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Wrongful gain, wrongful loss

Matched in: Term Wrongful gain, wrongful loss

Dishonestly

defined by s. 24 of Indian Penal Code. A person who does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, Dr. S. Dutt v. State of Uttar Pradesh, AIR

Wrongful gain

Matched in: Term Wrongful gain

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Dishonest intention

of the property to which the person so gaining is not legally entitled or to cause loss, by wrongful means, of property to which the person so losing is legally entitled, K.N. Mehra v. State of Rajasthan, … can be said to have 'dishonest intention' if in taking the property it is his intention to cause gain, by unlawful means, of the property to which the person so gaining is not legally entitled or to

conversion

or condemnation of the original property NOTE: For income tax purposes, involuntary conversions are generally taxable, and the gain or loss is computed by offsetting the basis of the property against the compensation received (as from insurance).

Theft and larceny

offence differs from 'larceny' in English Law which contemplates permanent gain or loss, K.N. Mehra v. State of Rajasthan AIR 1957 SC 369 (372): (1957) … Theft and larceny, a temporary retention of property by the person wrongfully gaining or a temporary 'keeping out' of property from the person legally entitled thereto, may amount to 'theft' … Theft and larceny, a temporary retention of property by the person wrongfully gaining or a temporary 'keeping out' of property from the person legally entitled thereto, may amount to 'theft' under

Law Reform (UK)

omission which gives rise to the cause of action, shall be calculated without reference to any loss or gain to his estate consequent on his death, except that a sum in respect of funeral expenses may be … this Part of this Act; or (b) affect any criminal proceedings against any person in respect of any wrongful act; or (c) render enforceable any agreement for indemnity which would not have been enforceable if this section

Income

reference to the peculiar facts of that case. Money received 'under consequential loss policies, were income within the meaning of s. 2(6c) of the Income … Raja v. State of Madras, AIR 1967 SC 814: (1967) 1 SCR 950. It would not, however, be wrong to say that prima facie premium or salami is not income and it would be for the income-tax … Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206,

Fraud

the design of securing something by taking unfair advantage of another. It is a deception in order to gain by another's loss. It is a cheating intended to got an advantage, S.P. Chengalvaraya Naidu v. Jagannath, AIR … equally reprehensi-ble with positive fraud, and therefore equally prohibited. Thus, to prevent injustice and shut out inducement to wrong, certain transactions are held to be fradulent, as contrary to general policy, or to fixed legal principles; as

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