Indirection - Judgment Search Results

Enjay Hotels P. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)LC297Tri(Mum.)bai

..... plant machinery equipment or accessories required for manufacture or production either directly or indirectly of goods or for rendering services including those required for replacement modernisation technological ..... machinery and equipment or accessories required for manufacture or production either directly or indirectly of goods or any rendering services such a wider definition not being available .....

Commissioner of Income-tax Vs. Menezes Farmaco

Court: Mumbai

Reported in: [1999]236ITR780(Bom)

..... the capital subsidy received by the assessee was a payment directly or indirectly to meet any portion of the actual cost of the asset whereas ..... aid the contention is that it is not a payment directly or indirectly to meet any portion of the actual cost but intended as an ..... aid the contention is that it is not a payment directly or indirectly to meet any portion of the actual cost but intended as an .....

United States Vs. Bestfoods

Court: US Supreme Court

..... facility not the subsidiary control of the subsidiary if extensive enough gives rise to indirect liability under piercing doctrine not direct liability under the statutory language oswald 269 see ..... direct operator liability under cercla then the possibility of resort to veil piercing to establish indirect derivative liability for the subsidiary s violations would be academic there would in essence .....

Steel Co. Vs. Citizens for Better Environment

Court: US Supreme Court

..... added warth 422 u s at 504 508 stating that the indirectness of the injury may make it substantially more difficult to ..... some direct injury emphasis in original internal quotation marks omitted injury indirect because it turned on the action of the father a party ..... is a critical distinction between whether a defendant is directly or indirectly harmed in lujan v defenders of wildlife a case involving a .....

Commissioner of Income Tax, Delhi (Central-i) Vs. M/S. Continental Con ...

Court: Supreme Court of India

Reported in: 1998IAD(SC)620; AIR1998SC1586; [1998]230ITR485(SC); JT1998(1)SC398; 1998(1)SCALE361; (1998)2SCC632; [1998]1SCR519

..... employee or ii incurs any expenditure which results directly or indirectly in the provision of any perquisite whether convertible into money ..... or not to an employee or incurs directly or indirectly any expenditure or is entitled to any allowance in respect ..... sub clause iii dealing with expenditure which results directly or indirectly in the provision of any remuneration or benefit or amenity .....

Commissioner of Customs Vs. Hewlett Packard Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)(62)ECC130

..... adjustment is provided in rule 9 are not considered to be an indirect payment to the seller even though they might be regarded as ..... on its own account are not to be considered to be an indirect payment to the seller even though they might be regarded as ..... this prosperity therefore this introduces a mutuality of interest of atleast an indirect method of payment by hpi to hp usa as per the aforesaid .....

Indian Oil Corporation Ltd. Vs. Addl. Commissioner of Commercial Taxes

Court: Karnataka

Reported in: ILR1998KAR2547

..... by itself or in admixture with the other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationery internal combustion engines and includes ..... during take off for power augmentation if the substance is used ordinarily directly or indirectly to provide reasonably efficient fuel for auto motive or stationery internal combustion engines such .....

Krishak Bharati Co-operative Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(61)ECC180

..... distinction between direct taxes such as the income tax and the indirect taxes such as the central excises customs and sales tax ..... m s o n g c were subsequently reimbursed directly or indirectly through their dealers m s hindustan petroleum for whatever commercial ..... buyer or consumer to the shopkeeper is a part of the indirect taxation system but the jurisdiction of central excise authorities is .....

Commissioner of Income Tax Vs. Continental Construction Ltd.

Court: Supreme Court of India

Reported in: (1998)145CTR(SC)1

..... employee or ii incurs any expenditure which results directly or indirectly in the provision of any perquisite whether convertible into money ..... or not to an employee or incurs directly or indirectly any expenditure or is entitled to any allowance in respect ..... sub cl iii dealing with expenditure which results directly or indirectly in the provision of any remuneration or benefit or amenity .....

Sundaram Fasteners Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [2001]247ITR219(Mad)

..... case may be and such expenditure may result directly or indirectly in the provision of any remuneration or benefit or ..... an employee etc but also the expenditure incurred directly or indirectly in making provision of any perquisite whether convertible into money ..... there is an omission of any expenditure incurred directly or indirectly in making a provision of any perquisite whether convertible into .....