes to make them a class of citizens, State of Uttar Pradesh v. Pradip Tandon, (1975) 2 SCR 761 (567): AIR 1975 SC 563 (567); (1975) 1 SCC 267. [Constitution of India, Art. 15(4)]...
Goods
Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...
Payment
Payment, is the act of paying, K.S. Bawa v. Director of Enforcement, (1990) Cr LJ 1068.The payment of money before the day appointed is in law payment at the day; for it cannot, in presumption of law, be any prejudice to him to whom the payment is made to have his money before the time; and it appears by the party's receipt of it, that it is for his own advantage to receive it then, otherwise he would not do it, 5 Rep. 117. See the notes to Cumber v. Wane, (1719) in 1 Smith's L.C.Payment is a recompense for service rendered, Bala Subrahmanya Rajaram v. B.C. Patil, AIR 1958 SC 518 (519): (1958) SCR 1504.(ii) 'Payment' implies gift of money by someone to another. A partition in a H.U.F. can be considered either as 'disposition' or 'conveyance' or 'assign-ment' or 'settlement' or 'delivery' or 'payment' or 'alienation' within the meaning of those words in s. 2 (xxiv) of Gift Tax Act, 1958; Commissioner of Gift Tax v. N.S. Getty Chettiar, AIR 1971 SC 2410: (1972) 1 SCR 736: (1971) 2 SCC 74...
Plan
Plan. In the (English) Copyright Act, 1911, 'literary work' includes 'plans' (s. 35); and see also as to plans, s. 2, sub-s. (1) (ii). see COPYRIGHT. Under various Acts, plans have to be deposited with local authorities for various purposes. If the local authority neglects to pass the plans the remedy is by mandamus, Davis v. Bromley Corporation, (1908) 1 KB 170 and R. v. Cambrdige Corporation, (1922) 1 KB 250. As to a purchaser's right to have the property conveyed to him by reference to a plan on his conveyance, see Re Sansom, (1910) 1 Ch 741; Re Sparrow, ib. 2 Ch 60, and as to maps as evidence, Storey v. Eastborune R.D.C., (1927) 1 Ch 367.Under the Land Registration Act, 1925, s. 76, land may be described by description on a map or plan. For the practice of the Land Registry, consult The Land Registry General Map, by W.S. Tratman, and LR Rules, 272-285.As to the property in plans, see ARCHITECT.In common acceptation mean 'a drawing or diagram made by projections on a horizontal plan...
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