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M.B. Chemicals Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)76ITD1(Pune.)

..... the emphasis is on transformation of the original commodity into something else the emphasis is also on change in the character of ..... removed from it is not the substance in question but something else what is obtained after cleaning is the purer substance emphasis ..... recalls primarily the reflective function of the article more than anything else it is a mirror an article which reflects images it .....

M.B. Chemicals Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)76ITD1(Pune.)

..... the emphasis is on transformation of the original commodity into something else the emphasis is also on change in the character of ..... removed from it is not the substance in question but something else what is obtained after cleaning is the purer substance emphasis here ..... recalls primarily the reflective function of the article more than anything else it is a mirror an article which reflects images it .....

M. B. Chemicals Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

..... the emphasis is on transformation of the original commodity into something else the emphasis is also on change in the character of ..... removed from it is not the substance in question but something else what is obtained after cleaning is the purer substance 27 accordingly ..... recalls primarily the reflective function of the article more than anything else it is a minor an article which reflects images it .....

Manik Mukherjee Vs. State of Bihar

Court: Patna

..... fingered towards the guilt of the accused appellant alone and none else and hence arrived at the decision of conviction and sentence ..... handed over to that police station by a passenger or somebody else who had helped in rescuing the accused appellant from river ..... and after the occurrence definitely finger towards his guilt and none else 32 the accused appellant is a matured criminal lawyer and perhaps .....

Hari Lal S/O Babu Lal Vs. State

Court: Allahabad

Reported in: 2001CriLJ695

..... unerringly lead to the inference that the deceased was strangulated by appellant alone and nobody else 23 when appellant was examined by the trial court under section 313 of the ..... important and glaring incriminating circumstance could only be explained by the appellant and by nobody else being personally and exclusively within his knowledge instead of giving any explanation of this incriminating .....

Hill Vs. Colorado

Court: US Supreme Court

..... of any message that anyone may wish to communicate to anyone else either inside or outside the regulated areas it does however make ..... that the leafletter obtain from each subject permission to approach or else man a stationary post one that does not obstruct access to ..... conduct that the constitution clearly does not protect it is something else to assume that all those who wish to speak outside health .....

D.P. Metals Vs. State of Rajasthan

Court: Rajasthan

Reported in: [2001]121STC311(Raj); 2001(4)WLC115; 2000(3)WLN445

..... in clause b to the owner of the goods or to anybody else duly authorised by such owner during the course of the proceeding ..... can be released to the owner of the goods or to anybody else duly authorised by such owner during the course of proceedings if ..... of furnishing may be done by the declarant himself or through somebody else like obligation is cast on any dealer or person other than registered .....

Bank of Baroda Vs. Securities and Exchange Board of

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... particular course of action instead of resorting to the provisions existing else where 14 the learned counsel submitted that the show cause notice ..... on which the public made subscriptions does not mean anything who else other than the bankers to an issue is responsible to ..... so the argument that since section 73 is in position nothing else should be done by other authorities to redress the grievances of .....

Shri Mahavir Nagari Sahakari Pat Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)74TTJ(Pune.)793

..... bogus names it itself implies that such deposits belong to somebody else other than the assessee accordingly he submitted that the assessing ..... departmental representative the assessee engaged in the business of laundering someone else s money and hence the addition is not possible in ..... was engaged in the business of money laundering of somebody else s money and hence the addition is not possible in .....

Dina Bawri Vs. State of Assam

Court: Guwahati

..... district jorhat at 2 15pm on 16 5 1993 by none else than the elder brother of the accused bhim bawri alleging therein ..... this court must give death sentence as the accused has killed none else but his own mother and helpless sister she has also relied ..... objects of punishment as being deterrent or reformative or preventive and nothing else the ultimate justification of any punishment is not that it is .....