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Taking out to a place outside India

Taking out to a place outside India, the expression 'taking out to a place outside India' would also mean a place in high seas. It is beyond the territorial waters in India. High seas would also mean a place outside India, if it is beyond the territorial waters of India. Therefore, if the goods were taken out to the high seas outside territorial waters of India, they will come within the ambit of expression 'taking out to a place outside India', Collector of Customs v. Sun Industries, 1988 Supp SCC 342(346). [Customs and Central Excise Duties Drawback Rule, 1971, s. 2(c)]...


Repatriation outside India

Repatriation outside India, means the buying or drawing of foreign exchange from an authorised dealer in India and remitting it outside India through normal banking channels or crediting it to an account denominated in foreign currency or to an account in Indian currency maintained with an authorised dealer from which it can be converted in Foreign currency. [Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations, 2000, Reg. 2 (d)]...


outside director

outside director : a corporate director who is neither an employee nor an officer ...


outside group

Of or pertaining to marriage outside a class or tribe in cultures where that is required by custom or law...


Direct investment outside India

Direct investment outside India, means investment by way of contribution to the capital or sub-scription to the Memorandum of Association of a foreign entity, but does not include portfolio investment or investment through stock exchange or by private placement in that entity. [The Foreign Exchange Management (Transfer or Issue of Any Foreign Security) Regulations, 2000, s. 2 (e)]...


Import

Import, in relation to any technology, means the bringing into India of, such technology from a place outside India. [Research and Development Cess Act, 1986, s. 2 (d)]Means bringing into any place within the territories to which this Act extends from a place outside those territories. [Insecticides Act, 1968 (46 of 1968), s. 3 (d)]Means bringing into India. [Aircraft Act, 1934 (22 of 1934), s. 2 (3)]Means to bring into India from a place outside India by land, sea or air. [Explosives Act, 1884 (4 of 1884), s. 4 (f)]With its grammatical variations and cognate expressions, means bringing into India from a place outside India. [Customs Act, 1962 (52 of 1962), s. 2 (23)]Means bringing into India from out of India, Gramophone Company of India Ltd. v. Birendra Bahadur Pandey, AIR 1984 SC 667: (1984) 2 SCR 664: (1984) 2 SCC 534. (Copyright Act, 1957, ss. 51, 53)In a sense, import may be said to be complete for certain purposes say, sales tax purposes on their clearance after assessment of du...


Export

Export, includes the taking or sending out of goods by land, sea or air, on consignment or by way of sale, lease, hire-purchase, or under any other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media. [The Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (iv)]Means--(i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise; or(ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or(iii) supplying goods, or providing services, from one unit to another unit or Developer, in the same or different Special Economic Zones, Special Economic Zones Act, 2005, sec. 2(m).With the grammatical variations and cognate expression, means taking out of India of a place outside India, Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regula...


Person resident in India

Person resident in India, 'person resident in India' is defined in clause (p) of s. 2 to mean: (i) a citizen of India, who has, at any time after the 25th day of March, 1947, been staying in India, but does not include a citizen of India who has gone out of, or stays outside, India, in either case - (a) for or on taking up employment outside India, or (b) for carrying on outside India a business or vocation outside India, or (c) for any other purpose, in such circumstances as would indicate his attention to stay outside India for an uncertain period; (ii) a citizen of India, who having ceased by virtue of paragraph (a) or paragraph (b) or paragraph (c) of sub-clause (i) to be resident in India, returns to or stays in India, in either case - (a) for or on taking up employment in India, or (b) for carrying on in India a business or vocation in India, or (c) for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period, Needle Indust...


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...


returning resident

returning resident Any Lawful Permanent Resident who has been outside the United States and is returning to the U.S. Also defined as a "special immigrant." If outside of the U.S. for more than 180 days, must apply for readmission to the U.S. If outside of the U.S. for more than one year and is returning to his or her permanent residence in the United States, usually must have a re-entry documentation from USCIS or an immigrant visa from the Department of State. Source: U.S. Citizenship and Immigration Services ...


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