Is Included - Law Dictionary Search Results
Home Dictionary Name: is included Page: 2Not including a company to which the provisions.. apply
Not including a company to which the provisions.. apply, the Explanation requires that the shares held by a company should be considered as held by the public, only if s. 23A of the Income Tax Act, 1922 does not apply to it. The Concessions Order does not seek to negative this test; it only confers a benefit on a company, to which clause 14 applies. Shree Changdeo Sugar Mills Ltd. v. Commissioner of Income Tax, AIR 1961 SC 1154 (1156): (1961) 2 SCR 990. [Income-tax Act, 1922, s. 23 (1), third proviso and expl. (prior to amendment in 1955)]...
Goods
Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...
Person
Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516.According to company law it does not mean an unregistered firm, Firm Pannaji v. Devichand Kapurchand, 99 IC 640.Person, does not include court, Kharka Gigabhai Mavji v. Soni Jagjivan Kanji, (1979) 20 Guj LR 256.Person, implies only an individual and does not bear scrutiny when construed in the case of a company, a firm of partners or an association of persons, J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers, (1997) SCC (205) 1.Person, in an Act of Parliament passed after 1st January, 1890, includes 'any body of persons corporate or unincorporate' unless the contrary intention appears, Interpretation Act, 1889, s. 19. A corporation, such as a limited company, may be a 'respectable and responsible person' within the meaning of a covenant against assignment in a lease, Willmott v. London Road Car Co., (1910) 2 Ch 525. A c...
Building
Building, defined by Lord Esher in Moir v. Williams, (1892) 1 QB 270, as an inclosure of brick or stone covered by a roof, and said by Park, J., in R. v. Gregory, (1833) 5 B. & Ad. At p. 561, not to include a wall; but the definition depends on circumstances, and may include a reservoir, Moran v. Marsland, (1909) 1 KB 744. The London Building Act, 1930 (20 & 21 Geo. 5, c. clviii.), has no definition. The term 'new building' was defined in s. 23 of the (English) Public Health Acts Amendment Act,1907 (c. 53) (now repealed); and see also Southend-on-Sea Corporation v. Archer, (1901) 70 LJ KB 328; South Shields Corporation v. Wilson, (1901) 84 LT 267. An old railway carriage will be a 'new building' if the interior arrangements are altered, Hanrahan v. Leigh Urban Council, (1909) 2 KB 257. An advertisement hoarding is a building within a restrictive covenant, Nussey v. Provincial Bill Posting Co., (1909) 1 Ch 734; Stevens v. Willing & Co. Ltd., 1929 WN 53. See also Paddington Corporation v...
Property
Property, an actionable claim against the tenants is undoubtedly a species of property which is assignable, State of Bihar v. Kameshwar Singh, AIR 1952 SC 252.Comprises every form of tangible property, even intangible, including debts and chooses in action such as unpaid accumulation of wages, pension, cash grants, and constitutionally protected privy purse, See M.M. Pathak v. Union of India, AIR 1978 SC 802.Decree is to be treated as property, Associated Hotels of India v. Jodha Mal Kuthiala, AIR 1950 Punj 201.Every movable property is included in the ordinary connotation of the word 'property', Chunni Lal v. State, AIR 1968 Raj 70.In commercial law this may carry its ordinary meaning of the subject-matter of ownership. But elsewhere, as in the sale of goods it may be used as a synonym for ownership and lesser rights in goods, Dictionary of Commercial Law by A.H. Hudson, (1983, Edn.).In Entry 42, List III (Constitution of India) includes the power to legislate for acquisition of an un...
Salary or wages
Salary or wages, means all remuneration (other than remuneration in respect of over-time work) capable of being expressed in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to an employee in respect of his employment or of work done in such employment and includes dearness allowance (that is to say, all cash payments, by whatever name called, paid to an employee on account of a rise in the cost of living), but does not include--(i) any other allowance which the employee is for the time being entitled to;(ii) the value of any house accommodation or of supply of light, water, medical attendance or other amenity or of any service or of any concessional supply of foodgrains or other articles.(iii) any travelling concession;(iv) any bonus (including incentive, production and attendance bonus);(v) any contribution paid or payable by the employer to any pension fund or provident fund or for the benefit of the employee under any law for t...
Family
Family, in relation to a person, includes the ascend-ant and descendant of such person. [Bonded Labour System (Abolition) Act, 1976 (19 of 1976), s. 2(h)]. A group consisting of parents and their children; a group of person connected by blood by affinity, or by law, Black's Law Dictionary, 7th Edn., p. 620.In relation to an occupier, means the individual, the wife or husband, as the case may be, of such individual, and their children, brother or sister of such individual. [Child Labour (Prohibition and Regulation) Act, 1986 (61 of 1986), s. 2 (v)]In relation to an operator, means his wife and dependant children and includes his dependent parents. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (g)]Means:(i) In the case of a male-subscriber the wife or wives, parents, children, minor brothers, unmarried sisters, deceased son's widow and children and where no parent of the subscriber is alive, a paternal grandparent: Provided that if a subscriber proves that his wife has be...
Manufacture
Manufacture, implies a change but every change is not manufacture. But something more is necessary and there must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400.Manufacture, implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformation; a new and different article must emerge having a distinctive name, character or use, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791.Implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transfo...
Land
Land, in its restrained sense, means soil, but in its legal acceptation it is a generic term, comprehend-ing every species of ground, soil or earth, whatso-ever, as meadows, pastures, woods, moors, waters, marshes, furze and heath; it includes also houses, mills, castles, and other buildings; for with the conveyance of the land the structures upon it pass also. And besides an indefinite extent upwards, it extends downwards to the globe's centre, hence the maxim, Cujus est solum ejus est usque ad c'lum et ad inferos; or, more curtly expressed, Cujus est solum ejus est altum. See Co. Litt. 4 a.In an (English) Act of Parliament passed after 1850 'land' includes messuages, tenements and hereditaments, houses, and buildings of any tenure, Interpretation Act, 1889, s. 3. By the Law of Property Act,1925, s. 205(1)(ix.), 'land' for the purposes of the Act includes land of any tenure, and mines and minerals, whether or not held apart from the surface, buildings or parts of buildings (whether th...
Premises
Premises (pr'missa), in logic, propositions antecedently supposed or proved. In a deed the 'premises' are all the parts preceding the habendum. The word properly applies to what has been previously described or mentioned, and is used only in that sense in well-drawn instruments (Dav. Prec. in Conveyancing, vol. i.). It is, however, often used as meaning land or houses.For the statutory meaning, see particular statutes, e.g., (English) Public Health Act, 1875, s. 4, where 'premises' includes messuages, buildings, lands, easements, tenements and hereditaments of any tenure.Include any shop, stall, or place where any article of good is sold or manufactured or stored for sale. [Prevention of Food Adulteration Act, 1954 (37 of 1954), s. 2 (xi)]Means any land or any building or part of a building and includes-The garden, grounds and outhouses, if any, appertaining to such building or part of a building, andAny fittings affixed to such building or part of a building for the more beneficial en...
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