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Held

the U.P. Zamindari Abolition and Land Reforms Act, 1950 as meaning possession by legal title, State of U.P. v. Smt. Sarjoo Devi, AIR 1977 SC 2196: (1977) 4 SCC 2: (1978) 1 SCR 181. According to Oxford Dictionary

Hindu undivided family

undivided family is neither a firm nor an association of persons. It is a separate entity by itself, ITO v. Ram Prasad, AIR 1974 SC 454 (457): (1973) 3 SCC 25. (Income-tax Act, 1922, s. 3)

Review

be corrected is one of law and is apparent on the face of the record, State of Maharashtra v. Smt. Sobha Vithal Kolte, AIR 2006 Bom 44. The word 'review' necessarily implies the power of the Board to

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Direction

which the appellate or revisional authority, as the case may be, is 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

For any year

the words 'for any year' mean for any assessment year and not for any accounting year, First Additional ITO v. H.N.S. Iyengar, AIR 1962 SC 478 (480): 1962 Supp (1) SCR I. [Income-tax Act, (11 of 1922), s.

Right to work

fall within definition of human rights as set out under section 2(d) of the Act, State of Maharashtra v. Smt. Sobha Vitha Kolee, AIR 2006 Bom 44.

Dearle v. Hall

Dearle v. Hall. The rule which takes its name from this case, reported 1823, 3 Russ. 1, originated with the

Rule 10b-5

Rule 10b-5 [10b-5 from the section of the Securities Exchange Act of 1934 pursuant to which the rule was formulated] : a rule adopted by the Securities and Exchange Commission in furtherance of the Securities Exchange...

v.

v. versus

Q.V.

Q.V. (quod vide), used to refer a reader to the word, chapter, etc., the name of which it immediately follows.

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