Singularity - Judgment Search Results

Shri Satvinder Singh Kalra and Vs. Commissioner of Wealth-tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2007)109ITD241(Pune.)

..... we submit that the use of the plural will included the singular any other interpretation would result in absurdity for eg a literal ..... establishment or complex form the definition of asset the use of singular in the notes clearly support our submissions that the use of ..... included in plural and if a plural word is used the singular automatically comes within its ambit therefore any house or any property .....

Raj Lal Patel Vs. State of M.P. and ors.

Court: Madhya Pradesh

Reported in: 2006(3)MPLJ241

..... responsible manner as it deals with young students and a singular mistake of their s creates an incurable hazard for the ..... responsibility of conducting the examination for lacs of students a singular mistake should not be highlighted as far as the question ..... have taken a chance therefore the relief regarding appearing in singular subject of higher mathematics has vapourized and become extinct but .....

Anjuga Chit Funds (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2008)113ITD67(Chennai)

..... importing the masculine gender shall be taken to include females and as per this provision singular includes plural and there is no prohibition against issuance of common authorization when the competent ..... search and seizure is with reference to single individual only the singular noun alone and the verbs associated with a singular noun alone had been used in all the sections and codes .....

Narinder Kumar Vs. Union of India (Uoi) Rep. by Its Secretary to Gover ...

Court: Andhra Pradesh

Reported in: 2006(3)ALD769; 2006(3)ALT286

..... considered the matter and had passed orders the expression in the singular form would not have been used petitioner would submit that if ..... penalty and since the impugned order contains several passages in the singular it is either an order passed by the joint secretary ..... passed by the railway board the use of expressions in the singular would reveal non application of mind learned counsel would submit .....

Indian Airlines Ltd. Vs. Prabha D. Kanan

Court: Supreme Court of India

Reported in: AIR2007SC548; JT2006(10)SC334; (2007)IILLJ113SC; 2006(12)SCALE58; (2006)11SCC67; 2007AIRSCW103; 2007(2)AIRKarR56(SC)

..... rule regulation for all these reasons the doctrine of reading down is according to me singularly inapplicable to the present case and the arguments in support of the same have to ..... rule regulation for all these reasons the doctrine of reading down is according to me singularly inapplicable to the present case and the arguments in support of the same have to .....

Mange Ram Mittal Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... that even the personal expenses and household expenses were debited showed that the assessee was singular owner of the liquor business the learned assessing officer found that all the summary sheets ..... obvious conclusion on these facts and circumstances was that the assessee was the real and singular owner of the liquor business being run under the names of various firms 18 from .....

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)103ITD389(Delhi)

..... that even the personal expenses and household expenses were debited showed that the assessee was singular owner of the liquor business the learned ao found that all the summary sheets were ..... obvious conclusion on these facts and circumstances was that the assessee was the real and singular owner of the liquor business being run under the names of various firms 18 from .....

Reliance Industries Ltd. and anr. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: AIR2006Bom213; 2007(3)BomCR881; 2006(3)MhLj739

..... not give any indication that the things enumerated as forming part of land by themselves singularly and independently would be land within the meaning of the said expression under the said ..... land to which the things attached or permanently fastened such things by themselves independently and singularly could be the subject matter of acquisition under the said act this is apparently clear .....

Prahalad Rai Vs. Shashi Kori and ors.

Court: Madhya Pradesh

Reported in: 2007ACJ2575

..... 6 mr suyash tripathi and mr vikas jain learned counsel for appellant have raised a singular contention that the tribunal has fallen into grave error by fastening the liability on the ..... owner singularly on the basis that the driver did not have a proper licence on the date .....

Arvindbhai Dahyabhai Patel and anr. Vs. Krishnakant J. Shah

Court: Gujarat

Reported in: AIR2007Guj104

..... inasmuch as it could be urged that when only one decree is challenged in the singular appeal the other decree which is not the subject matter in appeal is a decree .....