Indirectness - Judgment Search Results

New York State Conference of Blue Cross and Blue Shield Plans Vs. Trav ...

Court: US Supreme Court

..... blue cross blue shield plans v travelers ins co than the blues nor does the indirect influence of the surcharges preclude uniform administrative practice or the provision of a uniform interstate ..... provision as displacing all state laws affecting costs and charges on the theory that they indirectly relate to erisa plans that purchase insurance policies or hmo memberships that would cover such .....

United States Vs. Lopez

Court: US Supreme Court

..... affected interstate commerce directly were within congress power activities that affected interstate commerce indirectly were beyond congress reach id at 546 the justification for this formal distinction ..... beginning the abandonment for practical purposes of the formalistic distinction between direct and indirect effects in the years following these decisions deference to legislative policy judgments .....

Babbitt Vs. Sweet Home Chapter, Communities for Great Ore.

Court: US Supreme Court

..... habitat modification or degradation 11 in contrast if the statutory term harm encompasses such indirect means of killing and injuring wildlife as habitat modification the other terms listed in ..... the other verbs used to define take the secretary s interpretation of harm to include indirectly injuring endangered animals through habitat modification permissibly interprets harm to have a character of .....

Commissioner of Income-tax Vs. Smt. Pelleti Srideramma

Court: Supreme Court of India

Reported in: AIR1996SC463; II(1995)BC592(SC); (1995)129CTR(SC)184; [1995]216ITR826(SC); JT1995(7)SC225; 1995(5)SCALE690; (1995)6SCC315; [1995]Supp4SCR206

..... minor child not being a married daughter of such individual from assets transferred directly or indirectly to the minor child by such individual otherwise than for adequate consideration reference to ..... minor child not being a married daughter of such individual from assets transferred directly or indirectly to the minor child by such individual otherwise than for adequate consideration the facts .....

Travancore Titanium Products Vs. Colletor of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT229TriDel

..... taken the actual production as the basis for arriving at the indirect costs the assessee had deducted rs 133 09 per tonne as ..... the revenue had divided these total costs for arriving at the indirect costs by their actual production the revenue has come in appeal ..... the normal production capacity has not been reached by ttp the indirect costs cannot be related to the notional figures which the manufacturer .....

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court: Chennai

Reported in: 1995(52)ECC53; 2003(162)ELT121(Mad)

..... very well placed such restriction by insertion of expressions directly or indirectly at the appropriate places in the enactment of such a ..... fabrics such duty of central excise paid is thus passed on indirectly to the customers or buyers by the sale of finished ..... paid during the relevant period by the petitioner was passed on indirectly to the customers or buyers of finished productdipped fabrics the .....

Srinivasa Sea Foods Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)56ITD64(Hyd.)

..... non resident is in receipt of any income whether directly or indirectly or and includes also any other person who whether a ..... income in india which is accruing or arising whether directly or indirectly through or from any business connection in india section 9 ..... and some activity in the taxable territories which contributes directly or indirectly to the earning of those profits or gains it predicates .....

Alex Joseph Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1996)54TTJ(Coch.)374

..... in the same companies during these assessment years value of shares indirectly gifted to minor children are assessable in the hands of the ..... while completing the original assessments further the import of the expression indirectly found in s 4 1 a ii iii and iv was ..... the caption annexure xv is not clear about the fact whether indirect transfers to spouse or minor child etc are to be mentioned .....

JaIn Singh and Others Vs. State of Haryana

Court: Punjab and Haryana

Reported in: AIR1995P& H243; (1995)109PLR614

..... binding on legislation that legislature cannot disobey the prohibition merely by articulating or applying indirect methods of achieving exactly the same results which the constitution prohibits 58 in my ..... compensation in violation of article transgression may be open direct or overt disguised and indirect or covert it would be colourable legislation violation of the constitution is so manifest .....

Geoffrey Manners and Co. Ltd. Vs. Commissioner of Income Tax

Court: Mumbai

Reported in: (1996)136CTR(Bom)169; [1996]221ITR695(Bom)

..... if the expenditure referred to therein which results directly or indirectly in the provision of any remuneration or benefit or ..... with expenditure incurred by the assessee which results directly or indirectly in the provision of any perquisite to an employee it ..... employee or ii incurs any expenditure which results directly or indirectly in the provision of any perquisite whether convertible into money .....