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Company in which the public are substantially interested

public is beneficially interested in 25 per cent. of the voting power, Shree Changdeo Sugar Mills Ltd. v. Commissioner of Income Tax, AIR 1961 SC 1154: (1961) 2 SCR 990. A company would be deemed to be

Involve

the profit motive of an activity expressly in the deed of trust, Sole Trustee Loka Sikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10 (24): (1976) 1 SCC 254. The word 'involve' according to the

Charities, or Public Trusts

setting up a hospital for the relief of poor people; for the building of a sessions-house for a city or county; for the making of a new, or for the repairing of an old, pulpit in a

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Compensation

equal value for his loss or be made whole in respect of his injury, Sandvik Asia Ltd. v. Commissioner of Income Tax, AIR 2006 SC 1223.

Advertisement

and was usually applied to the display of material which promoted a product or service, Butter v. Derby Cities Council, (2006) 1 WLR 1346 (DB): (2005) EWHC 2835 (Admin). Advertisement includes every form of advertisement or notice,

Finding

it can be said of it that it was necessary for the disposal of the appeal or proceeding, Commissioner of Income Tax v. S. Raghubir Singh Trust Through Chairman Major Harjender Singh, AIR 1980 SC 98: (1980)

Financial non-viability

by men of business, trade or commerce and by persons or institutions interested in or dealing with companies, Commissioner of Income Tax v. Mahindra and Mahindra Ltd,. AIR 1984 SC 1182: (1983) 4 SCC 392: (1983) 3

Surcharge

2 SCC 431. Surcharge, is to charge in addition or to subject to an additional or extra charge, Commissioner of Income Tax v. K. Srinivasan, AIR 1972 SC 491.

Transferable

effect arising out of or inherent in the character and nature of shares themselves, Krishna Agency Ltd. v. Commissioner of Income Tax, AIR 1972 SC 156: (1971) 3 SCC 377: (1972) 1 SCWR 418; East India Corporation

Trade Union

trade unions'. The definition itself sets out the primary purpose for which a trade union can be formed, Commissioner of Income Tax v. Indian Sugar Mills Association, AIR 1975 SC 506: (1975) 3 SCC 479: (1975) 2

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