Explain - Judgment Search Results

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)115TTJ(Mum.)173

..... documents the ao made the addition for the reason that those were not explained during assessment proceedings during appellate proceedings the learned authorised representative submitted that those ..... on seized documents during search for the reason that those documents were not explained by the appellant during assessment proceedings during appellate proceedings the learned authorised representative .....

Uttecht Vs. Brown

Court: US Supreme Court

..... 73 but these responses were interspersed with more equivocal statements the state challenged juror z explaining that he was confused about the conditions under which death could be imposed and ..... recommend the death penalty we nevertheless upheld his exclusion because the trial judge had previously explained that he wanted to know if you have such strong religious moral or conscientious principles .....

Deputy Commissioner of Income Tax Vs. Syncome Formulations (i) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106ITD193(Mum.)

..... above scenario of different assessment years and differently worded sections the learned standing counsel further explained that the position canvassed by the revenue has been empathetically made clear in the ..... the assessee is governed by the provisions of law contained in section 115ja 115jb he explained that the saving clauses provided under section 115ja 115jb only protect the normal deduction .....

The Asstt. C.i.T. Vs. National Lamination Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)109ITD181(Ahd.)

..... specifications and the assesses as per their specific requirements manufactured transformer core it was explained that in the manufacturing of transformer core a series of processes were involved when ..... as part of transformer unless and otherwise it has undergone various engineering processes as explained as each and every process individually and collectively contribute to the visible and invisible .....

Videsh Sanchar Nigam Ltd. Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)111ITD190(Mum.)

..... application relying on the principles of statutory interpretation by guru prasanna singh he explained that general words preceding the enumeration of specific words are not governed by the reverse ..... domestic satellite service or network of trunking and electronic data interchange services he explained that the above extension to the term telecommunication services needs to be widely construed and .....

Deputy Commissioner of Income Tax Vs. Glaxo Smithkline Consumer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2007)107ITD343(Chd.)

..... together to obviate hardship or unintended consequences 3 2 consideration of the budget speech memorandum explaining the provision the decision of the supreme court language of the provision and purpose of ..... argument of the learned departmental representative object purpose and import of section 43b has been explained emphasized and noted above the same was clearly stated and admitted to be to allow .....

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

Court: US Supreme Court

..... classifications as becomes clearer when the district s plan is further considered jefferson county has explained how and when it employs these classifications only in terms so broad and imprecise ..... ones in mcdaniel devised to overcome a history of segregated public schools post at 47 explains its inability to understand why the remedial justification for racial classifications cannot decide these .....

Asstt. Cit Vs. Kishore Lal Balwant Rai

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... procedural and legal issues and often invent new evidence to explain undisclosed income legal battles contained for many years to decide ..... by the assessing officer that the transactions which have been explained by the dalal as belonging to certain persons are ..... cannot be enough to deduce that the transactions which are explained by dalal construe undisclosed income of the other person contemplated .....

National Assn. of Home Builders Vs. Defenders of Wildlife

Court: US Supreme Court

..... in so doing it erroneously deprived the agency of its usual administrative avenue for explaining and reconciling the arguably contradictory rationales that sometimes appear in the course of lengthy ..... only explanation the agency provided for 402 03 was the following this section which explains the applicability of section 7 implicitly covers federal activities within the territorial jurisdiction of .....

Panetti Vs. Quarterman

Court: US Supreme Court

..... of petitioner s alleged mental problems the underpinnings of petitioner s claims should be explained and evaluated in further detail on remand the conclusions of physicians psychiatrists and ..... psychiatric examination id at 427 in setting forth these minimal procedural protections justice powell explained that b eyond these basic requirements the states should have substantial leeway to determine .....