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Gonzales Vs. Raich

Court: US Supreme Court

..... it is misleading because unlike the channels instrumentalities and agents of interstate commerce activities that substantially affect interstate commerce are not themselves part of interstate commerce and ..... evidence descriptive statistical or otherwise s imply because congress may conclude a particular activity substantially affects interstate commerce does not necessarily make it so hodel v virginia .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)96TTJ(Delhi)1

..... the purpose of advertising for the supply of information for scientific research or for other activities which have a preparatory or auxiliary character for the enterprise the contention of the ..... materials for motorola and accounting and finance services etc these are by all means only activities of preparatory or auxiliary character before the commencement of actual business of motorola in india .....

ibp, Inc. Vs. Alvarez

Court: US Supreme Court

..... from the location of the employee s principal activity or activities 4 a 1 and activities that are preliminary or postliminary to said principal activity or activities 4 a 2 the act did not ..... of the court of appeals that the definition of principal activity or activities in 4 encompassed activities integral and indispensable to those principal activities we did not make any distinction between 4 a 1 .....

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106TTJ(Mum.)257

..... the assessee company is a very elaborate system which helps running almost all the activities of an organization like enterprise management customer relationship product design and engineering planning ..... exemption as explained in the notification applied to computer enabled products and services the activities of the assessee company are nothing but computer enabled products and services therefore .....

Divya Enterprises Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2006)(106)ECC586

..... of superficial structure according to the hsn notes mineral substances are said to be activated when their superficial structure has been modified by appropriate treatment with heat chemicals etc ..... crushed by mechanical means and is packed in appropriate bags activated clays and activated earths were specifically mentioned as other activated natural mineral products in the hsn notes under heading 38 .....

Deputy Commissioner of Vs. Oscar Investments Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)98ITD339(Mum.)

..... lending of money on interest is different and distinct activity then investment activity 12 2 the contention of the id counsel of ..... essential factor to determine the nature of activity i e whether such activity is an activity carried on in the ordinary course of ..... real sense are absent earning of income from financing investment activities in such circumstances and in particular situation where such .....

Agricultural Produce and Market Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2006)100ITD1(Nag.)

..... and nobody sells or buys agricultural produce below the support price and other allied activities activities are not undertaken with profit motive there is neither any share capital nor the ..... and to protect the sellers of agricultural produce who are unorganised in their selling activities it renders public utility services for marketing of agricultural commodities and provides facility for .....

Vidarbha Irrigation Development Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102ITD1(Mum.)

..... generation of hydro electrical energy assessee is also to promote irrigation related activities such as fisheries pisciculture floriculture horticulture sericulture tissue culture etc and also ..... corporation is established and all matters connected therewith h to promote irrigation related activities such as fisheries pisciculture floriculture horticulture sericulture tissueculture etc i to promote .....

Bombay Environmental Action Group, a Society Registered Under the Soci ...

Court: Mumbai

Reported in: 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)

..... directed to ensure that the environmental clearance is obtained prior to the construction activities and that the stipulated environmental procedures are followed again the similar letter ..... would adversely affect the economy permitting such alienation of lands encourages uncontrolled construction activity that would put additional pressure on the existing infrastructure which was already inadequate .....

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)985

..... and integrated business with a complete interconnection and interlacing between the different lines of activities carried on by the assessee in the light of the following decisions wherein even ..... resulting in profit to the assessee thus conduct of the assessee amply demonstrated that entire activity of cancellation and execution of fresh contracts mowed by cancellation was motivated by business .....