Concept - Judgment Search Results

Mrs. Arathi Shenoy and ors. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2000)75ITD100(Bang.)

..... acquisition was capable and susceptible as ascertainment 5 whether the concept of reallocation of state of affairs amongst partners arising as ..... also contended that the apex court very well appreciated the concept of partnership in addanki narayanappa vs bhaskara krishnappa air ..... 77 retirement in the normal course also involves the same concept of relinquishment of capital asset that is the interest .....

Oswal Fats and Oils Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: [2002]128STC116(P& H)

..... deferment on total production the state government cannot apply the concept of incremental production and deprive it of the benefits admissible ..... because it will not suffer any injury by invoking the concept of incremental production for the purpose of grant of ..... petitioner under rule 4 b 1 ii without applying the concept of incremental production the punitive action taken against the petitioner .....

United States Vs. Morrison

Court: US Supreme Court

..... a federal relationship enforceable by this court through limits on otherwise plenary commerce power this conception is the subject of the majority s second categorical discount applied today to the ..... some state activities categorically defied the commerce power as understood in accordance with generally accepted concepts after confirming madison s and wilson s views with a recitation of the sources .....

Fenoplast Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)82ITD178(Hyd.)

..... or the accumulated loss may reduce this is an accounting concept but this concept is not applicable to the case of taxation of undisclosed ..... or the accumulated loss may reduce this is an accounting concept but this concept is not applicable to the case of taxation of ..... purposes income would include loss also those cases pertain to the concept of income which is different from total income which is .....

Vasantha R. Vs. Union of India (Uoi) and ors.

Court: Chennai

Reported in: (2001)IILLJ843Mad

..... morality public order and general welfare in a democratic society the concept of equality and equal protection of law guaranteed by article ..... of equality but the rule of differentiation is inherent in the concept of equality equality means parity of treatment under parity of ..... jurists recognizes that the rule of law is a dynamic concept for the expansion and fulfilment of which jurists are primarily .....

Anil Agarwal and Others and Vinod Kumar and Others Vs. the Institute o ...

Court: Delhi

Reported in: 2000IVAD(Delhi)104; AIR2000Delhi320; 2000(54)DRJ415

..... of the judgment which reads as below 2 democracy is a concept a political philosophy an ideal practices by many nations culturally advanced ..... right or privilege and not a natural absolute or vested right concepts familiar to common law and equity must remain stranger to ..... right or privilege and not a natural absolutes or vested right concepts familiar to common law and equity must remain strangers to .....

Mitchell Vs. Helms

Court: US Supreme Court

..... those religions without school systems ready to claim their fair share b the plurality s conception of evenhandedness does not however control the case whose disposition turns on the misapplication of ..... the support of old ones app 105a 108a 184a 185a the evidence shows that the concept of supplementing instead of supplanting was poorly understood by the sole government official administering the .....

Anil Agarwal Vs. Institute of Chartered Accountants

Court: Delhi

Reported in: [2000]110TAXMAN89(Delhi)

..... of the judgment which reads as below 2 democracy is a concept a political philosophy an ideal practiced by many nations culturally advanced ..... right or privilege and not a natural absolute or vested right concepts familiar to common law and equity must remain stranger to ..... right or privilege and not a natural absolute or vested right concepts familiar to common law and equity must remain strangers to .....

Lakhan Singh Vs. State of U.P. and Others

Court: Allahabad

Reported in: 2000(4)AWC2625; (2000)3UPLBEC2641

..... situations continually arise changes in conditions may require a new look at the existing legal concepts it is not enough merely to interpret the constitutionaltext it must be interpreted so as ..... the times interpretation of the constitution is a continual process the institutions created thereunder the concepts propounded by the framers and the words which are beads in the constitutional rosary may .....

Atul R. Aggarwal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)78ITD343(Delhi)

..... vallabhdas amp co 1962 46 itr 144 sc in which the concept of real income was defined for the first time their lordships ..... arises or is deemed to accrue or arise in india the concept of real income theory had been subject matter of the scrutiny ..... ltd supra in which their lordships have taken into consideration about the concept of relinquishment of income earned on accrual basis but their lordships .....