Lexicon Commercial Enterprises ... vs Ito, Wd-1(4), Kolkata, Kolkata on 17 March, 2017
ITA No.1399/Kol/2016-Luxicon Commercial Enterprises Limited ... षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-Lexicon Commercial Enterprises Ltd. 84/1A, Topsia Road (S), Kolkata-46
2. यथ /Respondent-ITO, Ward
Duty Circle and came across an extract from P. Ramanatha Aiyars Law Lexicon wherein it was stated that the expression "issue" included ... letter dated 5th April 1966 communicated the extract from Law Lexicon and required the accountable person to furnish correct detailed of the lands sold
Dcit,Cir -1(1), Kolkata, Kolkata vs M/S. Lexicon Auto Limited, Kolkata on 19 February, 2018
आयकर अपील य अधीकरण, यायपीठ ... 2016
Assessment Year:2008-09
DCIT, Circle-1(1), बनाम / M/s Lexicon Auto Ltd.
P-7, Chowringhee 40/B, Princep Street,
V/s.
Square
proportionate interest on the
advances of Rs. 1,50,00,000/-- to Lexicon Finance P. Ltd, and the
reasons assigned for doing so are wrong ... India) Ltd; to' the effect that they had borrowed
funds from Lexicon Finance P. Ltd. against the guarantee and
pledge of shares
given in the Black's Law Dictionary, the Law Lexicon,
Advanced Law Lexicon and Halsbury's Laws of England, fourth
edition. The Bench ... matter."
(emphasis supplied by us).
16.2 According to The Law Lexicon of P. Ramanatha Aiyar,
Second Edition 1997, the phrase "original jurisdiction
from the stricter sense of "belonging to". Ordinary Dictionaries, Law Lexicons as well as cases in the books do refer to both ... what Eouvier, Wharton and Stroud say on this subject in their Lexicons. According to the first of these authors, "appurtenant" means "belonging
respect it got sub-licence.
31. T. P. Mukerjee's Law Lexicon Vol. 2, (1982 Edn.) describes the term "licence" as follows ... would not be allowable."
32. P. Ramanatha Iyer's Law Lexicon (1997 Edn.) describes the term "Licence" as follows
term 'Plan' has been defined in Advanced Law Lexicon as:
A plan is a design, a delineation, or projection on a plane surface ... drawing or diagram made by projections on horizontal plane". The Law Lexicon attributes it to be a design or a sketch
M/S Mohit Paper Mills Ltd. And Another vs Pvvnl And Others on 14 October
General Clauses Act, 1897
also. Therefore, this Commercial Division turns to Law Lexicons, Law
dictionary, judicial dictionary and English dictionary.
14. Before embarking upon ... stands explained and / or elucidated when described. Let me now
go to Lexicons and dictionaries. To be noted, from the Lexicons
