Oversimplify - Judgment Search Results

National Textile Corporation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1983)LC1561Tri(Chennai)

..... arrival of the vessel in the territorial waters of india the appellant has tried to oversimplify the matter by relying first on the fact that the vessel was presumably somewhere in .....

Commissioner of Income-tax Vs. K. Mahim

Court: Kerala

Reported in: (1984)39CTR(Ker)337; [1984]149ITR737(Ker)

..... been applied by the tribunal in relation to the facts of the case the tribunal oversimplified the issue and enunciated the legal principles incorrectly when it observed if the assessee had .....

Citizen Watch Company Ltd. Vs. Inspecting Asst. Commr. of I.T., Range- ...

Court: Karnataka

Reported in: [1984]148ITR774(KAR); [1984]148ITR774(Karn); [1983]15TAXMAN438(Kar)

..... accountants bangalore who were representing it before the i t authorities in their anxiety to oversimplify the matter which however has only complicated the matter wrote to the central board of .....

Smith Vs. Wade

Court: US Supreme Court

..... court s characterization of the common law rules prevailing when 1983 was enacted is both oversimplified and misleading in fact the majority rule in 1871 seems to have been that some .....