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Regulation

the context in which it is used having regard to the purpose and object of the legislation, K. Ramanathan v. State of Tamil Nadu, AIR 1985 SC 660 (669): (1985) 2 SCC 116: (1985) 2 SCR 1028. The

Regulate

not include 'prohibition', Asoke Chowdhury v. State of West Bengal, AIR 2007 Cal 176. Regulate, includes prohibition, K. Ramanathan v. State of Tamil Nadu, AIR 1985 SC 660. Regulate, is derived from the latin word 'rego and regula'.

Such doubly taxed income

under the Act and not the same income under an identical head of income under the Act, K.V.A.L.M. Ramanathan Chettiar v. CIT, AIR 1973 SC 2172 (2181): (1973) 3 SCC 351: (1973) 2SCR 650.

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Casual

is foreseen and anticipated cannot be regarded as casual even if it is not likely to recur again, Ramanathan Chettiar v. C.I.T., AIR 1967 SC 657 (661): (1967) 1 SCR 965. [Income-tax Act, 1922, s. 4(3)(vii)]

Same

It may also mean not different. It frequently means of the kind or species or corresponding to, KVAM Ramanathan Chettiar v. Commissioner of Income Tax, (1973) 88 ITR 167 (SC).

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