TaxTMI 
TaxTMI 
TaxTMI 
A fortiori:
With stronger reason'-' The Latin phrase argumentum a fortiori denotes 'argument ‘from stronger reason.' For example, if it has been established that a person is deceased, then one can, with equal or greater certainty, argue that the person is not alive and he is not breathing.
Ab initio
From the beginning or commencement. We use this term when any process is claimed to be or found to be invalid since commencement of proceeding for example initiation of reassessment proceedings is invalid and void ab initio..
Accord and satisfaction
Agreement for release from an obligation contracted earlier, for some valuable consideration, without the performance of the original contract or discharge of original obligation itself. For example, receiving damages in lieu of performance of an agreement or accepting some alternate satisfaction.
Act of God
An event arising from totally natural causes where there is no contribution (or hardly any indirect contribution) of human being.
Ad hoc
'For this purpose' or 'for that'. It generally signifies a solution designed for a specific problem or task, non-generalizable, and not intended to be able to be adapted to other purposes. Some ad hoc arrangements.
The term is also used for estimated/ provisional allowances or grants and disallowances etc.,
Ad hoc is also used to mean makeshift solutions, shifting contexts to create new meanings, inadequate planning, or improvised events.
Ad idem
Of the same mind.
meeting of the minds. When two parties to an agreement (contract) both have the same understanding of the terms of the agreement. Such mutual understanding.
Ad valorem
According to the value.
Adverse possession
Occupation of land contrary to the rights of the legal owner.
Affidavit
A written statement of facts by a person who has sworn to, or affirmed, the truth of those facts.
Alibi
'Elsewhere': a defence by an accused person to the effect that he was elsewhere when the offence was committed.
An alibi is a type of defense found in legal proceedings by demonstrating that the defendant was not in the place where an alleged offense was committed.
All fours
When a pleader claims that his case is 'on all fours' with another case referred to or relied on by him, he means that his case is wholly analogous or similar to the other case. Indicating that the facts and legal position is similar to other judgment relied on. Allocatur 'Cost is allowed' or it is granted. The certificate of the court of the amount of costs which one party is allowed to recover from another. An allocatur is usually issued after the fixation of the successful party's costs, or after the parties have agreed the amount of the costs or when the court allows costs. Amicus curiae A friend of the court': someone, not a party to the proceedings, who appears before the court to assist the court in some way. An advocate appointed by the court to assist the court in relation to any case. Animus revocandi |
|
'Intention of revoking', e.g. intention to revoke guarantee or agreement.
Animus testandi
'Intention of making a will'.
Approbate and reprobate
Leal or other attempt to claim the benefit of an agreement on one hand and also attempt to avoid the obligations imposed by that agreement or obligations which can be inferred under the agreement.
arguendo in the course of argument, for the sake of argument.
Arms length
Parties not in close relationship or not in a relationship which is likely to affect the terms and conditions more favorably in comparison to market terms and conditions applicable to unrelated aprteis.
Parties are at arms length when they have no relationship to each other which would give rise to any special duty or obligation to each other, or grant special concession or impose extra duties on nay of party other than the normal legal arrangement to which they are parties.
Attest
To witness any act or event, for example, the signature of a will or to attest contents of any document with original or to be true.
Attestation:
An act of attesting signature or content of any document etc.
Autrefois acquit
Formerly acquitted: a defence in criminal proceedings, to the effect that the accused has previously been tried for the same offence and acquitted.
Autrefois convict
'Formerly convicted': a defence in criminal proceedings, to the effect that the accused has previously been tried for the same offence and convicted.