Express - Judgment Search Results

Commissioner of Income-tax, Tamil Nadu, Madras Vs. Express Newspapers ...

Court: Chennai

Reported in: [1984]149ITR311(Mad)

..... the income tax act for any particular assessment year that the expression the amount of the tax if any payable by him in ..... assessee may not come within its scope chose to construe the expression appeal occurring therein in a wide context and proceeded to hold ..... or the advocates general for the states there is no other express provision for permitting a third party to intervene in the proceedings .....

Commissioner of Income-tax, Tamil Nadu, Central Vs. Express Newspaper ...

Court: Chennai

Reported in: [1983]144ITR907(Mad)

..... to certain adjustment in the present case the assessee is a private company by name express newspapers private ltd madras its total income for the assessment year 1972 73 for purpose .....

Commissioner of Sales Tax Vs. Express Printing Press

Court: Mumbai

Reported in: AIR1983Bom190; [1983]52STC290(Bom); 1983TAXLR2871

sujata v manohar j 1 all these references pertain to two daily publications called joker and jabara printed by the...

Express Newspapers Ltd. Vs. Commissioner of Income-tax, Tamilnadu

Court: Chennai

Reported in: [1984]148ITR484(Mad)

..... s principle of statutory interpretation page 47 wherein the author has expressed his opinion thus at times the intention of the legislature ..... is not clear and the legislature itself uses two separate expression viz under the provision of this act and under the ..... rule of construction which is relevant to the present enquiry is expressed in the maxim generalia specialibus non derogant which means that .....

Express Newspapers Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1984]145ITR461(Mad)

..... taken as the basis for deduction according to the learned counsel for the assessee the expression any sums paid on account of qualifies only land revenue and not other tax levied ..... basis for deduction a harmonious construction of the said provision will be to construe the expression any sums paid on account of as qualifying not only land revenue but also any .....

American Express International Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)6ITD373(Mum.)

..... would misunderstand for this purpose it would be necessary to ascertain the connotation of the expression in accordance with the normal rules of accountancy prevailing in commerce and industry shri s ..... the assessment for that year is not absolute but is subject to qualification by any express provision or necessary implication a provision may be retrospectively brought into the statute book even .....

Connick Vs. Myers

Court: US Supreme Court

..... cases in a different section of the criminal court she strongly opposed the transfer expressing her view to several of her supervisors including petitioner shortly thereafter she prepared a ..... in justifying a particular discharge varies depending upon the nature of the employee s expression although such particularized balancing is difficult the courts must reach the most appropriate possible .....

Perry Educ. Ass'n Vs. Perry Educators' Ass'n

Court: US Supreme Court

..... very concept of the labor management relationship requires that the representative union be free to express its independent view on matters within the scope of its representational duties the lack of ..... policy in this case implicated the respondents first amendment rights by restricting their freedom of expression on issues important to the operation of the school system as the court of appeals .....

Ramdhan Vs. Bhanwarlal

Court: Rajasthan

Reported in: AIR1985Raj185; 1983()WLN439

..... special remedy for the enforcement of such rights then by express words or by necessary implication a right of appeal which ..... proceeding is barred by necessary intendment although there is no express prohibition in respect thereof of course all decrees are appealable ..... caution should be exercised in the application of the maxim expression unius est exclusio alterius there is no doubt that where .....

West Bengal Head Masters' Association and Anr. Vs. Union of India (UOi ...

Court: Kolkata

Reported in: AIR1983Cal448,87CWN597

..... led to the emergence of the indian national movement which expressed the aspiration of the indian people as a nation 2 ..... were part of the fundamental right of free speech and expression otherwise particularly every activity would become part of some fundamental ..... freedom of press is tantamount to freedom of speech and expression but right to study journalism which will undoubtedly facilitate the .....