Context - Judgment Search Results

Warner Hindustan Ltd. and anr. Vs. Income-tax Officer and ors.

Court: Andhra Pradesh

Reported in: [1982]134ITR158(AP)

..... observed the words should be construed in the light of their context rather than what may be either their strict etymological sense or ..... various meanings and acquires a particular connotation having regard to the context in which it is used in finance and cost accountancy by ..... in an undertaking unless restricted by words employed or by the context in which it is used must be taken as including all .....

Kantilal and Co. Vs. State of Gujarat and anr.

Court: Gujarat

Reported in: (1980)2GLR260

..... amplified the connotation of article 301 and article 304 b it was done in the context of rajasthan motor vehicles taxation act 1951 the constitutional validity of which was challenged under ..... list the parliament had the exclusive jurisdiction to legislate upon the sugar industry id that context the supreme court has laid down the principle for construing legislative entains in the constitution .....

Commissioner of Income-tax Vs. Karam Chand Thapar and Brothers

Court: Kolkata

Reported in: (1980)19CTR(Cal)49,[1981]131ITR175(Cal)

..... reservation of finance for long term use when employed in the context of accounting if the reserve for depreciation is judged by ..... dealing with companies the expression reserve was therefore understood in the context of companies we are making this observation in order to meet ..... liability which merited exclusion from being considered as reserve in the context of rule 1 of schedule ii to the act this .....

Shriram Sharma Vs. Morena Central Cooperative Bank Limited and ors.

Court: Supreme Court of India

Reported in: (1981)1SCC59

..... meaning is subject to anything repugnant in the subject or context the context in which the defined word occurs may clearly indicate that ..... of the expression ldquo registered dealer rdquo the subject and context in fact re enforce the view that the expression ldquo ..... of the foregoing discussion is that having regard to the context collocation and the object of the expression ldquo registered dealer .....

Fullilove Vs. Klutznick

Court: US Supreme Court

..... go on to decide whether the limited use of racial and ethnic criteria in the context presented is a constitutionally permissible means for achieving the congressional objectives and does not violate ..... program will function within constitutional limitations but as mr justice jackson admonished in a different context in 1941 footnote 75 the supreme court can maintain itself and succeed in its tasks .....

Central Hudson Gas and Elec. Vs. Public Svc. Comm'n

Court: US Supreme Court

..... although the marketplace of ideas has a historically and sensibly defined context in the world of political speech it has virtually none ..... government the free flow of information is important in this context not because it will lead to the discovery of any ..... we are convinced that off peak promotion especially in the context of imperfectly structured electric rates is inconsistent with the public .....

Bachan Singh Vs. State of Punjab

Court: Supreme Court of India

Reported in: (1982)3SCC24; [1983]1SCR145a

..... special reasons to be recorded for such sentence the expression special reasons in the context of this provision obviously means exceptional reasons founded on the exceptionally grave circumstances of ..... final solutions cast in generalisations of universal applicability constitutional law raises in a legal context problems of economic social moral and political theory and practice to which non lawyers .....

Manubhai D. Shah Vs. Life Insurance Corporation of India and ors.

Court: Gujarat

Reported in: AIR1981Guj15; (1981)0GLR206

..... is scurrilous vituperative simply maligning propagandist or otherwise commonplace 29 let us take in this context an extreme illustration assuming that the official gazette publishes a studied criticism of someone ..... but to answer the question in the affirmative 30 it is necessary in this context to examine the functions of fundamental rights guaranteed under the constitution to all citizens .....

Union Carbide India Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1980)19CTR(Cal)77,[1981]130ITR351(Cal)

..... for the purpose of business must be viewed in the particular context of business interest or expediency if the outgoingor an expenditure ..... hereinbefore held that a loan was not liability and in that context the purpose with which the loan was obtained was immaterial ..... asset as aforesaid explanation i in this sub section unless the context otherwise requires a rate of exchange means the rate of .....

State of Kerala and anr. Vs. Malayalam Plantations Ltd.

Court: Kerala

Reported in: AIR1981Ker1

..... certain words appearing in the indian income tax act in the context of the definition contained in that act we are not ..... with lands cultivated with agricultural crops other than trees in the context therefore cultivation of timber or eucalyptus trees cannot be equated to ..... the applicability of the principle of ejusdem generis to the present context we now consider that the said principle may not have .....