Commissioner Of Income Tax ... vs M/S Lexicon Chemicals Pvt.Ltd on 23 August, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur , Abhay Ahuja
Digitally ... Floor, Aayakar Bhawan,
M. K. Road, Mumbai ...Appellant
Versus
M/s Lexicon Chemicals Pvt. Ltd.,
3rd Floor, Ahura Centre, 82, Mahakali
Caves Road, Andheri
Commissioner Of Income Tax ... vs M/S Lexicon Chemicals Pvt.Ltd on 23 August, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur , Abhay Ahuja
Digitally ... Floor, Aayakar Bhawan,
M. K. Road, Mumbai ...Appellant
Versus
M/s Lexicon Chemicals Pvt. Ltd.,
3rd Floor, Ahura Centre, 82, Mahakali
Caves Road, Andheri
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
Varathan case, this Commercial Division relied on Law
Lexicons, dictionaries and went into the question of description (to be
noted, not definition) of the term ... stands explained
and / or elucidated when described. Let me now go to Lexicons and
dictionaries. To be noted, from the Lexicons and dictionaries those
returned. Reference was made to the P.
Ramanatha, Advance Law Lexicon to state that the payment is defined to be
act of paying or that ... word "deposit", it is submitted that the Advance
Law Lexicon explains deposit to mean that there must be a liability to return
TNVAT Act, this Court took recourse to P.Ramanatha
Aiyar The Law Lexicon - Second Edition. The term
'Determine ... Ramanatha Aiyar The Law Lexicon- Second
Edition reads as follows:
'Determine: To fix all boundaries of ; to
mark off ; to separate
stands explained
and / or elucidated when described. Let me now go to
Lexicons and dictionaries. To be noted, from the Lexicons
and dictionaries those ... same are set out infra as a tabulation.
Term / Name of Lexicon / Meaning
Expression Dictionary
New 9th Edition of to think carefully about
Oxford Dictionary
stands explained and / or
elucidated when described. Let me now go to Lexicons and
dictionaries. To be noted, from the Lexicons and dictionaries
those ... same are
set out infra as a tabulation.
Term / Name of Lexicon / Meaning
Expression Dictionary
New 9th Edition of to think carefully about
Oxford Dictionary
stands explained and / or elucidated when
described. Let me now go to Lexicons and dictionaries. To be
Page ... judis
C.S.(Comm. Div.)No.226 of 2022
noted, from the Lexicons and dictionaries those of the meanings
which are contextually most relevant
stands explained
and / or elucidated when described. Let me now go to Lexicons and
dictionaries. To be noted, from the Lexicons and dictionaries those ... same are set out infra as a
tabulation.
Term / Name of Lexicon / Meaning
Expression Dictionary
New 9th Edition of Oxford to think carefully about