Subba Reddy V Commissioner - Law Dictionary Search Results
Condition of service
the time of his appointment till his retirement and even beyond it, in matters like pension etc., I.N. Subba Reddy v. Andhra University, (1977) 1 SCC 554: AIR 1976 SC 2049 (2053): (1976) 3 SCR 1013. [Andhra University Act,
Income
loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177. Income connotes a periodical monetary return 'coming in'
Goods
goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3d Cir 1991. Associated Cement Companies Ltd. v. Commissioner of Customs, AIR 2001 SC 862: (2001) 4 SCC 593. [Customs Act, 1962, ss. 2 (22) and 12]
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Reason to believe
and summary of materials sought to be relied upon in support of the prima facie conclusion of the Commissioner to commence a suo moto inquiry, Taher Alimohohamad Poonawala v. Quizar Shaikh Nomanbhoy, AIR 1995 Bom 422. Reason … circumstances of the case to form a belief that will impel him to take action under law, A.K. Subbaiah v. Karnataka State Bar Council, Bangalore, AIR 2002 Kant 410. (See also Advocates Act, 1961, s. 35) Reason
Charitable purpose
benefit a s. of the public as distinguished from a specified individual is present, Ahmedabad Rana Caste Association v. Commissioner of Income Tax, (1971) 3 SCC 475: (1972) 1 SCR 744: AIR 1972 SC 273. The test of
Person
Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516. According to company law it does not mean
Property
context might require, it signifies every possible interest which a person can acquire, hold and enjoy, J.K. Trust v. Commissioner of Income Tax, AIR 1957 SC 846 (849): (1958) SCR 65. [Income Tax Act, 1922, s. 4(3)(i)] (vi)
Taking cognizance of an offence
he is said to have taken cognizance of the offence within the meaning of s. 190(1)(a), Devarapalli Lakshminarayana Reddy v. V. Narayana Reddy, AIR 1976 SC 1672: (1976) 3 SCC 252. [Criminal PC (2 of 1974), s. 190]
Interest
India, AIR 1997 SC 138: (1996) 11 SCC 101. As observed by this Court in Dr. Sham Lal v.. Commissioner of Income-tax, Punjab, (53 ITR 151: AIR 1964 SC 1878: (1964) 7 SCR 668: (1964) 2 SCJ 345:
Processing
is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125. Processing, include the preservation of such products as canning,
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