Include - Judgment Search Results

Permian BasIn Area Rate Cases

Court: US Supreme Court

..... existing contracts the commission declined in pure oil to declare unenforceable escalation clauses included in previously executed contracts it reasoned that since the contracts lacked severability provisions ..... efforts were made to determine whether these and other sources of evidence including the producers questionnaires were as to the various cost components accurately representative of .....

Penn-central Merger Cases

Court: US Supreme Court

..... should be consummated as promptly as possible those urging immediate consummation before this court include the department of justice and the commission the states of pennsylvania connecticut rhode ..... of what is now several separate companies operating independently among others such benefits will include joint routes of affiliated lines the prospect of single line service elimination of interchanges .....

State of Madras Vs. N.K. Nataraja Mudaliar

Court: Supreme Court of India

Reported in: [1968]3SCR829; [1968]22STC376(SC)

..... under the general sales tax law of the state and the provisions of such law including provisions relating to returns appeals reviews revisions references penalties and compounding of offences shall apply ..... locality and because it is a particular part of a particular state it does not include a differentiation based on other considerations which are dependent on natural or business circumstances and .....

Mrs. Shamsun Nehar Mansur Vs. Controller of Estate Duty, West Bengal I ...

Court: Kolkata

Reported in: [1969]71ITR301(Cal)

..... and enjoyment of the property or benefit therefrom hence i include this property within the estated of the deceased two points ..... duty act which provides unless the context otherwise requires property includes any interest in property movable or immovable the proceeds of ..... the time being representing the proceeds of sale and also includes any property converted from one species into another by any .....

Calcutta National Bank Ltd. (In Liquidation) Vs. Rangaroon Tea Co. Ltd ...

Court: Kolkata

Reported in: AIR1969Cal578

..... states that the transferee company called upon the transferor to transfer the rangaroon tea estates including all movable and immovable estates subject to the mortgage and there is another recital ..... defence finance regulations 1939 49 in the defence regulations mortgages created by instruments are specifically included in the definition of securities in this connection it may be pointed out that the .....

Modi Vanaspati Manufacturing Company and anr. Vs. Katihar Jute Mills ( ...

Court: Kolkata

Reported in: AIR1969Cal496

..... act pro vides unless there is anything repugnant in the subject or context person shall include any company or association or body of individuals whether incorporated or not the definition ..... after the commencement of this act the expression person shall unless the contrary intention appears include any body of persons corporate or unincorporated i am alluding to the close correspondence between .....

Commissioner of Income-tax, Madras Vs. K. Rathnam Nadar.

Court: Chennai

Reported in: [1969]71ITR433(Mad)

..... in all matters arising out of the discharge of its functions including the places at which the benches shall hold their sittings ..... or vocation ii personal effects that is to say movable property including wearing apparel jewellery and furniture held for personal use by the ..... ii the actual cost to the assessee of the capital asset including any expenditure of a capital nature incurred and borne by him .....

T. S. Baliah Vs. T. S. Rangachari, Income-tax Officer, Central Circle ...

Court: Chennai

Reported in: [1969]71ITR163(Mad)

..... iii of the viith schedule under the head criminal law including all matters included in the indian penal code at the commencement of the ..... by the assessee to the income tax officer it does not include even any false information furnished by an assessee in any proceedings ..... whether the words levy assessment and collection of income tax would include penalty it was held that imposition of penalty being a .....

Sri Mottayan Alias Ponnuswami Vs. Sri Thambuswami Padayachi and anr.

Court: Chennai

Reported in: (1970)1MLJ137

..... the currency of the amended text as a statutory provision laws which under the constitution include ordinance see article 367 2 have their sanction from the appropriate legislative authority making them ..... special expression cultivating tenant in the explanation though the word tenant standing by itself could include a cultivating tenant it is obvious when in the explanation in relation to the .....

T.S. Baliah Vs. T.S. Rangachari, Income-tax Officer

Court: Chennai

Reported in: (1968)2MLJ451

..... iii of the viith schedule under the head criminal law including all matters included in the indian penal code at the commencement of ..... that the words are comprehensive in the context and that would include every proceeding till the assessment is realised there cannot be ..... the words levy assessment and collection of income tax would include penalty it was held that imposition of penalty being a .....