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Joint Commissioner

Matched in: Term Joint Commissioner

Hindu joint family and coparcenary

Matched in: Term Hindu joint family and coparcenary

Election Commissioners

Election Commissioners, are commissioners appointed by the Crown on the joint address of both Houses of Parliament to inquire into the report made by judges on the trial of … Election Commissioners, are commissioners appointed by the Crown on the joint address of both Houses of Parliament to inquire into

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Assessing Officer

Income-tax Act which apply for the purposes of wealth-tax under s. 8 of this Act and also the Joint Commissioner who is directed under clause (b) of sub-s. (4) of the said s. 120 to exercise or perform

Assossory

Commissioner of Central Excise, Delhi v. Allied Air Conditioning Corpn. (Regd), (2006) 7 SCC 735; Mehra Bros v. Joint Commercial Officer, (1991) 1 SCC 514; Star Paper Mills Ltd. v. Commissioner of Central Excise, (1989) 4 SCC

Religious institutions

Religious institutions, means a math, temple or specific endowment. Hindu Religious and Charitable Endowments Act, 1959, s. 6(18), Joint Commissioner, Hindu Religious and Charitable Endowments Administration Dept. v. Jayaram, AIR 2006 SC 104.

Hindu joint family

Matched in: Term Hindu joint family

Hindu undivided family

The expression 'Hindu undivided family' in the Income-tax Act is used in the sense in which a Hindu joint family is understood under the various schools of Hindu law (see Attorney-General of Ceylon v. Ar. Arunachalam Chettiar … marriages and divorces. Such a partnership is likely to have a precarious existence, Messrs Agarwal and Co. v. Commissioner of Income-tax, AIR 1970 SC 1343: (1971) 1 SCR 237: (1970) 2 SCC 48. The expression 'Hindu undivided

Firm

and the name under which their business is carried on is called the 'firm name', Dulichand Laxminarayan v. Commissioner of Income Tax, AIR 1956 SC 354: 1956 SCR 154. (ii) 'Firm' is defined in s. 2(9) of … it can be assumed that all the partners were incurring that liability and so the partners remain liable jointly and severally for all the acts of the firm. This principle cannot be stretched and extended to such

Transfer of property

be a reduction of the exclusive interest in the totality of rights of the original owner into a joint or shared interest with other persons. An exclusive interest in property is a larger interest than a share … reduced to a shared interest it would seem that there is a transfer of interest, Sunil Siddharthbhai v. Commissioner of Income Tax, AIR 1986 SC 368: 1985 Supp (3) SCR 102.

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