Sudeep Kumar V Commissioner - Law Dictionary Search Results
Cause of action
fact which it is necessary to establish to support a right to obtain a judgment, Prem Chand Vijay Kumar v. Yashpal Singh, (2005) 4 SCC 417. Is a bundle of facts which are required to proof for obtaining
Stridhan
the wife and the husband has no title or independent dominion over the property as owner thereof, Rashmi Kumar v. Mahesh Kumar, 1977 SCC (Cri) 415: (1997) 2 SCC 397. Stridhana, the properties gifted to her before the
Special circumstances
neither practicable nor advisable to enumerate such circumstances. Non-service of summons will undoubtedly be a special circumstance, Rajni Kumar v. Suresh Kumar Malhotra, (2003) 5 SCC 315. (Civil PC, 1908, O. 37, R. 4) In its ordinary dictionary
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Trade
State of Maharashtra, 1973 Mah LJ 420. Trade, includes every kind of trade business, pro-fession or occupation, Mahesh Kumar v. State of Gujarat, 1975 SLWR 74: (1974) 15 Guj LR 293. Trade, includes persons in a line of
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]
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 … subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161. Reason to believe, does
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)
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:
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