Excerpt: The definition of "manufacturing process' is so widely worded in order to project the scope beyond the normal and natural meaning attributed to it in other enactments. Even understanding the words "manufacturing process" in a narrow sense, if it brings about a particular result, not necessarily a commercially different product, then it should be … Continue reading ESIC vs BHAGSINGH
Under Mahomedans Law, Wakf cannot be created by the user. It can only be created by dedication. To prove that a graveyard is public by dedication, there should be evidence to show that a large number are buried from time to time
Excerpt: Under Mahomedans Law, Wakf cannot be created by user. It can only be created by dedication. Even though there may be no direct evidence of dedication to the public, it may be presumed to be a public graveyard by immemorial user i.e. where corpses of the members of the Mahomedans community have been buried … Continue reading Under Mahomedans Law, Wakf cannot be created by the user. It can only be created by dedication. To prove that a graveyard is public by dedication, there should be evidence to show that a large number are buried from time to time
If books are not correct or complete, the ITO may reject those books and estimate the income to the best of his judgment. When such an estimate is made, it is in substitution of the income that is to be computed under Section 29.
Excerpt: The computation under Section 29 is to be made under Section 145 on the basis of the books regularly maintained by the assessee. If those books are not correct or complete, the ITO may reject those books and estimate the income to the best of his judgment. When such an estimate is made, it is in substitution of … Continue reading If books are not correct or complete, the ITO may reject those books and estimate the income to the best of his judgment. When such an estimate is made, it is in substitution of the income that is to be computed under Section 29.
The plain and natural implication of the words “son or daughter of the deceased” is that the son or the daughter should be hers, even though she might have married once or more than once and may have, thus, given birth to children from these marriages, the reason being that these off-springs are capable of establishing their blood relation to the female Hindu as a son or a daughter.
Excerpt: The plain and natural implication of the words "son or daughter of the deceased" is that the son or the daughter should be hers, even though she might have married once or more than once and may have, thus, given birth to children from these marriages, the reason being that these off-springs are capable … Continue reading The plain and natural implication of the words “son or daughter of the deceased” is that the son or the daughter should be hers, even though she might have married once or more than once and may have, thus, given birth to children from these marriages, the reason being that these off-springs are capable of establishing their blood relation to the female Hindu as a son or a daughter.
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