Exempt - Judgment Search Results

United States Vs. Amer. Coll. of Physicians

Court: US Supreme Court

..... is not substantially related to the organization s tax exempt purposes respondent tax exempt organization in furtherance of its exempt purposes of maintaining high standards in medical education and ..... of the regulation contributes importantly to the purposes for which respondent enjoys an exemption from federal taxation respondent has maintained throughout this litigation that the advertising in .....

United States Vs. Hemme

Court: US Supreme Court

..... believed it to represent roughly the proportion of equivalence between the values of the specific exemption and the credit taking into account average effective tax rates this proposed transitional rule was ..... congress quite fairly decided that the credit should be reduced by 20 of the specific exemption previously taken a favorable exchange for the taxpayer footnote 3 taking into account congress .....

Dukart and Co. (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(12)LC507Tri(Delhi)

..... of varnish etc subject to the satisfaction of the following condition provided that no such exemption shall be allowed in respect of pigments colours paints enamels varnishes blacks and cellulose lacquers ..... for emphasis material portion of the opening part is extracted below the central government hereby exempts the excisable goods of the description specified in column 3 of the table hereto annexed .....

Gautam Sarabhai Trust No. 31 Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1987)20ITD528(Ahd.)

..... shareholders of the amalgamating company that would not have disentitled the shareholders to claim exemption as contemplated under section 47 vii similarly the fact that bonds of alkapuri were ..... to him a statute contains i machinery charging provisions ii exception provisions and iii exemption relief provisions the charging provisions and the exception provisions have to be interpreted strictly .....

United States Vs. Amer. Bar Endowment

Court: US Supreme Court

..... possible threat to competition becomes all the more hypothetical and remote ironically moreover the tax exempt alternative suggested by the government would have a far more obvious effect on competition ..... to exclude from unrelated business income earnings from business related to an organization s exempt function such as an insurance business run by a fraternal beneficial association for its .....

Dilichand Shreelal Vs. Collector of Central Excise and ors.

Court: Kolkata

Reported in: 1987(13)ECC193,1986LC704(Calcutta),1986(26)ELT298(Cal)

..... that acid oil produced by oil mills and solvent extraction plants would be eligible for exemption under the aforesaid government notification thereafter correspondence passed by and between the petitioner and ..... estoppel against his subsequent challenge the respondent authorities were fully aware of the said exemption notifications and they could not have collected the duty as they purported to do .....

L.N. Birla Vs. Commissioner of Wealth-tax

Court: Kolkata

Reported in: (1987)59CTR(Cal)23,[1987]168ITR86(Cal)

..... the firm or association determined in the prescribed manner section 5 exemption in respect of certain assets 1 subject to the provisions ..... partnership a question arose whether the assessee was entitled to such exemption a division bench of this court after construing the relevant ..... under section 4 of the act the question of granting exemption in respect of assets which have been included in the .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. R ...

Court: Kerala

Reported in: [1987]65STC105(Ker)

..... him in the mill under the abovementioned notification the assessing authority repelled this claim for exemption for two reasons namely that the assessee did not produce the proceedings of the ..... of the general manager district industries centre declaring the eligibility of the units for claiming exemption from sales tax provided further that the cumulative sales tax concession granted to a unit .....

Shree Laxmi Distributing Agency Pvt. Ltd. Vs. State of U.P. and ors.

Court: Allahabad

Reported in: [1987]66STC112(All)

..... s contention taken in the writ petition was that the exemption granted arbitrarily discriminates between the purchases from two sources and ..... to be ultra vires the governor is further pleased to exempt with immediate effect subject to the conditions and restrictions specified ..... issued under this provision 9 granting modifying or withdrawing an exemption from tax is in the nature of a piece of .....

O'Connor Vs. United States

Court: US Supreme Court

..... of the understanding that article xv applies only to panamanian taxes in conferring an exemption from property taxes 3 displays an assumption that only personal property within the republic of ..... salary for work performed in for example bogota would seem plainly to qualify for exemption under this provision rendering the second sentence on the petitioners understanding superfluous with regard to .....