read Section 45 (3) in isolation and said that there is deeming fiction with regard to value of capital asset which has to be given ... respondent/Assessee has submitted that Section 45 (3) creates a deeming fiction hence same could not have been ignored by considering any other aspect. Section
completely satisfied in the present case. By a deeming fiction in law, the onus shifts on to the accused to prove ... 498A IPC are completely satisfied in the present case. By a deeming fiction of law, the onus shifts on the accused to prove
Court steps in to appoint such fresh arbitrator who, by a deeming fiction, is to act as if he has been appointed by the consent
Finance Act, 1994 deeming the service recipient as a service provider and, therefore, such legal fiction has to be given full effect. Similarly ... category of persons as are covered therein irrespective of explanation or deemed fiction therein.
20. Assessee, in the present case, clearly satisfy the aforesaid conditions
completely satisfied in the present case. By a deeming fiction in law, the onus shifts on to the accused to prove
Section 10 contained two deeming provisions such as "deemed to have been acquired" and "deemed to have been vested absolutely ... expression "deemed to have been acquired" used as a deeming fiction under sub-section (3) of Section 10 can only mean acquisition
expression "lapsed" in Section11A. As is well settled, a deeming fiction is enacted so that a putative state of affairs must be imagined ... said to lapse, yet we have to give effect to the deeming fiction contained in Section 24 (2) . In fact, Section 24 (2) uses
appended to Second Schedule of Act, 1988 , raising a legal fiction stating that injuries deemed to result in permanent total disablement/ permanent partial disablement
such transactions. Unless such transaction is held to be a sale or deemed sale in law, it is only then the State Legislature would ... right to use is different from sale or deemed sale without considering the legal fiction engrafted in clause (29-A) of Article
dispute with regard to the payment of bonus would be deemed by legal fiction to be an industrial dispute and since the Payment of Bonus
