Exclude - Judgment Search Results

Gitlitz Vs. Commissioner

Court: US Supreme Court

..... 1991 an insolvent s corporation in which petitioners david gitlitz and philip winn were shareholders excluded its entire discharge of indebtedness amount from gross income on their tax returns petitioners ..... in gross income the commissioner s contentions that notwithstanding the statute s plain language excluded discharge of indebtedness is not income and specifically that it is not tax exempt .....

Circuit City Stores, Inc. Vs. Adams

Court: US Supreme Court

..... lesser connection to commerce it is a permissible inference that the former contracts were excluded because congress had already enacted or soon would enact statutes governing 107 transportation workers ..... same sentence explicit reference to seamen and railroad employees construing the residual phrase to exclude all employment contracts fails to give independent effect to the statute s enumeration of .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... and section 80 ia on the profits and gains of each eligible industrial undertaking without excluding from the profits of the concerned industrial undertakings depreciation eligible under section 32 and without ..... respectfully following the aforesaid judgment of the bombay high court direct the assessing officer to exclude the amount of excise duty from the figure of total turnover for the purpose of .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... and section 80 m on the profits and gains of each eligible industrial undertaking without excluding from the profits of the concerned industrial undertakings depreciation eligible under section 32 and without ..... respectfully following the aforesaid judgment of the bombay high court direct the assessing officer to exclude the amount of excise duty from the figure of total turnover for the purpose of .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... provision mean but whether there are certain grounds for inferring that the legislature intended to exclude jurisdiction of the courts from authorising the detention of an arrestee whose arrest was ..... recognised by the statute and a new statutory remedy for its enforcement provided without expressly excluding the civil courts jurisdiction then both the common law and the statutory remedies might .....

N. Balakrishnan Vs. Joint Secretary, Ministry of Finance

Court: Chennai

Reported in: 2002(80)ECC503; 2002(139)ELT278(Mad)

..... operation of section 14 of the limitation act is specifically excluded there can be no dispute that the customs act is ..... it beyond such maximum time limit specified in the statute by excluding the time spent in prosecuting in good faith and due ..... of the above provision unmistakably show that the legislature has deliberately excluded the application of the principles underlying sections 5 and 14 .....

Ecof Detergents (P.) Ltd. Vs. Commercial Tax Officer and anr.

Court: Chennai

Reported in: (2002)1MLJ174; [2004]138STC367(Mad)

..... kinds including medicated soaps liquid soaps and moisturised soaps but excluding hand made soaps and shampoos ii washing soaps of all ..... polishes were specifically mentioned in that entry as having been excluded the scouring powders however were first mentioned only on and ..... change the very fact that it was considered necessary to exclude shampoos and metal polishers is indicative of the breadth of .....

Ananga Uday Singh Deo Vs. Ranga Nath Mishra and ors.

Court: Supreme Court of India

Reported in: 2001VIIIAD(SC)599; AIR2001SC2992; JT2001(8)SC574; (2002)1MLJ66(SC); 2001(7)SCALE172; (2002)1SCC499

..... officer shall decide by lot which of them shall be excluded and after excluding him in the manner aforesaid declare the other candidate ..... officer shall decide by lot which of them shall be excluded and after excluding him in the manner aforesaid declare the other candidate ..... elected is less than the required number the returning officer shall exclude from the poll the candidate lowest on the poll and .....

Highway Cycle Industries Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... defines eligible business and the said definition is exclutory definition every business other than one excluded under clause a and b is eligible business to be considered for quantification of ..... a small scale industrial undertaking and some other businesses specified in the above clauses are excluded all other businesses are eligible businesses we are not concerned here with provisions defining new .....

Highway Cycle Industries Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)74TTJ(Chd.)171

..... defines eligible business and the said definition is exclutory definition every business other than one excluded under clauses a and b is eligible business to be considered for quantification of ..... a small scale industrial undertaking and some other businesses specified in the above clauses are excluded all other businesses are eligible businesses we are not concerned here with provisions defining .....