T V Sundaram - Law Dictionary Search Results
Apportion
segments bear to the total profits of the company, C.I.T. v. T.V. Sundaram Iyengar (P.) Ltd., (1976) 1 SCC 77 (84): AIR 1976 SC 255. … Apportion, according to the Shorter Oxford English Dictionary, 3rd Ed., Vol., 1 p. 87, to 'apportion' is 'to assign as a … Apportion, according to the Shorter Oxford English Dictionary, 3rd Ed., Vol., 1 p. 87, to 'apportion' is 'to assign as a proper portion'. An assignment as a proper portion
Sale of goods
for a price and property passing therein pursuant to that agreement, T.V. Sundaram Iyengar & Sons v. State of Madras, AIR 1974 SC 2309: (1975) … Sale of goods, in Entry 48 of List II Sch. VII of the Government of India Act, 1935, 'sale of goods' has the same meaning which it has in the Indian … Sale of goods, in Entry 48 of List II Sch. VII of the Government of India Act, 1935, 'sale of goods' has the same meaning which it has in
Kept
transit through the territory of the State, State of Mysore v. T.V. Sundaram Iyengar & Sons (P) Ltd., AIR 1980 SC 148: (1980) 1 SCC … Kept, the word 'kept' has not been defined in the Taxation Act. Therefore, to interpret it in its ordinary popular … detain', 'to stay or continue in a specified condition, position, etc.'. In association with the use of the vehicle, therefore, the word 'kept' has an element of stationariness. It is something different from a mere state of
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Similar
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 … Similar, the word 'similar' may be said to be a word of ambiguous import in the sense that the mere
Clear and unambiguous
to discard the plain meaning of the words used in order to meet a possible injustice, CIT, Madras v. T.V. Sundaram Iyenger (P.) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR 93. … Clear and unambiguous, if the language of the statute is clear and unambiguous, and if two interpretations are not reasonably possible, it would
Similarly apportioned
'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 … Similarly apportioned, the words 'similarly apportioned' which occur in the explanation mean apportioned 'with reference to the amounts of profits and
Statutory percentage
business. The dividends and taxes have also to be 'similarly apportioned', for the purposes of sub-s. (1), CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 25: (1976) 1 SCC 77: (1975) Supp SCR … Statutory percentage, 'statutory percentage' means for the present purpose, 45 per cent of industrial profits and 60 per cent of non-industrial profits. These percentage have
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