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Indian Farmers Fertilizer Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)2STR194

..... , charts, plans, processing data and other literature comprised in documentation service constitute a book within the definition of plant in section 43(3) of the income tax act, 1961. on this basis, it was urged that the elements of the package should be treated as goods.6. the learned authorised representative appearing for the department ..... learned counsel appearing for the applicants/appellant that since no assessment period was specified in the show cause notice, the procedure prescribed by section 73 of the said act was not followed and the show cause notice was, therefore, illegal and void as a consequence of which the proceedings pursuant thereto are also illegal. he ..... -original made by the deputy commissioner under which demand of rs. 14,26,231/- of service tax under the provisions of section 73, chapter v of finance act, 1994, was confirmed, a penalty of equal amount was imposed and payment of interest ordered.2. the authorities below held that the said amount of service tax .....

Garware Synthetics (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1982)2ITD176(Mum.)

..... confirmation by the commissioner (appeals) of a disallowance of rs. 20,287 out of the general charges, restriction of relief under section 35b of the income-tax act, 1961 ('the act') to only 50 per cent of the salary of the staff engaged in the export business and confirmation of a disallowance of rs. 1,89,540, paid ..... safeguard its position if similar benefits are conferred by the legislation in future. hence, we cannot say that the bonus under consideration is under the payment of bonus act.7. the decisions of the supreme court, relied upon by the learned counsel for the assessee, clearly place bonus-profit or productivity bonus -on a footing different ..... , the bonus payable, in accordance with the agreement entered into between the employees and the management, was held to be not affected by the amendment to the bonus act. the supreme court also rejected the special leave petition filed by the management. according to shri dastur, the last case, which had become final, squarely covered the .....

N.K. Leasing and Construction (P) Vs. Deputy Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Hyderabad

..... to be one of hire-purchase transactions or financing of such transactions or providing finance. the term "principal business" has not been defined under the interest-tax act nor under the it act. therefore, its meaning has to be understood in its grammatical sense. 'principal' denotes 'dominant' or 'main' or 'substantial', meaning thereby that it shall ..... was pure and simple financing transaction and hire charges are nothing but interest, which falls within the definition of interest exigible to interest-tax under the interest-tax act, 1974. it was further argued by him in support of his contention that even on the guarantee form, the words "amount of advance" are mentioned, ..... business of the appellant-company and, therefore, it cannot be regarded as a "credit institution" under the specific meaning assigned to it under the interest-tax act, 1974. he argued that the interest was received from sister concerns and it was ,not in the ordinary course of carrying on its business. therefore, it .....

N.K. Leasing and Construction (P) Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2001)79ITD658(Hyd.)

..... remain the property of the appellant. if the explicit clauses contained in the agreement are disregarded, there cannot be a hire purchase transaction and the hire purchase act, 1972 passed by the legislature shall be a paper legislation, which cannot be imputed by any means. hire purchase arrangement may be a mode of financing a ..... it was pure and simple financing transaction and hire charges are nothing but interest, which falls within the definition of interest exigible to interest tax under the interest tax act, 1974. it was further argued by him in support of his contention that even on the guarantee form, the words "amount of advance" are mentioned, which ..... principal business of the appellant-company and, therefore, it cannot be regarded as a "credit institution" under the specific meaning assigned to it under the interest tax act, 1974.he argued that the interest was received from sister concerns and it was not in the ordinary course of carrying on its business. therefore, it should .....

Wheeler Vs. Smith

Court : US Supreme Court

..... which lie at the foundation of a valid contract. the influences operating upon the mind of the complainant induced him to sacrifice his interests. he did not act freely, and with a proper understanding of his rights. the decree of the circuit court is reversed, the demurrer overruled, and the cause remanded for further ..... and here again, such was the precipitation with which this important business was conducted that he had no certain premises page 50 u. s. 63 on which to act, for he had neglected to ask the executors, and they had not informed him, what would probably be the amount, after deducting legacies and expenses of administration ..... have entire confidence in the correctness of the opinion. but he intimated delicately that the executors entertained a friendly feeling for your orator, and were disposed to act liberally with him, and admitted that they greatly deprecated the delay which would attend a litigation. he spoke much and earnestly about the inevitable delay and vexation .....

