Capitalize - Law Dictionary Search Results
Home Dictionary Name: capitalize Page: 3 Page 3 of about 367 results (0.002 seconds)Floating capital
Floating capital. Capital available for the purpose of meeting current expenditure....
Fixed capital investment,
Fixed capital investment, preoperative expenses which included interest to financial institutions, rights shares issue expenses, foreign technician expenses and foreign travel expenses do not form part of 'fixed capital investment', Commissioner of Trade Tax, U.P. v. Kajaria Ceramics Ltd., AIR 2005 SC 2968....
Distribution of capital assets
Distribution of capital assets, the expression 'distribution capital assets' in the third proviso to sub-s. (1) of, s. 12B of the Act, means distribution in specie and not distribution of sale proceeds, James Indersan v. C.I.T., AIR 1960 SC 751 (755): (1960) 3 SCR 167. [Income-tax Act, 1922, s. (12B)(i), Third Proviso]...
Capite, tenure in
Capite, tenure in, lands held by tenants immediately from the king. It was the most honourable tenure, and was of two kinds, either ul de honore, where the land was held of the king, as proprietor of some honour, castle, or manor, or ut de corona, where it was held in right of the Crown itself. When these tenants in capite granted portions of their lands to inferior persons, they were called mesne (middle) lords or barons, with regard to such inferior tenants, who were styled tenants paravail, the lowest tenants, because they were supposed to make 'avail' or profit of the lands. This tenure is abolished, so that tenures now created by the Crown are in common socage, 12 Car. 2, c. 24....
Capitation fee, Profiteering
Capitation fee, Profiteering', though private institution has right to fix its own fee structure there can be no profiteering and capitation fees cannot be charged. Islamic Academy of Education v. State of Karnataka, (2003) 6 SCC 697: AIR 2003 SC 3724. [Constitution of India Arts. 19(1)(g), 4(6), 26 and 30(1)]...
Capitation fee
Capitation fee. A fee for each person dealt with by the person who receives it; as where a schoolmaster, in addition to his salary, or instead of it, is paid one pound per annum for each boy in the school.'Capitation fee' means charging or collecting amount beyond what is permitted by law, Unni Krishnan J.P. v. State of Andhra Pradesh, AIR 1993 SC 2178 (2247): (1993) 1 SCC 645...
Capital value
Capital value, 'capital value' of a building to mean the value arrived at by multiplying the annual value of a building by sixteen, D.G. Gouse and Co. (Agents) Pvt. Ltd. v. State of Kerala, (1980) 2 SCC 410: AIR 1980 SC 271 (282): (1980) 1 SCR 804. (Kerala Building Tax Act (7 of 1975), Pre.)...
Capital 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)]...
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