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Sill

The basis or foundation of a thing especially a horizontal piece as a timber which forms the lower member of

Best judgment assessment

Best judgment assessment, It is primarily made on the basis of the accounts maintained by the assessee. But, when the assessing officer comes to the conclusion that no

Reason to believe

Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431. Means coming to the conclusion on the basis of the information that a thing, condition, statement or fact exists. It only means facts which prima facie

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Salary

An agreed compensation for services esp. pro-fessional or some professional services usu. paid at regular intervals on yearly basis, as distinguished from an hourly basis, Black's Law Dictionary, 7th Edn., p. 1337. The ancients derive the word

Shop

State v. Brijlal Gulati, AIR 1961 All 79. Shop, is a place where services are sold on retail basis, Employees' State Insurance Corporation v. R.K. Swamy, AIR 1994 SC 1154; Hyderabad Race Club v. ESI, (1996) 4

Wages

s. 31] The expression 'wages' does not imply that the compensation is to be determined solely upon the basis of time spent in service; it may be determined by the work done; it could be estimated in

Wholesale market

always mean that there should be an actual place where articles are sold and bought on a wholesale basis. This word can also mean the potentiality of the articles being sold on a wholesale basis. So, even

equal protection

treats other individuals or classes in like circumstances called also equal protection of the law see also rational basis test, strict scrutiny, suspect classification Amendment XIV to the Constitution in the back matter NOTE: The equal protection

Dead rent and royalty

Dead rent and royalty, 'dead rent' is calculated on the basis of the, area leased while 'royalty' is calculated on the quantity of minerals extracted or removed. Thus, while

Valuation

The phrase is not a happy one, for special adaptability for some purpose or other is the very basis of the market value of all and, except, perhaps, land that in all respects falls below the average.

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