Louisiana Vs. Mississippi

Court : US Supreme Court

..... patrol boats to sustain the oyster laws in her territory. in july, 1902, the state of louisiana followed the example of the state of mississippi and adopted an act (acts 1902, no. 153) creating a state oyster commission of louisiana as a state department, vested with full control of the oyster industry of louisiana, and authorized ..... the said district, hereby annexed to the mississippi territory, shall be entitled to one representative in the general assembly thereof." 2 stat. 734. that this act and the act admitting the state of mississippi "recognized the fact that the boundary line of the state of louisiana embraced no island in the waters to the east of ..... as the correct boundary between the states. and when congress created a separate territorial government for the eastern part of mississippi territory and called it alabama, by the act of march 3, 1817, it used the same language concerning the western and southern boundary of the territory: "thence due south to the gulf of mexico, .....

Torres Vs. Puerto Rico

Court : US Supreme Court

..... whom mr. justice stewart, mr. justice marshall, and mr. justice blackmun join, concurring in the judgment. appellant's conviction of violating the puerto rico controlled substances act was based on evidence discovered when police, admittedly without probable cause, searched appellant's luggage after he arrived in puerto rico from florida. the supreme court of puerto rico ..... rico to adopt a constitution, its only express substantive requirements were that the document should provide for a republican form of government and "include a bill of rights." act of july 3, 1950, 2, 64 stat. 319, 48 u.s.c. 731c. a constitution containing the language of the fourth amendment, as well as ..... of marihuana, a wooden pipe bearing marihuana residue, and approximately $250,000 in cash. torres was charged, tried, and convicted of violating 404 of the controlled substances act of puerto rico, p.r.laws ann., tit. 24, 2404 (supp. 1977). a sentence of from one to three years' imprisonment was imposed. on appeal to .....

Thomas Jefferson Univ. Vs. Shalala

Court : US Supreme Court

..... c) are suddenly faced with the possibility of being sued for recoupment of the millions of dollars of "overpayments" they received from medicare. the social security act, we have noted, "permits ... retroactive action" within three years by the secretary to make '''corrective adjustments ... where, for a provider of services for ..... the decision of the fiscal intermediary in part and allowed reimbursement for all of the gme costs documented in the cost study. the secretary, acting through the administrator of the health care financing administration, modified the board's decision and reinstated the fiscal intermediary's ruling. the secretary concluded ..... authority encompasses the discretion to determine both the "reasonable cost" of services and the "items to be included" in the category of reimbursable services. ibid. acting under the statute, the secretary, by regulation, permits reimbursement for the costs of "approved educational activities" conducted by hospitals. 42 cfr 413.85(a)(1) .....

Cook Vs. Gralike

Court : US Supreme Court

..... the name of every nonincumbent congressional candidate who refuses to take a "term limit" pledge that commits the candidate, if elected, to performing the legislative acts enumerated in 17.4 and 19 directs the missouri secretary of state to determine and declare, pursuant to 17 and 18, whether either statement should ..... a "term limit" pledge to perform those acts if elected; and directs the missouri secretary of state (secretary), the petitioner here, to determine and declare whether either statement should be printed by candidates' names ..... the federal amendment; prescribes that "disregarded voters' instruction on term limits" be printed on ballots by the names of members failing to take certain legislative acts in support of the proposed amendment; provides that "declined to pledge to support term limits" be printed by the names of nonincumbent candidates refusing to take .....

Miss Sarita Narayan Sawant and Another Vs. State and Others

Court : Mumbai

Reported in : (1989)91BOMLR692; 1990CriLJ351; 1989MhLJ604

..... the alleged offences were committed within the jurisdiction of the judicial magistrate ponda, he shall deal with the petitioners under the provisions of the juvenile justice act. 1986 on whatever offences disclosed in the chargesheet.i am grateful to shri bhobe, learned public prosecutor, for the assistance rendered by him in this ..... protection, development and rehabilitation of the juvenile and for adjudication of certain matter and other dispositions. there is no theory of punishment imported into the act and the whole thrust is on the protection, development and rehabilitation. admittedly juveniles cannot be sent to prison, bail cannot be refused and the maximum ..... concerned judicial magistrate first class answer to this question does not pose much difficulty, regard being had to the various provisions of the juvenile justice act, 1986 and certain other provisions of code of criminal procedure to which i have made abundant reference. notwithstanding the provisions contained in the code of .....