Include - Judgment Search Results

S. Kumar and ors. Vs. Collector of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC725Tri(Delhi)

..... a well known rule of interpretation that the word include or includes is used as a word of enlargement and ordinarily ..... s stand he stated at the outset that collector would include additional collector he systematically controverted the contention that definition given ..... excise calcutta which substantially involved similar issues as have been included in the reference to the larger bench 97 the .....

Bowsher Vs. Merck and Co., Inc.

Court: US Supreme Court

..... and cost of producing the items furnished by merck under the contracts including manufacturing costs including raw and packaging materials labor and fringe benefits quality control and supervision ..... as directly pertinent the records of any costs defrayed from commingled revenues that include government payments under the contract would completely eviscerate the congressional goal of protecting .....

Watt Vs. Western Nuclear, Inc.

Court: US Supreme Court

..... the term minerals were understood in its ordinary and common meaning as a comprehensive term including every description of stone and rock deposit whether containing metallic or non metallic substances ..... the srha strongly support the government s contention that the mineral reservation in the act includes gravel as explained below congress underlying purpose in severing the surface estate from the .....

Director, Owcp Vs. Perini North River Assocs.

Court: US Supreme Court

..... the amount of compensation available under the lhwca to extend coverage of the act to include certain contiguous land areas to eliminate the longshoremen s strict liability seaworthiness remedy against ..... in maritime employment on the navigable waters as defined by the 1972 amendments to include the expanded landward situs the legislative history however appears to contemplate that a statutory .....

H.H. Maharao Bhim Singhji Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1984)10ITD558(JP.)

..... of the paper book therein the private property of the assessee inter alia includes umed bhavan including gardens rari building comprising the entire compound the letter of the additional secretary ..... book filed by the assessee intimated the assessee regarding his private properties including inter alia umed bhavan including gardens ran buildings comprising the entire compound 10 1 subsequently in .....

Arizona Vs. California

Court: US Supreme Court

..... made in two original cases in which provisions virtually identical to article ix were included subsequent modifications were made in reaction to changed circumstances wisconsin v illinois 278 u ..... requires sharp attention to the quality of the united states fulfillment of its trust obligations including the obligation to represent indian interests in litigation there has often been reason to .....

Commissioner of Income-tax, Andhra Pradesh Vs. Pabbati Shankaraiah and ...

Court: Andhra Pradesh

Reported in: (1984)38CTR(AP)37; [1984]145ITR702(AP)

..... expression body of individuals should receive a wide interpretation perhaps not wide enough to include a combination of individuals who merely receive income jointly without anything further as in ..... the expression body of individuals should receive a wider interpretation perhaps not wide enough to include a combination of individuals who merely receive income jointly without anything further as in .....

Shree Siddheshwar Sahakari Sankar Karkhana Ltd. and anr. Vs. State of ...

Court: Mumbai

Reported in: AIR1984Bom81; ILR1984Bom1784; 1983MhLJ719

..... official gazette to be a designated officer but does not include any officer appointed or nominated by the state government or ..... any office of such society according to its bylaws and includes a chairman vice chairman president vice president managing director manager ..... those facts and circumstances and the provisions of the statute including the preamble leaves the court guessing as to the principles .....

Basantibai Fakirchand Khetan and ors. Vs. State of Maharashtra and anr ...

Court: Mumbai

Reported in: AIR1984Bom366; 1984MhLJ534

..... of the land in rural area and it is difficult to fathom why more compensation including solatium is provided in case of land in rural areas and the same is denied ..... excluded section 25 of the kerala land acquisition act which provides for quantification of compensation including payment of the solatium mr justice krishna iyer speaking for acquisition not discrimination compensation whether .....

Hillsboro Nat'l Bank Vs. Commissioner

Court: US Supreme Court

..... events the commissioner of internal revenue assessed a deficiency against petitioner requiring it to include as income the amount paid its shareholders from the escrow petitioner then sought ..... made the basis of deductions from gross income for prior taxable years including war losses but not including deductions with respect to depreciation depletion amortization or amortizable bond premiums .....