Tax Base - Law Dictionary Search Results
Conditional fee
gives a name to this estate, and ascertains its determination. A fee qualified is frequently called a fee base, i.e., impure, defective, and circumscribed. There is hardly any event, provided it be lawful, and do not violate … 1925, s. 8) is marked, as to its duration or time of continuance, by an event beyond which it is not to endure. The event is the qualification which gives a name to this estate, and ascertains
Information
fiche. [Information Technology Act, 2000, s. 2 (1) (v)] The word 'information' in s. 34(1)(b) of the Income Tax Act, 1922 includes information as to the true and correct state of the law and so would cover … those titles; also QUO WARRANTO; NUISANCE. Includes data, text, images, sound, voice, codes, computer programmes, software and data bases or micro film or computer generated micro fiche. [Information Technology Act, 2000, s. 2 (1) (v)] The word
Record
evidence and the law applicable to ascertain whether there was an error, Maharana Mills (P) Ltd. v. Income Tax, AIR 1959 SC 881: (1959) Supp 2 SCR 547. [Income Tax Act, 1922, s. 35(1)] A record is … refers not only the order of assessment but it comprises all proceedings on which the assessment order is based and the Income-tax Officer is entitled for the purpose of exercising his jurisdiction under s. 35 to look
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Reasonable doubt
that may fit through the minds of any of us about almost anything at some time or other; it does not mean a doubt begotten by sympathy out of reluctance to convict; it means a real doubt, … response. A reasonable doubt is not an imaginary, trivial or a merely possible doubt; but a fair doubt based upon reason and common sense, State of U.P. v. Krishna Gopal, AIR 1988 SC 2154 (2161): (1988) 4
jurisdiction
action over which the court has original jurisdiction ;specif : supplemental jurisdiction acquired by a federal court allowing it to adjudicate claims that are based on state law but that form part of a case brought to … original jurisdiction ;specif : supplemental jurisdiction acquired by a federal court allowing it to adjudicate claims that are based on state law but that form part of a case brought to the court under its diversity jurisdiction
pager
station Each such device receives radio signals from the base station specifically coded for the individual to whom it is registered the signal given by the device to the registered user may be a beeping sound indicating
Valuation
Provided always that the arbitrator shall be entitled to consider all returns and assessments of capital value for taxation made or acquiesced in by the claimant: (3) The special suitability of adaptability of the land for any … estimated as it stood before the grant of the compulsory powers. The owner is only to receive compensation based upon the market value of his lands as they stood before the scheme was authorized by which they
fault
see also negligence compare no-fault strict liability at liability NOTE: Sometimes when fault is used in legal contexts it includes negligence, sometimes it is considered synonymous with negligence, and sometimes it is distinguished from negligence. Fault and … is considered synonymous with negligence, and sometimes it is distinguished from negligence. Fault and negligence are the usual bases for liability in the law of torts. 2 : responsibility for an act or omission that causes damage
testimony
opposed to direct knowledge of the facts at issue NOTE: Opinion testimony may be allowed in evidence when it helps the factfinder understand or determine the facts at issue. Such testimony by a lay witness must be … the factfinder understand or determine the facts at issue. Such testimony by a lay witness must be rationally based on his or her perception. A qualified expert witness may also give opinion testimony. The expert's opinion may
Judgment
grounds on which such decision is based, Petlad Turkey Red Dye Works Co. Ltd. v. Commissioner of Income Tax, AIR 1963 SC 1484: (1963) Supp 1 SCR 871. [Income Tax Act, 1922, s. 66(5)] A judgment is … High Court of the question of law referred to it and the grounds on which such decision is based, Petlad Turkey Red Dye Works Co. Ltd. v. Commissioner of Income Tax, AIR 1963 SC 1484: (1963) Supp
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