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Preliminary point

94: 1946 ILR Kar 380: 227 IC 633. Means a point, the decision of which is sufficient to dispose off the whole suit without the necessity of deciding other points involved in the case. It may be … sufficient to dispose off the whole suit without the necessity of deciding other points involved in the case. It may be one of facts of law. It would include a point which relates to cause of action

Income

Matched in: Term Income

Consideration

Nell Gwynn House Trustees v. Customs Comrs. [H.L. (E)], (1999) 1 WLR 181. If the consideration for a disposal is money, the money is the amount of the consideration. If it is anything other than money, then … (9 of 1872), s. 2(d)] Consideration does not mean incidental or collateral examination of any matter by the Income-tax Officer in the process of assessment. There must be something in the assessment order to show that the

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Lien

a matter of title or special property, to reclaim the property, by action, if he have been unlawfully dispossessed of it. A lien does not import a right of sale. Sometimes a Court of Equity has decreed … which is in his possession belonging to another, until certain demands of the person in possession are satisfied. It is neither a jus in re, nor a jus ad rem--i.e., it is not a right of property

Domicile

his domicile in some particular place. It is a clearly established rule that the validity of a will, disposing of personal estate, as regards form, is regulated by the law of the country in which the deceased … (animus revertendi). Two things, then, must concur to constitute domicile: first, residence; and secondly, the intention of making it the home of the party. There must be the fact and intent; for, as Pothier has truly observed,

Abstract of title

greater legal estate than he possesses, or over which he has a common law or statutory power of disposal, and in equity every purchaser taking property with notice (qu. vide) of any estate, trust, incumbrance, or interest … Law Dictionary, 7th Edn., an epitome of the evidence of title to property or power to deal with it. Every purchaser of land or real estate has an implied right to have an abstract of title delivered

Owner (Estate Owner)

trustees for sale, and personal representatives and mortgagees in exercise of their paramount powers. The legal title so disposed of is subject to all such equities, liabilities and charges and obligations (if any) attaching to the estate … obligations (if any) attaching to the estate as may be binding on the transferee and the estate after it has been disposed of under the provisions of the Acts.

Finding

the meaning of this provision unless 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

Judgment decree or final order

is decided with regard to all matters in issue, and (2) an order is final if it finally disposes of the rights of the parties and if it does not, it is not final even though it … in order that a decision should fall within the definition of the word 'judgment' or 'final order' (1) it must finally decide the rights of the parties and the word 'judgment' means a final judgment and not

Direction

Bhagwandas, AIR 1965 SC 342: (1964) 6 SCR 411. It must be an express direction necessary for the disposal of the case before the authority or court. It must also be a direction which the authority or … empowered to give under the section, ITO v. Murlidhar Bhagwandas, AIR 1965 SC 342: (1964) 6 SCR 411. It must be an express direction necessary for the disposal of the case before the authority or court. It

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