Deemed To Be - Law Dictionary Search Results
Home Dictionary Name: deemed to beDeemed
Deemed, the meaning to be attached to the word 'deemed' must depend upon the context in which it is used. In Lalji Haridas's case (1964(6) SCR 700) the Supreme Court went elaborately into the question as to the extent of this deeming provision which would have been wholly redudant if the word 'deemed' in s. 171A(4) was used in any sense other than to give an artificial construction, Hira H. Advani v. State of Maharashtra, (1969) 2 SCC 662: AIR 1971 SC 44: (1970) 1 SCR 821.The use of the word 'deemed' in r. 3(3)(b) of the Regulation of Seniority Rules indicates that the Govt. has the power to make a retrospective declaration because it is only after promotion that there is any occasion to consider whether the period of officiation prior to promotion will be counted for purposes of seniority, R.P. Khanna v. S.A.F. Abbas, (1972) 1 SCC 784: AIR 1972 SC 2350: (1972) 3 SCR 548.The use of the word 'deemed' does not invariably and necessarily implies an introduction of a legal fiction but it h...
Deemed to be
Deemed to be, a person is 'deemed to be' something the only meaning possible is that whereas he is not in reality that something, the Act requires him to be treated as if he were.When a person deemed to be the only meaning possible is that whereas he is not in reality that something the Act of the legislature requires him to be treated as if obviously for the purpose of the said Act an not otherwise, State of Maharashtra v. Laljif Rajshi Shah, (2000) 2 SCC 699....
Deemed to received
Deemed to received, the expression 'deemed to be received' in, s. 4(a)(1) of the Income-tax Act, 1922 only means deemed by the provisions of the Act to be received, Keshao Mills Ltd. v. C.I.T., AIR 1953 SC 167 (191): (1953) SCR 950. [Income-tax Act, 1922, s. 4(1)(a)]See also Indermani Jatia v. C.I.T., AIR 1959 SC 82....
As it deems fit
As it deems fit, the expression 'as it deems fit' has been used but in view of the fact that civil consequences would ensue by reason thereof, the same must be exercised fairly and bona fide. The discretion so exercised is subject to appeal as also judicial review, and, thus, must also answer the test of reasonableness, Clariant International Ltd. v. Securities and Exchange Board of India, (2004) 8 SCC 524 (539): AIR 2004 SC 4236....
Deemed day of service
Deemed day of service, differs according to whether it is transmitted on a 'business day before 4 pm.' in which case the deemed day of service is on that day, and in any other case, in which it is transmitted, Anderton v. Clwud CC (No. 2) (CA), 2002 1 WLR 3174....
Deemed dividend
Deemed dividend, it is only where a loan is advanced by a company to a registered shareholder out of its accumulated profits that it would be liable to be regarded as 'deemed dividend' under s. 2(6A)(e) of the Income-tax Act,1922 and a loan to a beneficial owner of the shares does not come within the mischief of this section, Rameshwal Lal Sanwarmal v. Commissioner of Income Tax, (1980) 2 SCC 371: AIR 1980 SC 372: (1980) 2 SCR 369....
Deemed export
Deemed export, the fact that supplies of raw material from DTA to units in FTZ could or could not claim import replenishment benefits for such supplies did not impact on the fact that such supplies from DTA to FTZ were 'Deemed exports', Larsen & Toubro Ltd. v. Union of India, (2005) 3 SCC 654....
Deemed tenant
Deemed tenant, the person claiming the status of a deemed tenant must be cultivating land lawfully, Dahya Lala v. Rasul Mahomed, AIR 1964 SC 1320 (1323): (1963) 3 SCR 1. [Bombay Tenancy and Agricultural Lands Act, 1948 (67 of 1948), ss. 4 and 2(18)]The first respondent continued to have the right as a tenant even after the redemption of the mortgage and extinguishment of the interest of the mortgagee-in-possession, Popila Bai v. Chandas T. Bhortakke, (2005) 2 SCC 509....
Deemed to have been executed
Deemed to have been executed, that a deed which had been sealed by a corporation aggregate in accordance with that section should be 'deemed to have been executed, Bolton Metropolitan Borough Council v. Torkington, (2004) 2 WLR 426 [Law of Property Act, 1925, s. 74(1)]...
Sale or purchase of goods shall be deemed....inter-State trade or commerce
Sale or purchase of goods shall be deemed....inter-State trade or commerce, According to s. 3 of the Act, a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce. A sale of goods can be held to have taken place in the course of inter-State trade, if it can be shown that the sale has occasioned the movement of goods from one State to another. A sale in the course of inter-State trade has three essentials: (i) there must be sale, (ii) the goods must actually be moved from one State to another and (iii) the sale the movement of the goods must be part of the same transaction. The word 'occasions' is used as a verb and means to cause or to be the immediate cause of, Kelvinator of India Ltd. v. State of Haryana, AIR 1973 SC 2526: (1973) 2 SCC 551: (1974) 1 SCR 463....
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