Interpretable - Judgment Search Results

Petroleum India International Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2000)241ITR43(Mum.)

..... behalf of the appellant he further invited our attention to certain rules of interpretation from maxwell on the interpretation of statutes it was contended that before adopting my proposed construction of a ..... a defect which the legislature would easily have supplied and are making the law not interpreting it this becomes peculiarly improper in dealing with a modern statute because the extreme .....

M. Sreenivasulu Reddy and ors. Vs. Kishore R. Chhabria and ors.

Court: Mumbai

Reported in: [2002]109CompCas18(Bom)

..... prima facie case to justify the interlocutory reliefs that they have sought 85 whether the interpretation of sebi regulations and deciding the breaches thereof was a matter exclusively within the ..... the judgments relied upon by mr manohar governing quasi criminal cases and the principles of interpretation concerning penal provisions pressed by him into service otherwise have their own place and .....

Sahara India Savings and Investment Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... be made applicable in different situations the legitimate inference is that they bear a distinct interpretation in commercial parlance lending is associated with advancing money for an agreed rate of interest ..... part of a tobacco plant while still attached to the earth the supreme court while interpreting this definition held that the expression means and includes used in a definition clause indicates .....

Atandt Corp. Vs. Iowa Utilities Bd.

Court: US Supreme Court

..... forbids incumbents to separate alreadycombined network elements before leasing them to competitors reasonably interprets 251 c 3 which establishes the duty to provide access to network elements ..... effect until it is explicitly superseded by regulations prescribed by the commission moreover his interpretation produces a most chopped up statute conferring commission jurisdiction over such curious and .....

Federal Employees Vs. Department of Interior

Court: US Supreme Court

..... is sufficiently ambiguous or open on the point as to require judicial deference to reasonable interpretation or elaboration by the agency charged with the statute s execution such ambiguity is inconsistent ..... with amendment s passage was entitled to considerably more deference than agency s current inconsistent interpretation here the flra changed its position on the precise matter that we have been .....

Deputy Commissioner of Vs. Norasia Lines (Malta) Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2000)72ITD503(Coch.)

..... there was any ambiguity regarding the assessment year from which the agreement became operative that interpretation should be adopted which would favour the assessee and in that sense the relief ..... contention that no clause in any statute would be redundant shri vijayaraghavan submitted that the interpretation given by the assessee should be preferred which would make the relevant provisions in the .....

Alpha Associates Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... same has been done after consideration of a series of divergent pleas and after meticulous interpretation of technical provisions of transfer of property act various clauses of the agreements and statutory ..... hierarchy of the assessing machinery it will be unreasonable to hold that the assessee s interpretation and choice about taxability of income under particular head carry an element of falsehood .....

Olmstead Vs. L. C.

Court: US Supreme Court

..... discrimination proscription a single sentence attached to vocational rehabilitation legislation has yielded divergent court interpretations see brief for united states as amicus curiae 23 25 601 1971 second ..... of a different group on the basis of a statutorily described characteristic this interpretation comports with dictionary definitions of the term discrimination which means to distinguish to .....

Sutton Vs. United Air Lines, Inc.

Court: US Supreme Court

..... l and by all three of the executive agencies that have issued regulations or interpretive bulletins construing the statutenamely that the statute defines disability without regard to ameliorative ..... the regulation is consistent with the earlier 515 statutory definition and with the relevant interpretations by other enforcement agencies the physical location of the definitional section seems to .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court: Guwahati

..... review is a basic feature of the constitution ii judicial review includes not only interpretation of law but also judicial decisions iii even assuming a particular legislation provides for ..... the establishment of tribunal come within the purview regulation the word regulation received judicial interpretation in a number of cases see municipal committee malerkotla v haji ismail purxotoma ramanata .....