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Arising out of accident

Arising out of accident, indicates that for the purpose of awarding compensation, the casual relationship between the use of the motor vehicle and the accident resulting in death or permanent disablement is not required to be direct and proximate and it can be less immediate. This would imply the accident should be connected with the use of the motor vehicle but the said connection need not be direct and immediate, Rita Devi v. New India Assurance Company Ltd., (2000) 5 SCC 113....


Out-of-pocket rule

Out-of-pocket rule, means the principle that a defrauded buyer may recover from the seller as damages the difference between the amount paid for the property and the actual value received, Black's Law Dictionary, 7th Edn., p. 1128....


Holding out

Holding out. On the principle of estoppels any representation by words or conduct or knowingly suffered to be made by others that a person is a partner in a firm on the faith of which representation credit has been given to the firm, makes the person so representing himself liable as a partner to that creditor, to the extent of the loss which the creditor has thereby suffered [see Christopher, Ex parte Harris, (1816) 1 Madd 583]. See Partnership Act, 1890, s. 3, and PARTNERSHIP....


Income arising out of business of export

Income arising out of business of export, bring within its sweep not only export of any goods or merchandise manufactured or possessed by assessee but also of trading goods, P.R. Prabhakar v. Commissioner of Income Tax, 2006 (6) SCC 86: 2006 (7) SCALE 191: 2006 (6) Supreme 99: 2006 (6) SLT 72: 2006 (9) SCJD 298: 2006 (284) ITR 548. (Income Tax Act, 1961, s. 80HHC)...


Last in, first out

Last in, first out, means an accounting method that assumes that the most recent purchases are sold or used first. Matching current costs against current revenues, Black's Law Dictionary, 7th Edn., p. 887....


Out put tax

Out put tax, in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax u/s. 10, s. 11, s. 12, s. 13, sub-s. (3) of s. 14, or sub-s. (3) of s. 24, or sub-s. (3) of s. 30 in respect of any sale, or purchase, of goods made by him in West Bengal. [The West Bengal Value Added Tax Act, 2003, s. 2(26)]...


out of school

not attending school and therefore free to work as opportunities for out of school youth...


Striking-out defence

Striking-out defence. this may now be done as a punishment for default in making discovery or allowing inspection after an order to do so. See R.S.C. 1883, Ord. XXXI., r. 21....


Throw out

Throw out, to reject a Bill in Parliament; to ignore a bill of indictment; to dismiss a claim or suit....


Out of the way

See under Out adv...



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