Debatable - Judgment Search Results

T.M.A. Pai Foundation and ors. Vs. State of Karnataka and ors.

Court: Supreme Court of India

Reported in: AIR2003SC355; 2003(51)BLJR158; JT2002(9)SC1; 2003(1)KarLJ1; (2002)8SCC481; (2002)3UPLBEC2817

..... cultural protection to those who weretechnically not minorities but minorities nonetheless see constitutionalassembly debates official report reprinted by lok sabha secretariat 169 the draft article and the ..... is absolute in terms thus looking into theprecedents historical fact and constituent assembly debates and alsointerpreting articles 29 2 and 30 1 contextually and textually the .....

Harbanslal Aurora Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)82ITD1(Pune.)

..... shri pathak and the observations of my learned brother that a debatable issue cannot be the subject matter of prima facie adjustment under ..... section 143 1 a but in this case where is the debatable issue the only issue before this tribunal is whether the ..... learned members buttress the point that the issue involved was a debatable issue once this finding is reached the conclusion is irresistible that .....

Harbanslal Aurora Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)82ITD1(Pune.)

..... shri pathak and the observations of my learned brother that a debatable issue cannot be the subject matter of prima facie adjustment under ..... section 143 1 a but in this case where is the debatable issue the only issue before this tribunal is whether the ..... learned members buttress the point that the issue involved was a debatable issue once this finding is reached the conclusion is irresistible that .....

Assistant Commissioner of Vs. Mcdowell and Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)83ITD221(Bang.)

..... to be subjected to adjustment by the assessing officer is a debatable issue 7 after hearing the rival submissions we proceed to ..... 1 a the assessing officer was precluded from adjudicating upon any debatable issue the hon ble jurisdictional high court in the case of ..... within the ambit of prima jade adjustments or was it a debatable issue thereby taking it outside the ambit of prima jade adjustments .....

Eldred Vs. Ashcroft

Court: US Supreme Court

..... not at liberty to second guess congressional determinations and policy judgments of this order however debatable or arguably unwise they may be accordingly we cannot conclude that the ctea which ..... bills creating federal patent and copyright protection because the content of that first legislation the debate that accompanied it and the differences between the initial versions and the bills that .....

Utah Vs. Evans

Court: US Supreme Court

..... if the language of the census clause leaves any room for doubt the historical context debates accompanying ratification and subsequent early census acts confirm that the use of estimation techniques such ..... the calculation of populations could be and often were skewed for political or financial purposes debate about apportionment and the census consequently focused for the most part on creating a .....

Commissioner of Income-tax Vs. Hukam Chand Jain

Court: Rajasthan

Reported in: (2003)185CTR(Raj)537; [2003]262ITR373(Raj)

..... commissioner appeals on the ground that the issue before him was debatable and hence could not be considered as a mistake apparent on ..... deduction of any expenditure out of the incentive bonus is a debatable issue therefore the income tax officer cannot withdraw the expenditure on ..... of the tribunal the tribunal cannot say that the issue is debatable and the tribunal is bound to follow the view taken by .....

Commissioner of Income Tax Vs. Mali Ram Verma

Court: Rajasthan

Reported in: (2003)185CTR(Raj)539

..... cit a on the ground that the issue before him was debatable and hence could not be considered as a mistake apparent on ..... entitled for deduction of any expenditure out of incentive bonus is a debatable issue therefore ito cannot withdraw the expenditure on incentive bonus in ..... date of order of tribunal tribunal cannot say that issue is debatable and tribunal is bound to follow the view taken by the .....

Commissioner of Income Tax Vs. G.D. Sharma

Court: Rajasthan

Reported in: (2003)180CTR(Raj)169

..... dy cit a on the ground that the issue before him was debatable and hence could not be considered as a mistake apparent on ..... the allowability of expenses from the income of incentive bonus was a debatable issue and hence could not fall within the scope of proviso ..... shivraj bhatia supra and considering the fact that issue involved is debatable that cannot be corrected in order under section 154 of the .....

Commissioner of Income-tax Vs. Madras Fertilisers Ltd.

Court: Chennai

Reported in: (2003)184CTR(Mad)93; [2003]261ITR673(Mad)

..... to the high court that issue continued to remain debatable and therefore such a debatable issue could not be regarded as a mistake apparent ..... for the purpose of computation under section 40a 5 were indeed debatable at that time this court laid down the law in relation ..... mad 6 the assessing officer therefore could not have regarded a debatable issue as a mistake apparent from the face of the record .....