Lexicon Finance Ltd vs M/S. Dewat Singhal & Sons on 10 September, 2018
Author: G.S. Patel
Bench: G.S. Patel
COMMON ORDER
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
attributed to the “Grama Natham”
in P.Ramanatha Aiyar’s Advanced Law Lexicon, which reads as follows:
“Ground set apart, on which the house ... word “Grama Natham” in P.Ramanatha Aiyar’s Advanced Law Lexicon,
and the meaning attributed to the word “Natham” in the Tamil lexicon
published under
dictionary meaning of the word "gang" as appearing in Law Lexicon
which reads thus :-
"A number of people closely associated ... Even the meaning of the word "gang" in the Law Lexicon
on which the learned Additional Public Prosecutor sought to place reliance
cannot
also
referred to the Advanced Law Lexicon by P. Ramnatha Aiyer (3rd
Edition, 2005) emphasizing that;
"That is a reasonable time that preserves ... word 'reasonable period' with reference
to Advanced Law Lexicon by P. Ramnatha Aiyer (3rd Edition,
2005) and other observations, it was submitted that
have a shared commitment to a domestic relationship.
46. According to Law Lexicon term 'family' may be said to have a well defined ... community to which such persons may belong.
48. According to Law Lexicon 'family' may include even domestic servants and some times persons
lays down any criteria to distinguish between the
two. Various dictionaries and Lexicons have given a variety of meanings for the two
expressions. Nonetheless ... running through these
meanings which we shall now see briefly. The Law Lexicon by P. Ramanatha Aiyar
(1997 edition) describes the term "Association
construction. Extrinsic aids are traditionally sourced in reputed law dictionaries, Law Lexicons, Treatises and such other works of unimpeachable authority that are universally accepted ... appeal" is defined in P. Ramanatha Ayyar's Advanced Law Lexicon by (3rd Edition) as follows:
"Appeal. "Is the right
also
referred to the Advanced Law Lexicon by P. Ramnatha Aiyer (3rd
Edition, 2005) emphasizing that;
"That is a reasonable time that preserves ... word 'reasonable period' with reference
to Advanced Law Lexicon by P. Ramnatha Aiyer (3rd Edition,
2005) and other observations, it was submitted that
also
referred to the Advanced Law Lexicon by P. Ramnatha Aiyer (3rd
Edition, 2005) emphasizing that;
"That is a reasonable time that preserves ... word 'reasonable period' with reference
to Advanced Law Lexicon by P. Ramnatha Aiyer (3rd Edition,
2005) and other observations, it was submitted that
