From V Ramanathan - Law Dictionary Search Results
Regulation
the context in which it is used having regard to the purpose and object of the legislation, K. Ramanathan v. State of Tamil Nadu, AIR 1985 SC 660 (669): (1985) 2 SCC 116: (1985) 2 SCR 1028. … not dehors the context, and thus regulation also includes a power to levy, Saurashtra Cement and Chemical Industries v. Union of India, AIR 2001 SC 8. [See Constitution of India, Sch. 7, List 1, Entry 54; Mines
Regulate
Regulate, does not include 'prohibition', Asoke Chowdhury v. State of West Bengal, AIR 2007 Cal 176. Regulate, includes prohibition, K. Ramanathan v. State of Tamil Nadu,
Such doubly taxed income
Act and not the same income under an identical head of income under the Act, K.V.A.L.M. Ramanathan Chettiar v. CIT, AIR 1973 SC 2172 (2181): (1973) 3 SCC 351: (1973) 2SCR 650.
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Casual
and anticipated cannot be regarded as casual even if it is not likely to recur again, Ramanathan Chettiar v. C.I.T., AIR 1967 SC 657 (661): (1967) 1 SCR 965. [Income-tax Act, 1922, s. 4(3)(vii)]
Same
also mean not different. It frequently means of the kind or species or corresponding to, KVAM Ramanathan Chettiar v. Commissioner of Income Tax, (1973) 88 ITR 167 (SC).
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