Entertaining - Law Dictionary

Entertaining such application

Entertaining such application, on any of these grounds would necessarily mean the consideration of the application on the merits of the grounds on which it is based, Martin & Harris Ltd. v. VIth Additional Distt. Judge, (1998) 1 SCC 732....

Entertainment expenditure

Entertainment expenditure, the expression 'enter-tainment expenditure' is of wide import. However, in the context of disallowance of 'entertainment expenditure' as a business expenditure by virtue of sub-s. (2A) of s. 37, the word 'entertainment' must be construed strictly and not expansively. Ordinarily, 'entertainment' connotes something which may be beneficial for the mental or physical well being but is not essential or indispensable for human existence. A bare necessity, like ordinary meal, is essential or indispensable and, therefore, is not 'entertainment' the expenditure incurred in extending customary hospitality by offering ordinary meals as a bare necessity, is not 'entertainment expenditure', C.I.T. v. Patel Bros., (1995) 4 SCC 485: AIR 1995 SC 1829 (1833). [Income-tax Act, (43 of 1961), s. 37(2A)]...

Entertainment tax

Entertainment tax, a tax levied on payments for ad-mission to entertainments, first imposed by s. 1(1) of the (English) Finance (New Duties) Act, 1916. 'Entertainment' is defined by s. 1(6). See also Finance (No. 2) Act, 1931 (21 & 22 Geo. 5, c. 49), s. 5, Sched. II., and A.-G. v. Arts Theatre of London, Ltd., (1933) 1 KB 439 (part of subscriptions chargeable, apportioned); A.-G. v. Southport Corpn., (1934) 1 KB 226 (admission of non-bathers to swimming pool)....

Entertain

Entertain, means 'file or received by the High Court' and it has no reference to the actual hearing of the application for leave to appeal; otherwise the result would be that in many cases applications for leave to appeal would be barred because the applications have not been put up for hearing before the High Court within 60 days of the order of acquittal, Lala Ram v. Hari Ram, (1969) 3 SCC 173: AIR 1970 SC 1093: (1970) 2 SCR 898.The expression 'entertain' in proviso to cl. (b) of Or. 21, r. 90,Civil Procedure Code,1908 means 'adjudicate upon' or 'proceed to consider on merits' and not 'initiation of proceeding', Hindusthan Commercial Bank Ltd. v. Punnu Sahu (1971) 3 SCC 124: AIR 1970 SC 1384. [Civil Procedure Code, 1908 (As amended by Allahabad High Court) O. 21, R. 90]Means shall not admit to consideration, Nanu Vasudevan v. Kalikarthiayaniamma, AIR 1991 Ker 233.Meaning 'institute' , Martin & Harris Ltd. v. VIth Additional Distt. Judge, (1998) 1 SCC 732.Means 'to adjudicate upon' or...

Place of public entertainment

Place of public entertainment, includes any place to which the public are admitted and in which an entertainment is provided or held. [Protection of Civil Rights Act, 1955 (22 of 1955), s. 2 (c)]Means a lodging house, boarding and lodging house or residential hostel and includes any eating house or other place in which any kind of liquor or intoxicating drug is supplied (such as taven or a shop where beer, spirit, arracact, toddy, ganja, bhang or opium is supplied) to the public for consumption in or near such place. [Delhi Police Act, 1978 (34 of 1978), s. 2(l2)]...

entertainment expenses

entertainment expenses Employment expenses that have an element of entertainment that is directly related to conducting business. ...

Entertainer

One who entertains a host...

entertained

p p of entertain...

Entertainments amusements

Entertainments amusements, the words 'enter-tainments' and 'amusements' are wide enough to include theatres, dramatic performances, cinemas, sports and the like, Y.V. Srinivasamurthy v. State of Mysore, AIR 1959 SC 894. [Karnataka Cinemato-graph Shows Tax Act, 1951 (16 of 1951), s. 3]...

Entertained

Entertained, when the proviso speaks of the enter-tainment of the appeal, it means that the appeal such as was filed will not be admitted to consideration unless there is satisfactory proof available of the making of the deposit of admitted tax, Lakshmiratan Engineering Works Ltd. v. Asst. Commissioner (Judicial), AIR 1968 SC 488 (493). [Uttar Pradesh Tax Act, 1948 (15 of 1948), s. 9, Proviso]...

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