Differently - Judgment Search Results

Vital and Vital Oil Pvt. Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC1601Tri(Delhi)

..... according to webster s third new international dictionary 1966 edition the word oil has different connotations in different situations but in the context of item 5 aforesaid the meaning to be given ..... the consumer we pointedly asked learned counsel for the appellants if he could indicate any difference between vegetable oil and vanaspati which would essentially distinguish the former from the latter .....

Spaziano Vs. Florida

Court: US Supreme Court

..... the proposition that because of its severity and irrevocability the death penalty is qualitatively different from any other punishment and hence must be accompanied by unique safeguards to ensure ..... indicates that judges and juries do make sentencing decisions in capital cases in significantly different ways footnote 2 34 thus supporting the conclusion that entrusting the capital decision page .....

Hooghly Mills Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1985)13ITD173(Kol.)

..... the commission while stating that for the purpose of spreading the unaccounted income over the different assessment years pointed out that the assessee s representative undertook the exercises to reconstruct ..... base this point is also common to all the years under appeal different amounts are involved for the different relevant assessment years 21 from the impugned order of the commissioner appeals .....

indo Asian Switchgears (P.) Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1985)12ITD65(Delhi)

..... on sale of import entitlements there were also conflicting views expressed on this issue by different benches of the tribunal itself in these circumstances the learned third member suggested that this ..... go into that question on the other hand the departmental representative pointed out that the difference of opinion referred for decision is phrased in language wide enough to include consideration of .....

Duncan Bros. and Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1985)12ITD144(Kol.)

..... is submitted that in order to avoid invalidating orders due to instructions being given from different quarters the provision of section 144b was enacted according to him effective opportunity under section ..... 1983 142 itr 156 the learned departmental representative has drawn the distinction and the basic difference between the provisions of section 144b and of section 144a in the present case before .....

income-tax Officer Vs. J.M.P. Enterprises

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1993)46ITD104(Asr.)

..... examination or whether the deduction is straightaway allowable to the assessee 17 there being a difference of opinion between the learned accountant member and the learned judicial member the hon ble ..... learned counsel for the assessee very fairly conceded that the controversy which led to the difference of opinion between the learned members now stands resolved by the decision of the jurisdictional .....

Bank of Tokyo Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1985)13ITD32(Kol.)

..... nagarmull supra were distinguishable since the facts of those cases were different to the facts of the present case in the case of ..... the authorities below was that the assessee issued bank guarantees to different clients for varying periods it has been the practice of the ..... that the system of accounting followed by the assessee bank is different than that of the state bank of india the departmental .....

Securities Indus. Assn. Vs. Frs

Court: US Supreme Court

..... 10 it is clear that congress concern with commercial bank purchases of securities was different from its concern about commercial bank involvement in securities underwriting activities in 1938 ..... proscriptions of commercial banks securities activities the two provisions approach the same problem from different directions broadly speaking 16 tells firms that engage in commercial banking that they .....

Copperweld Vs. Independence Tube

Court: US Supreme Court

..... division or a wholly owned subsidiary here nothing in the record indicates any meaningful difference between regal s operations as an unincorporated division of lear siegler and its ..... by restraining the ability of others to compete that conduct has competitive significance drastically different from procompetitive integration footnote 2 28 in these cases the affiliation assisted exclusionary conduct .....

Smith Vs. Robinson

Court: US Supreme Court

..... required to pay for petitioner child s education where petitioners presented different claims for different relief based on different facts and legal theories and prevailed only on a nonfee claim ..... question we conclude that where as here petitioners have presented distinctly different claims for different relief based on different facts and legal theories and have prevailed only on a nonfee .....