Sometimes we go through the entire judgement but there we find many legal words and we do not know the meaning of those legal words and terms. But we should know the meaning of such words which are used in a judgement to understand a Judgment properly. I have tried here to compile most common words which occur in the judgements and which help readers under understand meaning of legal terms used in  Judgments.

1. Conjectures:-The formation or expression of an opinion or theory without sufficient evidence for proof. Inference formed without proof or sufficient evidence. A conclusion drawn by surmise or surmises, a thought or idea based on scanty evidence.

2. Impugned:- An impugned order is an order which has been challenged. If an order is not final it is not an impugned order unless it is challenged. It is an interim order. An interim order is an order passed partially before a final order is passed in the entire matter.

Income Tax Judgments

3. Notwithstanding – Basics of Understanding of Income Tax Act. “Notwithstanding anything contained in” It is a ‘non obstante’ (Notwithstanding) clause, and it means ‘in spite of’/ ‘even if’ / ‘although’.

4. Ipso-Facto:– Ipso facto literally means “by that very fact” in Latin, and it’s often used in legal documents, although writers, philosophers, and scientists use it too. The writer Norman Mailer once said, “If you grow up in Brooklyn, you’re a New Yorker ipso facto.” In other words, the fact that you live in a borough of New York automatically means you’re a citizen of that city.

5. Supra: [Latin, Above; beyond.] A term used in legal research to indicate that the matter under current consideration has appeared in the preceding paragraph pages of the text in which the reference is made.

6. Prima – Facie – Prima facie is a legal claim having enough evidence to proceed to trial or judgment. Prima facie, in Latin, means “at first sight”. … A judge may conclude, after an initial review of the accusation during a pre-trial hearing, that there is enough evidence to support a case. Thus, the situation is called Prima Facie.

7. Surmises: a thought or idea based on scanty evidence

8. Fair Market Value (FMV): The fair market value (FMV) is the price settled between a buyer and a seller for a specific asset. Both the parties should be aware of the asset’s condition and must be willing to participate in the transaction with no force or conditions.

9. Proviso: A condition, stipulation, or limitation inserted in a document. A condition or a provision in a deed, lease, mortgage, or contract, the performance or nonperformance of which affects the validity of the instrument. It generally begins with the word provided.A proviso clause in a statute excepts something from statutory requirements, qualifies the statute, or excludes some potential area of misinterpretation.

10. Provision : a statement in an agreement or a law that a particular thing must happen or be done

11. Under section : one of the parts that a document or law is divided into, each of which has its own number:

12. Mutatis Mutandis: ‘Mutatis mutandis’ translates to ‘all necessary changes having been made’ or ‘with the necessary changes’. The phrase mutatis mutandis indicates that whilst it may be necessary to make some changes to take account of different situations, the main point remains the same.

13. Ultra-virus: Ultra virus translates to ‘beyond the powers’. It is used to describe an act which requires legal authority or power but is then completed outside of or without the requisite authority. In relation to corporations ‘ultra virus’ denotes some act or transaction on the part of a corporation which, although not unlawful or contrary to public policy if done by an individual, is yet beyond the corporation’s legitimate powers as defined by the statute under which it is formed, or the statutes which are applicable to it, or by its constitution, although the scope of the ultra vires doctrine as it applies to companies and corporations is now restricted by statute.

14. Attributable to the Assessee: the degree to which something can be attributed to someone or something (=saying or believing that something is the result or work of a particular person or thing)

15. Attributable to the Department: the degree to which something can be attributed to someone or something (=saying or believing that something is the result or work of a particular person or thing)

16. Ad-hoc: This phrases mean “for this purpose only.”  Its literal translation from the Latin is “to this.” Common examples are an ad hoc committee or an ad hoc commission created for a specific or one-time purpose to address issues that fall outside the scope of other existing committees or commissions. Ad hoc committees are formed on a temporary basis. In Schmidt v. Contra Costa County, the Ninth Circuit wrote, “An ad hoc decision is one taken based on the circumstances of a particular case. An ‘ad hoc’ decision is made ‘with a particular end or purpose,’ as distinguished from ‘a coordinated policy.’ ”

17. Adveloram: Ad valorem is a Latin term meaning, “according to value”. This phrase is used in reference to the method of levying duties (i.e. tax) on a transaction or property, which is payable based proportionally on the value of the transaction or property, rather than on its quantity.

18. Onus: It means “burden of proof”—that is, the obligation of proving a disputed assertion in a court of law.

19. ab initio : From the beginning.

20. Abatement :- a deduction from the full amount of a tax.

Author Bio

Qualification: LL.B / Advocate
Company: S.K. Jain and Co.
Location: Faridabad, Haryana, India
Member Since: 16 May 2019 | Total Posts: 102
I am S.K.Jain , Tax Consultant cum Advocate practising in Income Tax , GST , Company Matters . The name of the concern is S.K. Jain and Co. and I am prop. of this concern . I am in practice for the last 30 years . Professionals and non professional can feel free to contact me on mail . My mail ID is View Full Profile

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October 2021