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Includes

and import but also those thing which the interpretation clause declares that they shall include, Scientific Engg. House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143. The word 'includes' has different meanings in different contexts.

Inconsistent

the other were to prevail at all - then, only then, are they inconsistent, Basti Sugar Mills Co. Ltd. v. State of U.P., AIR 1979 SC 262 (269): (1979) 2 SCC 88: (1979) 1 SCR 590. [U.P. Industrial

Workmen

by him will not convert his employment as a clerk into one in supervisory capacity, Ananda Bazar Patrika (P) Ltd. v. The Workmen, (1970) 3 SCC 248. Those earning their livelihood by manual labour. Workmen's Dwellings.-See HOUSING OF THE

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Acting in concert

acquiring shares or voting rights in a company must serve the common objective, Technip SA v. SMS Holding (P) Ltd., (2005) 5 SCC 465. [SEBI (Substantial Acquisition of Shares and Takeovers) Regn., 1997]

Sales in the course of import

of goods' occurring in s. 3(a) and s. 5(2) must have the same meaning, K.G. Lhosla & Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes, AIR 1966 SC 1216: (1966) 3 SCR 352.

Successor-in-interest

reached by treating any one of them as of overriding or conclusive significance, Central Inland Water Transport Corporation Ltd. v. Their Workmen, AIR 1975 SC 1639: (1975) 4 SCC 348: (1975) Supp SCR 443. One who follows another in … taken into account in determining this question was explained by Gajendragadkar, J. in the following words: Did the purchaser purchase the whole of the business? Was the business purchased a going concern at the time of the

Tribunal

1957, empowers the govern-ment to Transfer a reference from one tribunal to another, Bengal Chemical and Pharmaceutical Works Ltd. v. Their Employees, AIR 1959 SC 663: 1959 Supp (2) SCR 136. A 'tribunal' literally means a seat of justice. … Tribunal, includes, within its ambit, all adjudicating bodies, provided they are constituted by the State and are invested with judicial, as distinguished from purely administrative or executive

Rate

388. The expression 'rate' is generally used in the same sense as the expression 'cess', Sarojini Tea Company (P) Ltd. v. Collector, AIR 1992 SC 1264 (1271). Rate, includes 'any fare, charge or other payment for the carriage of

Discrimination

creating economic barrier and involves an element of an unfavourable bias. It implies an unfair classification, Video Electronics P. Ltd. v. State of Punjab, AIR 1990 SC 820 (832): (1990) 3 SCC 87. [Constitution of India, Art. 304(a)] The

Bonus

represents the cash incentive given conditionally on certain standards of attendance and efficiency being attained', Sree Meenakshi Mills Ltd. v. Their Workmen, AIR 1958 SC 153. Bonus in the industrial sense as understood in our country does come out … Bonus, premium or advantage; an occasional extra dividend; a gratuity. As to the respective rights of tenant for life and

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