Commentary - Judgment Search Results

British Airways Plc. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD90(Delhi)

..... other airlines its aircrafts will fly and normal traffic will continue 6 the oecd commentary has also clarified that separate business activities are not covered under air transport operation ..... compilation filed during the course of the hearing and he further placed reliance on various commentaries pertaining to dtaa agreements and conventions pertaining to international air traffic and lastly the .....

Assistant Commissioner Vs. G.T.C. Enterprises

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2003)87ITD188(Chennai)

..... madras and xerox copy of page nos 343 to 360 of the commentary on income tax by chaturvedi and pithisaria that apart the assessee brought ..... consequences page no 343 of vol i of chaturvedi and pithisaria s commentary on income tax 7 2 in construing an ongoing act the ..... of them ineffective or otiose page 346 of chatruvedi amp pithisaria s commentary on income tax vol i 7 6 to a beneficial legislation a .....

income-tax Officer Vs. Shanti Parkash Arora

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2001)78ITD145(Asr.)

..... tribunal he also referred to the observations made in the famous commentary of palkhivala on page 1125 to emphasise that an order passed ..... s learned counsel also referred to the obser vations made in the commentary of kanga amp palkhivala to emphasise that an order passed under ..... s appeal were competent the ld accountant member referred to the commentary of v s sundaram on the law of income tax in .....

Atwater Vs. Lago Vista

Court: US Supreme Court

..... make warrantless arrests for misdemeanors not involving any breach of the peace finally legal commentary for more than a century has almost uniformly recognized the constitutionality of extending ..... the judicial tradition of sustaining such statutes against constitutional attack are buttressed by legal commentary that for more than a century now has almost uniformly recognized the constitutionality .....

Dy. Cit Vs. Rajneesh Foundation

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)73TTJ(Pune.)649

..... on diverse subjects such as vedanta geetha the philosophy of sant kabir and guru nanak commentary on sikh scriptures and so on and so forth the learned am has further referred ..... kabir kahe kabir diwana on gurunanak ek omkar satnam a commentary on the sikh scripture known as japuji hailed as best commentary by gyani zail singh ex president of india we further .....

Danial Latifi and anr. Vs. Union of India

Court: Supreme Court of India

Reported in: 2001VIIIAD(SC)1; AIR2001SC3958; 2001(2)ALD(Cri)787; 2001(4)ALLMR(SC)829; 2001(2)ALT(Cri)327; 2002(50)BLJR745; 2001CriLJ4660; II(2001)DMC714SC; (2002)1GLR531; JT2001(8)SC218

..... translation of the quran by shah waliullah dahlavi 3 al manar commentary on the quran arabic 4 al isaba by ibne hajar asqualani ..... period it is submitted that mr m asad s translation and commentary has been held to be unauthentic and inerrable and has been ..... that declaration was made after considering the holy quran and other commentaries or other texts when a constitution bench of this court analysed .....

Ram Prasad Somani Vs. the Bank of Rajasthan Limited

Court: Rajasthan

Reported in: 2001(3)WLC517; 2002(1)WLN153

..... the schedule i table a of the companies act and in view of the above commentaries i am of the opinion that the board of directors have powers to call extraordinary ..... meeting in particular situation only 47 the learned counsel for the appellant submitted that the commentaries are dealing with the provisions of the companies matters as in england and not in .....

Herbertsons Ltd. Vs. Dy. Cit

Court: Mumbai

Reported in: (2004)87TTJ(Mumbai)840

..... as there is no ambiguity in the interpretation in support the commentary by justice g p singh in his book principle of statutory ..... made that business actually exists learned departmental representative relied on the commentary on pp 574 and 575 of a ramaiya s companies act ..... the exact scope and meaning of promoter we have perused the commentary on companies act by a ramaiya we find that the term .....

Bistappa Rama Naik Vs. State of Karnataka and ors.

Court: Karnataka

Reported in: ILR2002KAR191; 2002(1)KarLJ105

..... surrender at page no 14 of the act of 1961 edition in the commentary by the author k s gupte it is mentioned as under aval ..... f dated 16 5 1949 8 thus it is clear from the above commentary of the learned author that aval karkun can exercise the powers of ..... the above referred book of bombay tenancy and agricultural lands act 1948 with commentary by k s gupte of 1961 edition which is extracted as under .....

Agri Marketing Co. Sarl Vs. Imperial Exports Limited

Court: Mumbai

Reported in: 2002(2)BomCR646

..... sue cannot be transferred learned counsel places reliance in support on the commentary on transfer of property by mulla 9th edition to the following ..... or morality the foundation of the argument is based on the commentary in transfer of property act by mulla and the two judgments ..... not arise at all it is this part in mulla s commentary on transfer of property act which has commented to the effect .....