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Home Dictionary Name: relatedRelated person
Related person, on a proper interpretation of the definition of 'related person' in sub-s. (4)(c) of s. 4, the words 'a relative and a distributor of the assessee' do not refer to any distributor but they are limited only to a distributor who is a relative of the assessee within the meaning of the Companies Act, 1956. So read, the definition of 'related person' is not unduly wide and does not suffer from any constitutional infirmity on ground of violation of Articles 14 and 19. It is within the legislative competence of Parliament, Union of India v. Bombay Tyre International Ltd., AIR 1984 SC 420: (1984) 1 SCC 467: (1984) 1 SCR 347.The definition of 'related person' shows that when an assessee is so closely associated with another person, directly or indirectly, in the business, then it could be said that they are 'related persons'. The holding company and subsidiary company have got special significance. There must be mutuality of interest between the two persons, Flash Laboratories L...
Law relating to
Law relating to, contemplates that the relation must be real, reasonable and prominent and not far-fetched or problematical, Ram Shankar Tewari v. State, 1954 All WR (HC) 334: 1954 Cr LJ 1212: 1954 All 562.Law relating to, the effect of the amendment made in Art. 19(6) of the Constitution of India is to protect the law relating to the creation of monopoly and that means that it is only the provisions of the law which are integrally and essentially connected with the creation of the monopoly that are protected. The rest of the provisions which may be incidental do not fall under the latter part of Art. 19(6) and would inevitably have to satisfy the test of the first part of Art. 19(6), Virajlal Manilal and Co. v. State of Madhya Pradesh, AIR 1970 SC 129: (1969) 2 SCC 248: (1979) 1 SCR 400. [Constitution of India, Art. 19(6)]....
Law relating to State monopoly
Law relating to State monopoly, 'a law relating to' a State monopoly cannot in the context, include all the provisions contained in the said law whether they have direct relation with the creation of the monopoly or not. The said expression should be construed to mean the law relating to the monopoly in its absolutely essential features, Akadasi v. State of Orissa, 1963 Supp (2) SCR 691: AIR 1963 SC 1047 (1054). [Constitution of India, Article, 19(6)]...
Relating
Relating, the word 'relating' in Article 363, 'to bring into relation' or 'establish relation between'. In other words the provision of the Constitution in question must be linked with the merger Agree-ments or Covenants directly and immediately. It must have no independent existence. That is not the position under Article 366(22). It is an indepen-dent provision. It has nothing to do with the Agreements and Covenants, H.H. Maharajadhiraja Madhav Rao Jivaji Rao Scindia Bahadur of Gwalior v. Union of India, AIR 1971 SC 530 (631): (1971) 1 SCC 85: (1971) 3 SCR 9....
Relating to
Relating to, words 'relating to' words of com-prehensiveness which might both have a direct as well as an indirect significance, depending on the context. They are not words of restrictive context, State of Wakf Board v. Abdul Azeez Sahib, AIR 1968 Mad 79.The words 'relating to' are of wide import and can take in their sweep any suit in which the grievance is made that the defendant is threatening to illegally recover possession from the plaintiff-licensee. Suits for protecting such possession of immovable property against the alleged illegal attempts on the part of the dependant to forcibly recover such possession from the plaintiff, can clearly get covered by the wide sweep of the words 'relating to recovery of possession' as employed by s. 41(1), Manusukhlal Dhanraj Jain v. Eknath Vithal Ogale, AIR 1995 SC 1102 (1105): (1995) 2 SCC 665. [Presidency Small Cause Courts Act (15 of 1882), s. 41(1)]...
relate back
relate back re·lat·ed back re·lat·ing back : to apply or take effect retroactively esp. based on relation back [the amendment relates back to the date of the original pleading "Federal Rules of Civil Procedure Rule 15(c)"] ...
Relation
The act of relating or telling also that which is related recital account narration narrative as the relation of historical events...
In or in relation to
In or in relation to, the words 'in or in relation to' which occur in clause (b) are not repeated in clause (c). But these words occur in S. 476 both with reference to clause (b) and clause (c) of s. 195 (1). The interpretation of these words is not res integra. There was a conflict of judicial opinion in regard to the meaning and ambit of these words. Now, thus, the settled position is that the bar in s. 195(1)(b) of the Criminal Procedure Code, 1973 does not apply if there is no proceeding in any court at all when the offence mentioned in the aforesaid clause (1) has been committed. In other words, the s. contemplates only the proceedings pending or concluded and not in contemplation. The rationale behind these decisions is that if the two proceed-ings, one in which the offence is committed and the other, the final proceedings, in the same or a transferee court are, in substance, different stages of the same integrated judicial process, the offence can be said to have been committed ...
In relation to
In relation to, the phrase 'relation to' is, ordinarily, of wide import but, in the context of its use in the said expression in s. 129-C of Customs Act, 1962, it must be read as meaning a direct and proximate relationship to the rate of duty and to the value of goods for the purposes of assessment, Navin Chemicals Mfg. And Trading Co. Ltd. v. Collector of Customs, (1993) 4 SCC 320. [Customs Act, 1962, s. 129 (3)]The words 'relating to' has been held to be equiva-lent to or synonymous with as to 'concerning with' and 'pertaining to', Doypock Systems (P) Ltd v. Union of India, AIR 1988 SC 782 (800): (1988) 2 SCC 299. [Swadeshi Cotton Mills Co. Ltd (Aequisition and Transfer of Undertakings) Act, 1986, s. 3]...
In relation to arbitral proceedings
In relation to arbitral proceedings, The phrase 'in relation to arbitral proceedings' cannot be given a narrow meaning to mean only pendency of the proceedings before the arbitrator. It would cover not only proceedings pending before the arbitrator but would also cover the proceedings before the court and any proceedings which are required to be taken under the old Act for the award becoming a decree under s. 17 thereof and also appeal arising thereunder, N.S. Nayak v. State of Goa, (2003) 6 SCC 56 (62). [Arbitration and Conciliation Act, 1996, s. 85(2)(a)]In relation to arbitral proceedings, cannot be given a narrow meaning to mean only pendency of the arbitration proceedings before the arbitrator, Thyssen Stahlunion GmBH v. Steel Authority of India Ltd., (1999) 9 SCC 334....
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