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referred to. If the other conditions of the definition clause are fulfilled, the transfer of ownership or management ... stand on the same footing so far as the definition clause is concerned, notwithstanding that there is a distinction
Supreme Court of India
- Cites 20 - Cited by 142 -
1957 AIR 121
question is the true scope and effect of the definition clause in s. 2 (k) of the Industrial Disputes ... proceed now to read the definition clause the interpretation of which is the only question before us. That definition clause
Supreme Court of India
- Cites 27 - Cited by 110 -
1958 AIR 353
religious, charitable or pious trusts in India, the definition clause in s. 2(1) of the Act does not include ... bearing on the principal point. We start with the definition clause in s. 2 (1). It says- " religious trust' means
Supreme Court of India
- Cites 24 - Cited by 38 -
1959 AIR 942
following important worfds and expressions in the definition Clause 2(e), are before us far consideration and interpretation ... light of the fact that earlier in the definition clause, there was an income limit of wages being not more
Supreme Court of India
- Cites 19 - Cited by 34 -
AIR 2004 SC 1426
- D Dharmadhikari
statutes where the expressions which are interpreted by a definition clause are used in a number of sections with meanings ... obviously limited character". 8. The purpose of a definition clause in a statute is two-fold (i) to provide
Madras High Court
- Cites 15 - Cited by 3 -
AIR 1964 Mad 173
- S R Iyer
Webster's Dictionary to support his contention that definition clause not only provides the meaning of a word but also ... used by the Legislature in the definition clause are significant. He further submitted that prior to insertion of Chapter
Income Tax Appellate Tribunal - Pune
- Cites 35 - Cited by 0 -
1998 64 ITD 396 Pune
prize chit without a prize element and the definition clause, that is, Section 2(e), has not altered the position ... word " includes " does not necessarily mean that the definition clause incorporates by extension something, which does not come within
Calcutta High Court
- Cites 21 - Cited by 0 -
1987 61 CompCas 628 Cal
- A K Sen
treated as a manufacturing activity only after the definition clause of "manufacture" contained in section 2(r) of the Special ... manufacture or production had a liberal meaning under the definition clause contained in section 10B until its deletion with effect
Income Tax Appellate Tribunal - Kolkata
- Cites 12 - Cited by 0
since it is not a promoter within the definition clause contained in section ... Even if the petitioner does not fall within the definition clause. Counsel submits the petitioner would fall within the expression
Kerala High Court
- Cites 11 - Cited by 0
learned Counsel for petitioners, this would make the definition clause in Section 2(11) meaningless and inoperative which ... reasons of passing of the said enactment along with definition clause which defines "unprotected worker" 2(11), "worker
Bombay High Court
- Cites 72 - Cited by 0 -
2006 (6) BomCR 739
- D Deshmukh
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