Element - Judgment Search Results

KSR Int'l Co. Vs. Teleflex Inc.

Court: US Supreme Court

..... court must ask whether the improvement is more than the predictable use of prior art elements according to their established functions following these principles may be difficult if the claimed ..... the ordinary course without real innovation retards progress and may for patents combining previously known elements deprive prior inventions of their value or utility since the tsm test was devised the .....

United States Vs. Resendiz-ponce

Court: US Supreme Court

..... three different overt acts indeed if each overt act were treated as a separate element an attempt involving multiple overt acts might conceivably qualify for several separate offenses thus ..... to me certainly irrelevant and probably incorrect many common law crimes have retained relatively static elements throughout history burglary among them that has never been thought to excuse the specification .....

Parents Involved in Community Schools Vs. Seattle School Dist. No. 1

Court: US Supreme Court

..... subsequent to this court s decision in johnson footnote 18 after discussing the democratic element the dissent repeats its assertion that the social science evidence supporting that interest ..... school districts operating in myriad circumstances have devised myriad plans often with race conscious elements all for the sake of eradicating earlier school segregation bringing about integration or .....

Karnataka Agro Chemicals and ors. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2007)(120)ECC25

..... micronutrient compounds are basically mixtures of zinc ferrous manganese boron etc and all these elements are present in various percentages but within the limit specified in the fertilizer control ..... alcohol based on the above and laboratory findings the sample is free from fertilizing elements nitrogen phosphorous and potassium the test report is rather contradictory the learned advocate has .....

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court: House of Lords

..... to the children s ownership of the shares gives the element of bounty to the arrangement constituted by the allotment what ..... expectation of other future events gave that transfer the necessary element of bounty but the events themselves did not form part ..... case it applies generally to all transactions containing the necessary element of bounty where the property given consists of ordinary shares .....

Hotel Leela Venture Ltd. Vs. Commissioner of Customs (Gen.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(119)ECC222

..... those purposes however the heading excludes reversible heat pumps comprising a motor driven fan and elements for changing both the temperature and the humidity these an regarded as air conditioning ..... heading 8415 clearly refers to air conditioning machines comprising of a motor driven fan and element for changing temperature and humidity including those machines for which the humidity cannot be .....

O'Brien and Others (FC) (Appellants) Vs. Independent Assessor (Respond ...

Court: House of Lords

..... will take account of this factor it will not include any element analogous to exemplary or punitive damages the assessor will also have ..... by sir david calcutt qc in assessing the non pecuniary loss element of the compensation awarded to mr robinson a victim of the ..... form of clothing food and accommodation the market value of those elements to a consumer would clearly be very much less than the .....

James Vs. United States

Court: US Supreme Court

..... for other acca offenses the court considers whether the offense s elements are of the type that would justify its inclusion within ..... facts of james particular offense and have looked solely to the elements of attempted burglary as defined by florida law such analysis ..... crime regardless of its exact definition or label having the basic elements of unlawful or unprivileged entry into or remaining in a .....

Asstt. Cit Vs. Modicon Network (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... only towards reimbursement of pre bid expenses there was no income element imbedded therein and that the remittance cannot also be considered ..... the assessee company for reimbursement of the expenses and no income element was imbedded therein and that they have not rendered any ..... to deduct tax is only with reference to the income element imbedded in the remittance this position has been affirmed by .....

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)11TTJ(Mum.)502

..... parties themselves and their privies ingredient iii is the material element in the decision for it determines finally their rights ..... reiterated and followed 117 taking further his submission that the element of competition was nonexistent in the present case he ..... disallowance under entertainment it is submitted that there is no element of entertainment included in the above expenses and hence .....