Active - Judgment Search Results

Asarco Inc. Vs. Idaho State Tax Comm'n

Court: US Supreme Court

..... and refining functions were dependent on its marketing system which encompassed exxon s wisconsin activities the court therefore agreed with the circuit court for dane county that exxon s ..... were passive investments unrelated to asarco s operational business in fact the disputed investments actively contributed to asarco s nonferrous metals business to begin with asarco had effective operational .....

North Haven Bd. of Educ. Vs. Bell

Court: US Supreme Court

..... the benefits of or be subjected to discrimination under any education program or activity receiving federal financial assistance section 902 authorizes each agency awarding federal financial ..... similar program specific focus it forbids gender discrimination under any education program or activity receiving federal financial assistance title ix s legislative history corroborates its general program .....

Foremost Ins. Co. Vs. Richardson

Court: US Supreme Court

..... cognizable in admiralty only when the wrong bears a significant relationship to traditional maritime activity also applies to determinations of federal admiralty jurisdiction outside the context of aviation ..... to fall within federal admiralty jurisdiction the district court held that commercial maritime activity is necessary to satisfy this relationship and granted petitioners motion to dismiss the .....

Naacp Vs. Claiborne Hardware Co.

Court: US Supreme Court

..... recorded in connection with the picketing and occasional demonstrations supporting the boycott such activity was fairly irregular occurred primarily on weekends and apparently was largely discontinued ..... the first amendment footnote 46 in sum the boycott clearly involved constitutionally protected activity the established elements of speech assembly association and petition though not identical .....

income-tax Officer Vs. Gujarat State Co-operative Land

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1984)8ITD354(Ahd.)

..... various investments made by the assessee are part of its business activities and therefore they should be treated as in course of ..... of section 80p 2 a ii on the ground that its activities constituted business in banking as a consequence investments made by ..... a co operative society is carrying on business of banking such activity would include providing the credit facilities to the customers however .....

Export Credit and Guarantee Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)5ITD612(Mum.)

..... entering into foreign collaboration overseas insurance investments and exchange fluctuations risks claims a principal activity of the ecgc is to offer guarantees to banks and financial institutions to enable ..... both countries apart from the substantial volume of business underwritten in financial terms the activities of the corporation extend to other fields also considering the exporters needs of .....

Merrion Vs. Jicarilla Apache Tribe

Court: US Supreme Court

..... instead it derives from the tribe s general authority as sovereign to control economic activity within its jurisdiction and to defray the cost of providing governmental services by requiring ..... reasoning the solicitor suggests that if the commerce clause does impose restrictions on tribal activity those restrictions must arise from the indian commerce clause and not its interstate counterpart .....

Second Income-tax Officer Vs. Nagpur Zilla Krishi Audhogik

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1982)2ITD138(Nag.)

..... b either independently of or in addition to all or any of the activities so specified thus obviously activities other than those relating to purchase of agricultural implements seeds livestock or other ..... finding of fact that the cultivation of sugarcane and the manufacture of sugar constituted different activities the question of disallowing a part of what was admittedly a business expenditure as not .....

First Income-tax Officer Vs. Mandovi Shipyard (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1983)3ITD318(Pune.)

..... it was submitted that although the assessee engaged in an industrial activity prior to 31 12 1970 no manufacturing operation was carried ..... evidence to show that the assessee company had started manufacturing activity in the course of the accounting year 1970 71 the ..... bill of rs 18 895 he submitted that no manufacturing activity reflected therein alternatively he submitted that at best the assessee .....

National Construction Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)3ITD677(Mum.)

..... to the decisions of the bombay tribunal wherein the tribunal had accepted that these activities would constitute an industrial undertaking 6 shri bhargava for the department had submitted that ..... only for the purpose of establishing that wherever the statute had intended that certain construction activities should also be included that was separately mentioned the legislature has not rest content .....