Similar - Law Dictionary Search Results
Home Dictionary Name: similarSimilarly apportioned
Similarly apportioned, the words 'similarly apportioned' which occur in the explanation mean apportioned 'with reference to the amounts of profits and gains attributable to the two parts of the company's business'. Thus, the explanation first refers to an apportionment or splitting up and then provides that the dividends and taxes shall be similarly apportioned, that is to say, similarly split up. Accordingly, the words 'similarly apportioned' convey a definite meaning and are not ambiguous. 'Similarly apportioned' means simply 'similarly split up', CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255 (260): (1976) 1 SCC 77: (1975) Supp SCR 93. (Income Tax Act, 1922 s. 23A, Expl. 2)...
Deceptively similar
Deceptively similar, a geographical indication shall be deemed to be deceptively similar to another geographical indication if it so nearly resembles that other geographical indication as to be likely to deceive or cause confusion. [Geographical Indications of Goods (Registration and Protection) Act, 1999 (48 of 1999), s. 2 (1) (c)]A mark shall be deemed to be deceptively similar to another mark if it so nearly resembles that other mark as to be likely to deceive or cause confusion. [Trade Marks Act, 1999 (47 of 1999), s. 2 (1) (h)]In order to come to the conclusion whether one mark is deceptively similar to another, the broad and essential features of the two are to be considered. They should not be placed side by side to find out if there are any differences in the design and if so, whether they are of such character as to prevent one design from being mistaken for the other. It would be enough if the impugned mark bears such an overall similarity to the registered mark as would be l...
Same and similar
Same and similar, although the word same is frequently used in the sense of similar, the word similar never means 'same', AIR 1956 Punj 49 (55). (Partnership Act, 1932, s. 54)The two words 'same' and 'similar' connote different concepts and therefore the carrying of a similar business will not meet the requirements of the section. If one business cannot be conveniently carried on after the closure of the other, there would be a strong indication that the two businesses constituted the 'same business' but, no decisive inference could be drawn from the fact that after the closure of one business another may conveniently be carried on. The real test would be: was there any inter-connection, any interlacing, any inter-dependence, any unity at all embracing those two businesses. Such inter-connection, inter-relation, inter-dependence and unity exist when there is common management, common business organisation, common administration, common fund and a common place of business, B.R. Limited ...
Same work or work of a similar nature
Same work or work of a similar nature, means work in respect of which the skill, effort and respon-sibility required are the same, when performed under similar working conditions, by a man or a woman and the differences, if any, between the skill, effort and responsibility required of a man and those required of a woman are not of practical importance in relation to the terms and conditions of employment. [Equal Remuneration Act, 1976 (25 of 1976), s. 2(h)]The expression contemplates stress upon the similarity of skill, effort and responsibility when performed under similar conditions, State of Madhya Pradesh v. Pramod Bhartiya, AIR 1993 SC 286 (292). [Equal Remuneration Act, 1976 (25 of 1976), s. 2(h)]...
Similar
Similar, the word 'similar' may be said to be a word of ambiguous import in the sense that the mere stipulation in a statute that something should be done similarly is insufficient by itself to signify the degree of stipulation with which that thing must be done, CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR 93.The expression 'similar' is a significant expression. It does not mean identical but it means correspond-ing to or resembling to in many respects; somewhat like; or having a general likeness, Nat Steel Equipment v. Collector of Central Excise, AIR 1988 SC 631 (632): (1988) 1 SCC 605. [Central Excise and Salt Act, 1944, First Schedule Items 33C and 68]...
In similar circumstances
In similar circumstances, The phrase 'in similar circumstances' occurring in clause (a) governs only 'similar accommodation' and not the word 'same', Miran Devi v. Birbal Dass, AIR 1977 SC 2191: (1977) 3 SCC 496. [E.P. Urban Rent Restriction Act, 1949, s. 4(2) (a)]...
Similarity
The quality or state of being similar likeness resemblance as a similarity of features...
Or any tax of a similar character chargeable under any law
Or any tax of a similar character chargeable under any law, the explanation to the new sub-clause (iia) inserted in s. 40 of the Income-Tax Act, 1961, which s. 4 of the Amendment Act adopts for the purposes of that s., defines 'wealth-tax' to include, inter alia, besides wealth-tax chargeable under the Wealth-Tax Act, 1957, 'any tax of a similar character chargeable under any law in force in any country outside India', Mitsui Steamship Co. Ltd. v. CIT, AIR 1975 SC 657: (1975) 1 SCC 394: (1975) 3 SCR 467....
Similarly
In a similar manner...
Bill of lading or any similar document of title
Bill of lading or any similar document of title, might be to order, or to bearer, or to a person named therein French Code of Commerce, Article 281....
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