Interpretation - Judgment Search Results

Barnhart Vs. Walton

Court: US Supreme Court

..... supp v title xvi this case presents two questions about the social security administration s interpretation of this definition first the social security administration which we shall call the agency ..... period though it uses identical definitional language and walton does not explain why we should interpret the same statutory words differently in closely related contexts see department of revenue of .....

Haryana Organics (a Unit of Globus Agromics Limited) Vs. the State of ...

Court: Punjab and Haryana

Reported in: (2003)133PLR265; [2003]132STC397(P& H)

..... word based because of which the entire meaning of the entry has been mis interpreted if the interpretation sought to be placed by the respondents on the expression ethanol ethyl alcohol based ..... the petitioner which is a manufacturer of ethanol ethyl alcohol is a distillery if the interpretation suggested by the respondents that the term ethanol ethyl alcohol based industries includes ethyl alcohol .....

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(82)ECC436

..... larger bench should consider the question whether the amendment brought in hsn explanatory notes to interpretative rule 2 a in march 1997 will have retrospective effect thus the following points of ..... accepted the commissioner also took the view that hsn explanatory notes are not binding for interpretation of rule 2 a while coming to the above conclusion the commissioner distinguished the decision .....

Sony India Ltd. Vs. Cc, Icd

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(103)LC288Tri(Delhi)

..... larger bench should consider the question whether the amendment brought in hsn explanatory notes to interpretative rule 2 a in march 1997 will have retrospective effect thus the following points of ..... accepted the commissioner also took the view that hsn explanatory notes are not binding for interpretation of rule 2 a while coming to the above conclusion the commissioner distinguished the decision .....

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)81ITD127(Delhi)

..... new delhi and contended that definition of other statute cannot be pressed into service for interpreting the provisions of any particular statute and reliance was placed on the decision of ..... learned jm in considering the application of the aforesaid views expressed on the question of interpretation he observed that in the memorandum explaining the relevant provisions the intention which had been .....

Bhagani Nivedita Sah. Bank Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)87ITD569(Pune.)

..... provision does not apply keeping this principle in view while interpreting particular provision a co operative society in clause v if ..... for which this specific section was introduced and if the interpretation as suggested by the representative of the assessee were to ..... to co operative societies calls for a liberal interpretation that apart a plain interpretation of the relevant clauses would go to show .....

Hindusthan Paper Corporation Ltd. Vs. Wellbrines Chemicals Private Ltd ...

Court: Kolkata

Reported in: (2002)3CALLT114(HC)

..... falls within the jurisdiction of the arbitrator unless of course in the name of interpretation the arbitrator makes a manifest disregard of the contractual provision or commits an apparent ..... jurisdiction here none of the aforesaid departures have been committed by the joint arbitrators while interpreting the demurrage stipulation in the charterparty 108 the statutory law in india also shows .....

Umed Singh Vs. Arya Smaj Sewa Sadan

Court: Punjab and Haryana

Reported in: AIR2003P& H87

..... discussed and that in fact the provision which came up for interpretation is section 13 3 ii of the east punjab urban ..... council ludhiana v bhupinder pal singh wherein the word business was interpreted with reference to rented land which has been defined in section ..... read independently but a cumulative reading has to be given while interpreting a word used therein it shall be apposite to observe that .....

Satyawati Sharma Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: AIR2002Delhi509; 100(2002)DLT259

..... the act with a view to granting protection to the tenant having regard to the interpretation clause made a classification between the residential and non residential purposes a residential tenancy may ..... considering the provisions of the east punjab urban rent restriction act 1949 the court for interpreting the provisions of the act noticed the amendments carried out in section 13 the relevant .....

Karail Singh and ors. Vs. Smt. Mohinder Kaur and ors.

Court: Punjab and Haryana

Reported in: (2003)133PLR79

..... legacy would lapse this would lead to absurd results the court would avoid such an interpretation recently in the case of rakesh wadhawan and others v jagdamba industrial corporation and others ..... premises 19 there are two means of resolving the riddle firstly by placing such meaningful interpretation on the provision as would enable the legislative intention being effectuated and secondly by devising .....