Include - Judgment Search Results

Escondido Water Co. Vs. La Jolla Indians

Court: US Supreme Court

..... impose when the original license covering hydroelectric facilities located on or near the six reservations including a canal that crosses respondent la jolla rincon and san pasqual bands reservations was ..... secretaries to continue to play the major role in determining what conditions would be included in the license in order to protect the resources under their respective jurisdictions the .....

S.V. Halavapalli and Sons and ors. Vs. Commissioner of Commercial Taxe ...

Court: Karnataka

Reported in: [1984]57STC343(Kar)

..... seed certification board for the grant of certificate to seeds conforming to the prescribed standards including the minimum limits of germination and purity for revocation of certificates so given the act ..... supreme court in alladi venkateswarlu s case 1978 3scr190 has interpreted the word rice to include atukulu parched rice and muramaralu puffed rice the assam high court in kapildeoram baijnath .....

Commissioner of Commercial Taxes and anr. Vs. Shri Dipak Dhar and ors.

Court: Kolkata

Reported in: [1986]61STC131(Cal)

..... authorities like nagaland state lotteries sikkim state lottery meghalaya super weekly lotteries and other states including the state of west bengal it has also been stated that the tickets once ..... above the appeal is also disposed of without entering into the respective contentions and submissions including submissions regarding the maintainability of the same 54 the oral prayer for a certificate .....

C. Arunachalam Vs. Commissioner of Income-tax, Karnataka, Bangalore

Court: Karnataka

Reported in: ILR1984KAR1387; [1985]151ITR172(KAR); [1985]151ITR172(Karn); 1986(1)KarLJ150

..... home their point that s 64 1 was never intended to include such an individual whose share income stands excluded from the assessment ..... of assessment their income in their capacity as partners shall be included in the income of the individual but the section does not ..... this principle and widen the scope of the word individual by including a partner in his representative capacity we would be driving the .....

Namdeo Asruba Mali Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: AIR1985Bom211; 1985(1)BomCR392; (1985)87BOMLR42; 1985MhLJ671

..... as the bombay agricultural debtors relief act both these acts included provisions which permitted allegations to be made that a ..... debtor for the recovery of any amount of such debt including interest if any provided that where a suit or proceeding ..... relates to such other person c all suits and proceedings including appeals revisions attachment or execution proceedings pending on the appointed .....

Una Subbarao Vs. State of Orissa and anr.

Court: Orissa

Reported in: 1987(11)ECC19; 1987(30)ELT105(Ori)

..... december 1977 published in the orissa gazette extraordinary this item was included as entry no 86 of the said list and this ..... the rate of tax for different goods depending on various factors including the factor of consumption and other economic factors in short ..... according to the petitioner in view of this definition sugar also includes sugar candy this contention of the petitioner is supported by .....

Commissioner of Income Tax Vs. Trustees of H.E.H. the Nizams Miscellan ...

Court: Andhra Pradesh

Reported in: (1987)62CTR(AP)124

..... in the act for the purpose of chargeability that all income included in total income is not chargeable to tax may be illustrated ..... shares of the profits earned by the association during that period were included and the tax levied thereon was paid by them later the ..... income for the deferred benefit of the minor beneficiaries be also included in the total income of c r nagappa in respect of .....

Mopeds India Ltd. Vs. Assistant Collector, Central Excise, Nellore Div ...

Court: Andhra Pradesh

Reported in: 1985(4)ECC170; 1984(18)ELT249(AP)

..... the dealer against all risks pilferage non delivery and srcc including breakage wherever applicable from the time of leaving of the ..... directly or indirectly in the business of each other and includes a holding companoy a subsidiary company etc it was held ..... conoosists of not merely his manufacturing cost and his manufacturing profit includes in addition a whole rate of expenses and an element .....

M. Ramanamma Vs. Commissioner of Wealth Tax

Court: Andhra Pradesh

Reported in: (1987)59CTR(AP)206; [1986]157ITR555(AP); [1985]23TAXMAN197(AP)

..... 10 1965 and 21 2 1969 the assessment completed did not include the value of lands held by the assessee or the ..... compensation in respect of the above referred awards could not be included in the wealth tax assessments under consideration question nos 3 and ..... accounting the value of the right to receive compensation cannot be included in her net wealth tax assessment years mentioned above as she .....

M. Krishna Murthy and ors. Vs. Commissioner of Income-tax, Andhra Prad ...

Court: Andhra Pradesh

Reported in: [1985]152ITR163(AP)

..... on retirment from service though of income character should not be included in one s total income 30 the cases cited for the ..... income falling within any of the following clauses shall not be included 13a any special allowance specifically granted to an assessee by his ..... noticed 63 subsidiary rules under rule 44 read 1 compensatory allowances include a house rent allowance f bad climate allowance g o ms .....