Interpretable - Judgment Search Results

Prestige Foods Limited Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1997)58TTJIndore300

..... the case of m h daryani vs cit supra as under the principle of beneficial interpretation or interpretation in favour of the assessee of a taxing statute has application only in a ..... the legislative intention their lordships have further observed that nevertheless tax laws have to be interpreted reasonably and in consonance with justice adopting a purposive approach the contextual meaning has to .....

United States Vs. Winstar Corp.

Court: US Supreme Court

..... not ordinarily agree to curtail their sovereign or legislative powers and contracts must be interpreted in a commonsense way against that background understanding here however respondents contend that they have ..... this right has been specifically surrendered in terms which admit of no other reasonable interpretation id at 280 merrion supra was similar but involved the sovereignty of an indian tribe .....

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... where claims for refund are founded on the ground that there is misinterpretation misapplication erroneous interpretation of the excise act and the rules framed thereunder ordinarily all such claims must be ..... the needs of the times the courts have a responsibility to ensure proper and meaningful interpretation of the directive principle and to adjust or harmonise the objectives enshrined in the .....

Commissioner Vs. Lundy

Court: US Supreme Court

..... to be that some limitations period is applicable emphasis deleted lundy also suggests that our interpretation of the statute creates a disparity between the limitations period that applies in tax court ..... not permit recovery here the commissioner must tacitly rely upon one of two theories of interpreting that provisionthat adopted by the tax court or that adopted by the majority under the .....

E.i.D. Parry (India) Ltd. Vs. Labour Court and ors.

Court: Chennai

Reported in: (1997)ILLJ170Mad

..... employer and thereafter for the purpose of implementation or enforcement thereof some ambiguity requires interpretation that the interpretation is treated as incidental to the labour court s power under section 33 ..... on account of unavoidable reasons even otherwise that is to say even accepting the interpretation as projected by the management noticed by us earlier the management cannot be expected .....

S. Gopal Reddy. Vs. State of Andhra Pradesh.

Court: Supreme Court of India

Reported in: AIR1996SC2184; 1996(3)Crimes35; 1996(102)CriLJ3237; 1996(5)SCALE78; 1996(4)SCC596; 1996SCC(Cri)792; 1996(1)MLJ(Crl)730

..... that the courts below had committed an error in not correctly interpreting the ambit and scope of section 4 of the dowry ..... would also run contrary to the accepted principles relating to the interpretation of statutes 11 in reserve bank of india v peerless ..... property or valuable security would not constitute an offence 16 therefore interpreting the expression dowry and demand in the context of the .....

Madras Government Servants Co-operative Society Ltd., Madras Vs. Emplo ...

Court: Chennai

Reported in: (1997)ILLJ606Mad; (1996)IIMLJ447

..... intendment while canons of traditional sanctity cannot wholly govern courts cannot go haywire in interpreting provisions ignoring the text and context the dictionaries are not dictators of statutory so ..... of grammar and minute precision of language may sometimes lend unwitting support to narrow interpretation but language is handmaid not mistress maxwell and fowler move along different streets .....

Varity Corp. Vs. Howe

Court: US Supreme Court

..... varity s argument there is nothing in the legislative history that conflicts with this interpretation erisa s general purpose of protecting beneficiaries interests also favors a reading that ..... to individual beneficiaries will risk these and other adverse consequences administrators will tend to interpret plan documents as requiring payments to individuals instead of trying to preserve plan assets .....

United States Vs. International Business Machines Corp.

Court: US Supreme Court

..... be constitutionally applied to policies covering export shipments had been superseded by subsequent decisions interpreting the import export clause which states in relevant part no state shall lay any ..... michelin and washington stevedoring govern the export clause inquiry here those holdings do not interpret the import export clause to permit assessment of nondiscriminatory taxes on imports and .....

Holly Farms Corp. Vs. Nlrb

Court: US Supreme Court

..... is not free from ambiguity the administrator must choose between conflicting reason 399 able interpretations courts in turn must respect the judgment of the agency empowered to apply the ..... statute s operative clauses the court also cites with approval a department of labor dol interpretive regulation that addresses contractual arrangements for raising poultry such as those between holly farms .....