Direct Tax - Law Dictionary Search Results
Foreign enterprise
Foreign enterprise, a 'foreign enterprise' is an enterprise situate in a foreign country having been created or registered in accordance with the law of such country, Petron Engineering Construction P. Ltd. v. Central Board of Direct Taxes, AIR 1989 SC 501: (1989) Supp 2 SCC 7: (1988) Supp 3 SCR 1058. [Income Tax Act, 1961, s. 80-O]...
Rate
Rate, A contribution levied by some public body for a public purpose, as a poor rate, a highway rate, a sewers rate, upon, as a general rule, the occupiers of property within a parish or other area.Proportional or relative value; the proportion of which quantity or value is adjusted, Black's Law Dictionary, 7th Edn., p. 1268.The term 'rate' is also used to mean a charge by a water, gas, railway, or other public undertaking for services rendered e.g., (English) Railways Act, 1921, s. 20; Metropolitan Water Board Charges Act, 1921 (11 & 12 Geo. 5, c. xciv.).The poor rate was levied under the (English) Poor Relief Act, 1601 (43 Eliz. s. 2), on the occupiers in each parish of 'lands, houses, tithes, coal mines, or saleable underwoods,' and the (English) Rating Act, 1874, extended the liability to rates to: (1) land used for a plantation or a wood, or for the growth of saleable underwood, and not subject to any right of common; (2) rights of fowling, shooting, taking, or killing game, or ra...
Warrant of Attorney
Warrant of Attorney, a written authority addressed to one or more solicitors to appear for the party executing it, and receive a statement of claim for him in an action at the suit of a person therein mentioned, and thereupon to confess the same, or to suffer judgment to pass by default and to permit judgment to be entered up against him. The practice of giving warrants of attorney is seldon resorted to. A warrant of attorney may be executed as a security for the performance of any agreement between the parties; but it does not extinguish an original debt, or affect the right to sue upon it, unless judgment has been signed, for until this is done it is merely a collateral security. It is usual to make the warrant subject to be defeated on the performance of certain conditions, and when this is the case, they are set forth in an agreement hence called the defeasance.The Debtors Act, 1869, contains various provisions in regard to warrants of attorney, e.g., they must be executed in the p...
Tax and taxation
Tax and taxation, the word 'tax' in its widest sense includes all money raised by taxation. It therefore includes taxes levied by the Central and the State legislatures, and also those known as 'rates', or other charges, levied by local authorities under statutory powers. 'Taxation' has been defined in clause (28) of Article 366 of the Constitution to include 'the imposition of any tax or impost, whether general or local or special', and it has been directed that 'tax' shall be 'construed accordingly', D.G. Gouse and Co. v. State of Kerala, AIR 1980 SC 271 (275): (1980) 2 SCC 410: (1980) 1 SCR 804....
Protestando
Protestando, a word made use of to avoid double pleading in actions; it prevented the party that made it from being concluded, by the plea he was about to make, that issue could not be joined upon it; and it was also a form of pleading, where one would not directly affirm or deny anything alleged by another or himself. It was formally abolished by Rule of Court in 1834, whereby it was rendered unnecessary, Chit. Pl. 646.As to protestation in equity pleadings, consult Story's Eq. Pl.; Daniell's Chancery Practice....
Boomerang
A very singular missile weapon used by the natives of Australia and in some parts of India It is usually a curved stick of hard wood from twenty to thirty inches in length from two to three inches wide and half or three quarters of an inch thick When thrown from the hand with a quick rotary motion it describes very remarkable curves according to the shape of the instrument and the manner of throwing it often moving nearly horizontally a long distance then curving upward to a considerable height and finally taking a retrograde direction so as to fall near the place from which it was thrown or even far in the rear of it...
Technical assistance
Technical assistance, may involve sending experts into the field to teach skills and to help solve pro-blems in their areas of specialization, such as irrigation, agriculture, fisheries, education, public health forestry, (New Encyclopaedia Britannica), Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 SCC 552...
principal, interest, taxes, and insurance (piti)
principal, interest, taxes, and insurance (piti) the four elements of a monthly mortgage payment; payments of principal and interest go directly towards repaying the loan while the portion that covers taxes and insurance (homeowner's and mortgage, if applicable) goes into an escrow account to cover the fees when they are due. Source: U.S. Department of Housing and Urban Development ...
Cremation
Cremation, the disposal of a dead body by burning instead of by burial. This is not illegal, unless it be done so as to cause a nuisance, or with the intention of preventing a coroner's inquest, Rg. V. Price, (1884) 12 QBD 247. But it is the duty of executors to bury the body of their testator, although the will may direct some other person to cause it to be burnt, Williams v. Williams, (1882) 20 Ch D 659. If burial in consecrated ground and cremation are both desired, cremation should precede and not follow burial, and the Burial Service maybe read in connection with the burial of the ashes; see Re Dixon, 1892 p. 394, where an applicationto exhume, after 18 years' burial, for the purpose of cremation, was refused. The (English) Cremation Act, 1902 (3 Edw. 7, c. 8), empowers burial authorities (see BURIAL) to establish crematoria on plans approved by the Minister of Health and certified to be in accordance therewith by the Secretary of State, but no crematorium may be nearer than 200 y...
Expressly
Expressly, the word 'expressly' which is employed in s. 193 denoting those exceptions is indicative of the legislative mandate that a Court of Session can depart from the interdict contained in the section only if it is provided differently in clear and unambiguous terms. In other words, unless it is positively and specifically provided differently no Court of Session can take cognizance of any offence directly, without the case being committed to it by a Magistrate, Moly v. State of Karnataka, (2004) 4 SCC 584 (588): AIR 2004 SC 1890; see also (2004) 1 SCC 215 (Criminal Procedure Code, 1973, s. 193)....
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