Definitely - Judgment Search Results

Environmental Defense Vs. Duke Energy Corp.

Court: US Supreme Court

..... suggests that congress meant to eliminate customary agency discretion to resolve questions about a statutory definition by looking to the surroundings in which the defined term appears epa s construction ..... congressional code for eliminating the customary agency discretion to resolve questions about a statutory definition by looking to the surroundings of the defined term where it occurs see new .....

James Vs. United States

Court: US Supreme Court

..... construes curtilage narrowly to include only an enclosed area surrounding a structure given this narrow definition we do not believe that the inclusion of curtilage so mitigates the risk presented by ..... common law understanding in the hobbs act for example congress explicitly expanded the common law definition of extortion to include acts by private individuals scheidler supra at 402 quoting evans v .....

India Japan Lighting Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... he argued that the word from preceding the expression the place of removal in the definition of input service indicated that clearance included outward transportation of final product from the place ..... clearance as the case may be the services specified in the inclusive part of the definition of input service pertain to activities performed either in relation to manufacture of final products .....

The Asstt. C.i.T. Vs. National Lamination Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)109ITD181(Ahd.)

..... the central excise department and by the sales tax department the crgo transformer core is definitely a new and different marketable article having different qualitative characteristic due to annealing and ..... an industrial undertaking the meaning of the term derived has been construed to have a definite narrow and restrictive meaning compared to the word attributable or referable to the industrial .....

Mercator Lines Ltd. Vs. Deputy Cit, Range 5(1)

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... facilities or scientific and industrial research and development or providing telecommunication services had the definition of industrial undertaking include the operation of ships there would have been no need ..... should be an undertaking engaged in the manufacture or processing of goods the similar definition is also in explanation 1 to section 33b according to which industrial undertaking means .....

Mitsubishi Corporation Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... after considering the rival submissions before him the learned commissioner appeals pointed out that the definitions of both the terms salary and perquisite are inclusive in nature any monetary payment by ..... prescribed in the proviso below section 17 2 vi has now been excluded from the definition of salary for this purpose for furnished accommodation the provision of valuation of perquisite of .....

K.S.B. Ali S/O. K.Z. Ali (In Representative Capacity of 203 Legal Heir ...

Court: Andhra Pradesh

Reported in: 2008(1)ALD548; 2007(6)ALT647

..... operation with effect from the date of the principal act the definition of atiyat grant has been amended by the said amendment ..... that though the word include was used in the original definition of atiyat grant the schedule which deals with the jurisdiction ..... immovable properties as rightly pointed by sri doabia though the inclusive definition clause contained in the act has the effect of enlarging .....

Pure Industrial Cock and Chemicals Ltd. Vs. State of M.P. and ors.

Court: Madhya Pradesh

Reported in: 2007(2)MPHT380

..... 1944 which is adopted in andhra pradesh general sales tax act arose for interpretation the definition reads thus tobacco means any form of tobacco whether cured or uncured and whether manufactured ..... something to which it would not ordinarily be applicable therefore the inclusive part of the definition cannot prevent the main provision from receiving its natural meaning in the aforesaid case the .....

thermax Babcock and Wilcox Ltd. Vs. Addl. Commissioner of It, Spl.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)304ITR130(Pune.)

..... the expenditure which is deductible for income tax purpose is one which is towards a definite and certain liability actually existing at the relevant time therefore a pure contingent liability ..... distinguished from a definite and actual liability arising in praesenti do not constitute expenditure and cannot be the .....

Long Island Care at Home, Ltd. Vs. Coke

Court: US Supreme Court

..... affected parties it is therefore reasonable to infer that congress intended its broad grant of definitional authority to the dol to include the authority to answer such questions respondent s reliance ..... consequently reasonable to infer and we do infer that congress intended its broad grant of definitional authority to the department to include the authority to answer these kinds of questions because .....