Differ - Judgment Search Results

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1996)58ITD35(Pune.)

..... full bench because the learned accountant member shri t v k natarajachandran sitting in two different combinations have taken diametrically opposite views while disposing of the case in ita no 1909 ..... same was submitted along with the returns it is stated that maintenance of accounts is different from maintaining regular books of account and a question was asked whether he had maintained .....

Denver Area Ed. Telecommunications Consortium, Inc. Vs. Fcc

Court: US Supreme Court

..... a straitjacket that disables government from responding to serious problems this court in different contexts has consistently held that government may directly regulate speech to address ..... programming bottleneck problems thus effectively negating the primary justifications for treating cable operators differently from other first amendment speakers 819 ibid interests of programmers in maintaining .....

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... ought to be refunded this circumstances emphasises how the jurisprudence in each country has developed differently we on our part have to evolve appropriate principle to meet the emerging situation keeping ..... s nariman sri soli sorabjee and sri harish salve senior advocates who appeared for the different assessees claimants and sri k parasaran and sri m chandrashekhar senior advocate who appeared for .....

Mannalal Nirmal Kumar Soorana Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1982)1ITD412(JP.)

..... were revalued and brought into the books of account the difference in valuation accrued to the assessee as income by this ..... he contributed them as capital to the partnership and consequently the difference between the value at which they were contributed to the ..... months adopted by the assessee for maintaining his accounts but different from the financial year and preceding a financial year 120 .....

Dr. Thomas Varghese Vs. State of Kerala

Court: Kerala

Reported in: [1997]226ITR365(Ker)

..... respective trusts the intention that the partners joined the partnership as representatives of the different family trusts has been sufficiently established as found hereinbefore when all the partners signed ..... the partnership deed in their representative capacity describing themselves as trustees of different trusts how could a different intention be gathered from the recitals in the deed of course .....

United States Vs. Winstar Corp.

Court: US Supreme Court

..... the terms of the subsequent statute the application of the doctrine will therefore differ according to the different kinds of obligations the government may assume and the consequences of enforcing ..... important question is whether an unanticipated circumstance has made performance of the promise vitally different from what should reasonably have been 906 opinion of souter j inference is particularly .....

Bush Vs. Vera

Court: US Supreme Court

..... requires this unnecessary intrusion into the ability of states to negotiate solutions to political differences while providing long excluded groups the opportunity to participate effectively in the democratic ..... it recharacterized the cause of action in terms devised in other cases addressing essentially different problems by proscribing the consideration of race when it is the predominant factor .....

M. L. B. Vs. S. L. J.

Court: US Supreme Court

..... sought state aid to subsidize their privately initiated action or to alleviate the consequences of differences in economic circumstances that existed apart from state action m l b s complaint ..... sought state aid to subsidize their privately initiated action or to alleviate the consequences of differences in economic circumstances that existed apart from state action ante at 125 petitioner in apparent .....

United States Vs. Ursery

Court: US Supreme Court

..... an unworkable rule inconsistent with well established precedent 286 statutes serve a purpose quite different from civil penalties halper s method of determining whether the exaction was remedial or ..... a constitutional prohibition on multiple punishments the order of punishment cannot possibly make any difference iii the government s third argument is that the civil forfeiture and the criminal .....

United States Vs. Virginia

Court: US Supreme Court

..... separate and unequal educational programs for men and women in declaring the substantially different and significantly unequal vwil program satisfactory the appeals court displaced the exacting ..... except for those minimum essential adjustments in such standards required because of physiological differences between male and female individuals experience shows such adjustments are manageable see .....