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His own occupation

His own occupation, the expression 'his own occu-pation' as occurring in sub-clause (i) of clause (a) of sub-section (3) is not to be assigned a narrow meaning. It has to be read liberally and given a...

Under his own hand

Under his own hand, the expression 'under his own hand' as used in sub-rule (3) (b) of Rule 15 does not mean in his own handwriting. What is inter alia required to be certified by the...

Deponent's own knowledge

Deponent's own knowledge, the expression is wide enough to comprehend the knowledge of the assessee derived from a perusal of the relevant documents. Dwarkanath Hindu Undivided Family v. I.T.O., AIR 1966 SC 81: (1965) 3 SCR...

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To be at his own disposal

To be at his own disposal, means when a testator bequeaths certain property for charitable purpose and directs that the profits thereof may be retained by the executor for such objects and such purpose as he...

On one's own account

On one's own account, means 'for one's own sake; on one's responsibility, American Express Bank Ltd. v. Calcutta Steel Co., (1993) 2 SCC 199 (209).

closely held

owned by a relatively few shareholders of business organizations as a closely held corporation

merchant marine

The ships owned by nationals of a particular country that are engaged in civilian commerce also the personnel operating those vessels

Self approving

Approving ones own action or character by ones own judgment

Self seeking

Seeking ones own interest or happiness selfish

Self affairs

Ones own affairs ones private business

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