Differ - Judgment Search Results

Cottage Savings Ass'n Vs. Commissioner

Court: US Supreme Court

..... phellis weiss or marr for the commissioner s economic substitute concept of material difference under which differences would be material only when the parties the relevant market and the ..... the commissioner has construed the statutory term disposition of property to include a material difference requirement footnote 6 as we have recognized treasury regulations and interpretations long continued .....

Gujarat Agro Oil Enterprises Ltd. Vs. Arvind H. Pathak

Court: Gujarat

Reported in: AIR1993Guj47

..... branch office at piplod has acknowledged receipt of the containers of different dates including the delivery of 1200 containers on 2 8 73 ..... the defendant on 2 8 73 but the plaintiff issued two different bills in respect of this delivery when the plaintiff sent a ..... against duplication of the same item of 1200 containers under two different bills in view of this voluminous evidence shaking the plaintiff s .....

Lankford Vs. Idaho

Court: US Supreme Court

..... in the capital sentencing context we emphasized that death is a different kind of punishment from any other which may be imposed in ..... sovereign in taking the life of one of its citizens also differs dramatically from any other legitimate state action it is of vital ..... 506 690 p 2d 1336 1338 1984 codefendants had different backgrounds and played different parts in the commission of the crime under these .....

State of Maharashtra Vs. Dr. B.K. Subbarao and Another

Court: Mumbai

Reported in: 1993CriLJ2984

..... accused stands charged is the atomic energy act 1962 this act is basically concerned with different aspect of the production development use and disposal of atomic energy there are however areas ..... it is for this reason that under the rules of business powers are delegated to different officers who after obtaining the requisite government approval accord letters of sanction or authorisation to .....

J. Seetha Rama Sastry Vs. State of Karnataka and Another

Court: Karnataka

Reported in: ILR1991KAR3053; [1993]199ITR588(KAR); [1993]199ITR588(Karn)

..... applied by this court to taxing statutes 25 the requirement of a qualitative difference between the persons classified differently under a legislation is again brought out by the supreme court in ..... indian territory or that the same remedies should be made available to them irrespective of differences of circumstances it only means that all persons similarly circumstances shall be treated alike both .....

T.M. Chandrasekhar Vs. L.R. Shivaramegowda

Court: Karnataka

Reported in: ILR1992KAR444; 1991(3)KarLJ308

..... elections candidates of the communities whose members are not in majority were also returned from different constituencies in the state in previous elections the petitioner according to him was throughout ..... of his several agents the allegation that these pamphlets created hatred among people of different communities becomes wholly untenable he reiterates that there is very good communal harmony in .....

The Commissioner, Kakinada Municipality Vs. Kambampati Venkateswara Ra ...

Court: Andhra Pradesh

Reported in: 1991(3)ALT245

..... 168 1 of the calcutta municipal corporation act 1951 made no difference there the proviso read as follows provided that in respect of ..... corporation 8 supra that the proviso in question would make no difference 9 the judgment of the supreme court in corporation of calcutta ..... on the language of the particular non obstante clause took a different view saying that the fair rent basis under the rent control .....

Commissioner of Income-tax Vs. S.L. Agarwala and Co.

Court: Orissa

Reported in: (1992)101CTR(Ori)222; [1992]197ITR239(Orissa)

..... the big iron ingot is commercially and intrinsically separate and different from the small iron pieces manufactured the plea of the ..... article suffers a species of transformation and a new and different article emerges this characteristic has been the subject of considerable ..... necessary i e there must be transformation a new and different article must emerge having a distinctive name character or use .....

Maharashtra State Board of Secondary and Higher Secondary Education Vs ...

Court: Supreme Court of India

Reported in: JT1991(2)SC296; 1991(1)SCALE187; (1991)2SCC716; [1991]1SCR773

..... that an enquiry with a right to representation must always precede in every case however different the universities are responsible for their standard and conduct of the examination the essence of ..... that the evidence available on record is insufficient or inadequate or on the ground that different view could possibly be taken on the evidence available on the record the examination committee .....

State of U.P. and anr. Vs. Synthetics and Chemicals Ltd. and anr.

Court: Supreme Court of India

Reported in: 1993(41)ECC326; JT1991(3)SC268; 1991(2)SCALE110; (1991)4SCC139; [1991]3SCR64; [1992]87STC289(SC); 1991(2)LC396(SC)

..... for regulating distribution and supply of the general entry for regulating distribution and supply is different from exercise of taxing power the two do not even remotely touch each other therefore ..... regulating distribution and supply of it the general entry for regulating distribution and supply is different from exercise of taxing power the two do not even remotely touch each other therefore .....