Characterization - Judgment Search Results

Cotton Textiles Export Promotion Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)4ITD642(Mum.)

read with the rule and forms to this extent the characterisation of the purpose as vague and non specific has to

Rupa Jena and ors. Vs. Tapai SwaIn and ors.

Court: Orissa

Reported in: 1983CriLJ1331

interim in character and ostensibly deceptive appearance of a temporary character should not be confused with the real and outright temporary

Hillsboro Nat'l Bank Vs. Commissioner

Court: US Supreme Court

..... it in essentially the same way they all saw it as a theory that appropriately characterized certain recoveries of capital as income although the rule undeniably helped to accommodate the annual ..... wealthier determine from the history of those transactions which apparent sources of enrichment should be characterized as income and then determine how much of that income must be recognized of course .....

ins Vs. Chadha

Court: US Supreme Court

..... whether one branch unconstitutionally has assumed a power central to another branch the traditional characterization of the assumed power as legislative executive or judicial may provide some guidance see ..... the most relevant consideration however resolutions of disapproval under 244 c 2 are formally characterized in reality a departure from the status quo occurs only upon the concurrence of .....

Zant Vs. Stephens

Court: US Supreme Court

..... inferences from conduct that is constitutionally protected georgia has not for example sought to characterize the display of a red flag cf stromberg v california the expression of unpopular ..... did not balance aggravating circumstances against mitigating circumstances is also inconsistent with this court s characterization of the almost identical instructions given in coker v georgia 433 u s 584 .....

Connick Vs. Myers

Court: US Supreme Court

..... 759 connick s judgment and apparently also that of his first assistant dennis waldron who characterized myers actions as causing a mini insurrection was that myers questionnaire was an act of ..... concern in only a most limited sense her survey in our view is most accurately characterized as an employee grievance concerning internal office policy the limited first amendment interest involved here .....

Rushen Vs. Spain

Court: US Supreme Court

..... of counsel at trial if established by the record could be characterized as harmless beyond a reasonable doubt nor can i subscribe to ..... she would remain unbiased footnote 3 14 the district court accurately characterized the state trial judge s finding as an implicit conclusion that ..... in app a to pet for cert 5 the majority characterizes the holding of the court of appeals as a ruling that .....

Perry Educ. Ass'n Vs. Perry Educators' Ass'n

Court: US Supreme Court

..... intended to discourage one viewpoint and advance another we believe it is more accurate to characterize the access policy as based on the status of the respective unions rather than their ..... at 424 u s 859 dissenting opinion i stated those cases permitting public expression without characterizing the locale involved as a public forum together with those cases recognizing the existence of .....

Director, Owcp Vs. Perini North River Assocs.

Court: US Supreme Court

..... law would not materially affect the uniformity of maritime law then the employment would be characterized as maritime but local and the state could provide a compensation remedy grant smith ..... adequate protection for longshoremen injured on navigable waters the fact that these workers had been characterized as maritime in the cases that had denied them adequate state protection explains why congress .....

White Vs. Mass. Council of Constr. Employers

Court: US Supreme Court

..... while relevant if the commerce clause imposes restraints on the city s activity this characterization is of no help in deciding whether those restraints apply the massachusetts court ..... occasion here to inquire whether subsidy programs unlike that involved in alexandria scrap warrant characterization as proprietary rather than regulatory activity the line between regulation and market participation .....