Liberalization - Judgment Search Results

P. Nedumaran and ors. Vs. State Rep. by Deputy Superintendent of Polic ...

Court: Chennai

Reported in: 2004(1)CTC721

..... charge is that all these accused persons are sympathisers followers of an organisaition called liberation tigers of tamil eelam ltte which organisation is a banned organisation under unlawful activities ..... organisation is against law you have been continuously supporting and encouraging the activities of liberation tigers of tamil eelam and its leader prabhakaran through your open acts talks .....

Twenty First Century Steels Ltd. Vs. Dy. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)94ITD258(Delhi)

..... therefore the terms utilization purchase and new machinery appearing in section 32ab are to be liberally construed as literal construction of these terms may frustrate the very purpose behind this provision ..... chargeable to tax 53 thus we are fully fortified by the above decisions in adopting liberal construction of the provisions of section 32ab and in discarding the literal construction adopted in .....

Comet Foods and Metal Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)95TTJ(Mum.)440

..... apex court has observed that the principle of adopting a liberal interpretation which advances the purpose and object of beneficial provisions ..... provision relating to exemption must as far as possible be liberally constructed and in favour of the assessee provided in ..... of interpretation that a provision granting relief should be construed liberally so as to effectuate the object thereof may be taken .....

Bodh Raj and ors. Vs. Smt. Rano Devi

Court: Jammu and Kashmir

Reported in: 2004(1)JKJ187

..... ought to be exercised upon principles which well understood the words sufficient cause receiving a liberal construction so as to advance substantial justice when no negligence nor inaction nor want of ..... admit the appeal or application after the prescribed period the supreme court generally adopts a liberal approach in condonation of delay finding some what sufficient cause to decide the appeal on .....

West Bengal State Electricity Board Vs. Gilloram Gouri Shankar

Court: Kolkata

Reported in: 2006(1)CHN380

..... the legislative intent it is clear that the court should liberally exercise its discretionary power in setting aside an ex parte decree ..... absence of mala fide reasonable explanation for condonation should be liberally considered and accepted 28 in the instant case the learned ..... by various factors and delay on their part may be liberally construed and have to be given the slightly different consideration .....

Vinita Saxena Vs. Pankaj Pandit

Court: Delhi

Reported in: 17(2003)DLT44; II(2003)DMC506

..... it is submitted that the expression sufficient cause should receive a liberal construction so as to advance substantial justice and where the ..... for condensation of delay the courts should make a justifiably liberal approach to apply the law in a meaningful manner which ..... in section 5 of the limitation act must receive a liberal construction so as to advance substantial justice and generally delays .....

Md. Zakir HussaIn Vs. State of Assam and ors.

Court: Guwahati

..... remain steadfast to the basic structures of the constitution and while interpreting the constitution howsoever liberally maintain not only the letter but also spirit of the basic and fundamental concepts of ..... but as a machinery by which laws are made the interpretation should be broad and liberal the entries only demarcate the legislative field of respective legislature and do not confer legislative .....

Satvir Gupta Vs. Union of India (Uoi) and ors.

Court: Jammu and Kashmir

Reported in: 2003(3)JKJ597

..... of the observations of the hon ble supreme court the expression sufficient cause should receive liberal construction when no negligence or inaction or want of bonafide is attributable to the petitioner ..... be exercised upon the principles which are well understood the words sufficient cause receiving a liberal construction so as to advance substantial justice when no negligence nor inaction for want of .....

Action for Welfare Awakening in Rural Environment (Aware) Vs. Deputy C ...

Court: Andhra Pradesh

Reported in: 2003(3)ALD446; 2003(5)ALT15; (2003)183CTR(AP)631; [2003]263ITR13(AP)

..... it that though it is the general principle that the exemption provisions should be construed liberally the same should be done without impairing the legislative requirement of the spirit of the ..... under section 11 of the act under such circumstances thus the question of reasonable or liberal construction of the exemption provision does not arise 17 learned counsel for the revenue emphatically .....

Action for Welfare and Awakening in Rural Environment (Aware) Vs. Dy. ...

Court: Andhra Pradesh

Reported in: [2003]130TAXMAN82(AP)

..... it that though it is the general principle that the exemption provisions should be construed liberally the same should be done without impairing the legislative requirement of the spirit of the ..... under section 11 of the act under such circumstances thus the question of reasonable or liberal construction of the exemption provision does not arise 12 learned counsel for the revenue emphatically .....