Capital - Law Dictionary Search Results
Home Dictionary Name: capital Page: 3Capital punishment
Capital punishment, inflicted in pursuance of the (English) Capital Punishment Amendment Act, 1868 (31 & 32 Vict. c. 24) (before which executions were public), within the prison in which the offender is confined at the time of execution, in the compulsory presence of the sheriff, gaoler, chaplain, and surgeon, and such other officers of the prison as the sheriff requires, and also in the discretionary presence of any justice of the peace for the county, etc., and of such 'relatives of the prisoner, or other persons as it seems to the sheriff or visiting justices proper to admit within the prison.'-Chitty's Statutes, tit. 'Criminal Law,' where see the Rules of 1888 under the Act. See SENTENCE OF DEATH.The mode in the United Kingdom is hanging, but for high treason the Crown may alter it to beheading: see the (English) Treason Act, 1814 (54 Geo. 3, c. 146), as amended by s. 31 of the Forfeiture Act, 1870....
Capital expenditure and revenue expenditure
Capital expenditure and revenue expenditure, in cases where the expenditure is made for the initial outlay or for extension of a business or a substantial replacement of the equipment, there is no doubt that it is 'capital expenditure'. If on the other hand it is made not for the purpose of bringing into existence any such asset or advantage but for running the business or working it with a view to produce the profits it is a 'revenue expenditure', Assam Bengal Cement Co. v. C.I.T, AIR 1955 SC 89 (96). [Income-tax Act, 1922, s. 10(2)(xv)]...
Capital employed
Capital employed, the expression 'capital employed' is not a term of art nor is it an expression having a fixed connotation or meaning but it is susceptible of varied meanings, including or excluding short-term borrowings or long-term borrowings, whether of all categories or of any particular category or categories depending on its environmental context, Lohia Machines Ltd. v. Union of India, (1985) 2 SCC 197: (1985) 2 SCR 686: AIR 1985 SC 421 (432). [Income-tax Act, 1961, s. 80(j)]...
risk capital
risk capital see capital ...
venture capital
venture capital see capital ...
capital gains tax
capital gains tax A tax on income derived from the sale of a capital asset, like real estate holdings or investments. Source: FindLaw ...
risk based capital
risk based capital an amount of capital needed to offset losses during a ten-year period with adverse circumstances. Source: U.S. Department of Housing and Urban Development ...
paid-in capital
paid-in capital see capital ...
moneyed capital
moneyed capital see capital ...
legal capital
legal capital see capital ...
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