Liberalization - Judgment Search Results

Modu Timblo Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

..... textile machinery but before the import could be made goa was liberated in december 1961 the assessee s declaration of the amount ..... may state that i was engaged in transacting banking business before liberation of goa and used to finance the importers to import ..... mention certain facts relevant to decide these miscellaneous applications goa was liberated in december 1961 prior to that it was under the .....

A. M. Moosa Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1996)54TTJ(Coch.)193

..... deduction from the total income in specified circumstances and therefore the section should receive a liberal construction in order to advance the relief intended for the exporters rather than to defeat ..... also seen that the provisions of a section designed to subserve laudable objectives should receive liberal construction there could be also doubt as to whether profit as defined in the explanation .....

Collector of Central Excise Vs. Metro Tyers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT79TriDel

..... the assessee therein if that condition is construed on a liberal basis for this view reliance was placed on the judgment rendered ..... the condition laid down in the notification to be interpreted liberally and exemption should not be denied on technical grounds as ..... rule or principle requires it to be construed strictly truly speaking liberal and strict construction of an exemption provision are to be .....

Smt. Yvette Pereira A.E. Costa Wd/O Francisco E. Da Costa Vs. State of ...

Court: Mumbai

Reported in: 1996(5)BomCR160

..... panaji by order dated 25 3 1963 against an existing pre liberation post the post of escrivao do julgado to which the petitioner ..... the petitioner s late husband and who were appointed after the liberation of goa daman and diu had been represented to the government ..... at the time of their initial appointment to the respective pre liberation posts was finally redressed by the said order and the petitioner .....

Yogeshbhai Jashvantbhai Modi Vs. State of Gujarat

Court: Gujarat

Reported in: (1997)1GLR170

..... will conduct himself accordingly rather looking to the suspicion jurisdiction under preventive detention such liberal terms and conditions which lack effective implementation and observation has no place it is ..... of the present case are concerned taking into consideration the comparatively quite general and liberal terms and conditions imposed while releasing the petitioner on parole for seven days .....

Tome Vs. United States

Court: US Supreme Court

..... the government s argument that the common law rule is inconsistent with the federal rules liberal approach to relevancy misconceives the design of the rules hearsay provisions hearsay evidence is often ..... that the common law premotive rule advocated by petitioner is inconsistent with the federal rules liberal approach to relevancy and with strong academic criticism beginning in the 1940 s directed at .....

State Level Committee and Another Vs. M/S. Morgardshammar India Ltd.

Court: Supreme Court of India

Reported in: AIR1996SC524; JT1996(8)SC53; 1995(6)SCALE306; (1996)1SCC108; [1995]Supp5SCR63; [1996]101STC1(SC)

..... in ascertaining the meaning of a particular enactment that the question of strictness or of liberality of construction arises the judicial committee reiterated in the said decision at page 369 of ..... to be construed strictly against those who invoke its benefit while interpreting an exemption clause liberal interpretation should be imparted to the language thereof provided no violence is done to the .....

South India Viscose Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC479Tri(Delhi)

..... be stored in tanks since when the atmospheric temperature increases the dissolved sulphite solution liberates inside the tank leading to the possibility of explosion the adjudicating authority passed the ..... cannot be stored in tanks since whenever the atmospheric temperature increases the dissolved so2 liberates developing pressure inside the tank and there is a possibility of getting exploded iii .....

Kamal Jewellers Vs. Income-tax Officer.

Court: Delhi

Reported in: [1995]55ITD451(Delhi)

..... to condone the delay in filing of these appeals and take a liberal view in the matter so as to subserve the cause of ..... meaningful manner which subserves the ends of justice and that justifiably a liberal approach has to be adopted on principle e cst v nawi ..... of the limitation act for the condensation of delay should be construed liberally as fair play and justice demand hearing and no one should be .....

Assistant Commissioner of Income-tax Vs. Dr. R. Jayachandran.

Court: Chennai

Reported in: [1995]55ITD240(Mad)

..... provisions which give the assessee a particular concession exemption or bounty both strict and liberal constructions come into play strict construction is applicable while deciding whether the assessee is ..... becomes applicable no rule or principle requires it to be construed strictly truly speaking liberal and strict constructions are to be invoked at different stages of interpreting it when .....