Commissioner V New - Law Dictionary Search Results
Consideration
equivalent or return given or suffered by one for the act or promise of another, Regional Provident Fund Commissioner v. Shiv Kumar Joshi, (2000) 1 SCC 98. A valuable consideration in the sense of the law may consist … or some forebearance, detriment, loss, or responsibility, given, suffered, or undertaken by the other, Fleming v. Bank of New Zealand, (1900) AC 577 (586). Means everything receive in return for the supply of services or the provision
Property
be extended to those well recognised types of interest which have the insignia or characteristics of proprietary right, Commissioner v. Lakshmindra Thirtha Swamiar of Shirur Mutt, AIR 1954 SC 282: (1954) SCR 1005. (iv) The word 'property' in … any movable property, money or valuable security. [Police Act, 1861 (5 of 1961), s. 1] Proprietor of a new or original design,-- (i) where the author of the design, for good consideration, executes the work for some
Rent
by the landlord in favour of the tenant, Banarsides v. Ram Krishna, AIR 1995 MP 147; H.S. Rikhy v. New Delhi Municipality, AIR 1962 SC 554. Rent, includes all that is payable as consideration for the tenancy. The … may by s. 45 of the 1881 Act be redeemed on requisition of the owner to the Copyhold Commissioners (now the Ministry of Agriculture), who certify the amount of money to be paid for the redemption, and
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Charity Commissioners
to authorize sales, exchanges, leases and mortgages of charity property; to frame new schemes where the original terms of the trust can no longer be … Charity Commissioners. The Charity Commissio-ners for England and Wales are a body appointed under the provisions of the Charitable Trusts … Acts, 1853 to 1925, and their powers and duties are to be found in these Acts. They exercise very extensive powers of management and control over charities, including power to authorize sales, exchanges, leases and mortgages of
Debt owed
can be defined as a liability to pay in praesenti or in futuro an ascertainable sum of money, Commissioner of Wealth Tax v. Her Highness Vijyaba Dowger Maharani Saheb of Bhavnagar Palace, (1979) 2 SCC 213: AIR … the Indian Income-tax Act, 1922 or the Income-tax Act, 1961, as the case may be, and not a new liability created by the Finance Act, and, therefore, it constituted a 'debt owed' by the assessee on the
Payable
pay at a future time as well as an obligation to pay at once, MRF Ltd. v. Assistant Commissioner, (1995) 1 Ker LT 809. Means deliverable in performance of an obligation, i.e. actual payment was demandable by … Payable, 'payable' generally means that which should be paid, New Delhi Municipal Committee v. Kalu Ram, AIR 1976 SC 1637 (1639): (1976) 3 SCC 407: (1976) Supp SCR
Entertainment
but not entertainment. Unless the definition of 'entertainment' includes hospitality, the ordinary meaning of 'entertainment' cannot include hospitality, CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485: AIR 1995 SC 1829. A cinematograph show is … thus: Entertainment amusement, diversion, distraction, recreation, fun, play, good time, pastime, novelty; pleasure, enjoyment, satisfaction. In Webster's Third New International Dictionary the word 'entertainment' has been defined at p. 757 thus: Entertainment -- the act of diverting
Sewer
consent of a certain proportion of the owners and occupiers, to make new ones, and to cleanse such rivers, and the streams communicating therewith, and … Sewer, a trench or channel through which water or sewage flows. The Court of Commissioners of Sewers is a temporary tribunal, erected by commission under the Great Seal, which used to be granted … commission shall name. They are a Court of record, and may proceed b jury, or upon their own view, and may make orders for the removal of annoyances, or the conservation of the sewers within their commission
Production
the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture, Commissioner of Income Tax v. NV Budharaga & Company, 1993 (70) Taxman 312: AIR 1993 SC 2529: 1993 Tax … The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process which may or may not amount to manufacture. It also takes in all the
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)
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