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Shri Rajeev Kumar Doneria Vs. A.C.i.T.

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2005)94ITD345Agra

..... present case which we will elaborate hereinafter this clause also do not help the revenue because for the reasons discussed hereunder the document claimed by ..... finance ltd v acit 76 ttj 918 lucknow is also of no help to the revenue because in the present case the assessee did not ..... on facts as well as in law and therefore are of no help to the revenue 14 the last decision relied on by the revenue .....

Joseph Vs. S.i. of Police

Court: Kerala

Reported in: 2005(2)KLT269

..... behaviour and conduct of individuals and its trained intuitions which should help it to resolve subtle questions of appreciation of evidence an ..... approach with an anchor on the society in general it may help in generating sensation which is of no use misplaced sensation ..... law meaningful discussions must be aroused observations by courts may help to accelerate the pace of the march towards ideal laws .....

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)985

..... therefore computation provision would not apply would not be of any help to the assessee in this case because what is being considered ..... cit v tata locomotive and engineering co ltd supra does not help the assessee because in the said case the commission earned abroad ..... of business and not in field of capital gains it only helps in deciding whether business is speculative or otherwise it has nothing .....

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)94ITD89(Kol.)

..... s day to day business operations and activities and it helps the assessee in profit making this expenditure cannot be held to ..... trading membership of the wholesale debt market wdm with the help of which the assessee can carry on its business smoothly and ..... that the infrastructure provided by nseil to its dealers facilities and helps the dealer in carrying its business of trading in shares and .....

Essar Steel Ltd. Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97ITD125(Ahd.)

..... therefore computation provision would not apply would not be of any help to the assessee in this case because what is being considered ..... cit v tata locomotive and engineering co ltd supra does not help the assessee because in the said case the commission earned abroad ..... of business and not in field of capital gains it only helps in deciding whether business is speculative or otherwise it has nothing .....

Additional Commissioner of Vs. New Nandi Seeds Corpn.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2006)99ITD702(Ahd.)

..... any agreement or arrangement on paper with agriculturists renders no help to assessee for allowing deduction under sections 80 i and ..... should produce different commodities out of raw materials with the help of systematic activity to be entitled to claim deductions under ..... samiti v pilibhit pantnagar beej ltd supra also do not help the assessee even the contents of partnership deed of assessee .....

Peerless Securities Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)60SCL59NULL

..... s day to day business operations and activities and it help the assessee in profit making this expenditure cannot be held to ..... trading membership of the wholesale debt market wdm with the help of which the assessee can carry on its business smoothly and ..... that the infrastructure provided by nseil to its dealers facilitates and helps the dealer in carrying its business of trading in shares and .....

Rompilla Vs. Beard

Court: US Supreme Court

..... health experts who gave opinions at the guilt phase none of the sources proved particularly helpful rompilla s own contributions to any mitigation case were minimal counsel found him uninterested ..... the benefit of hindsight the court struggles to explain how the file would have proved helpful offering only the vague speculation that rompilla s attorneys might have discovered circumstances that .....

United States Vs. Booker

Court: US Supreme Court

..... system congress enacted nonetheless continue to move sentencing in congress preferred direction helping to avoid excessive sentencing disparities while maintaining flexibility sufficient to individualize ..... of the remaining system continue to move sentencing in congress preferred direction helping to avoid excessive sentencing disparities while maintaining flexibility sufficient to individualize .....

Commissioner of Income Tax Vs. Professional Information Systems and Ma ...

Court: Gujarat

Reported in: (2005)195CTR(Guj)14; [2005]274ITR242(Guj)

..... business it undertook data processing work which was done with the help of electronic computers the court held that the assessee could not ..... held that the statements etc prepared by the assessee with the help of the computer containing the result of data processing cannot be ..... it was carrying on the business of data processing with the help of computers the madhya pradesh high court referred to the .....