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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Year: 1983 Page 44 of about 524 results (0.209 seconds)

Aug 23 1983 (TRI)

Collector of Central Excise Vs. Indodan Milk Products Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-23-1983

Reported in : (1983)LC1959DTri(Delhi)

..... the notification, such as syrups and squashes etc., required addition of water and the case of 'milkafe' was, therefore, not a unique one. the appellate collector had been led by definitions given in technical dictionaries while the matter required to be decided in the light of the popular meaning of the expression "ready-to-serve beverage". though the chemical examiner who ..... tentatively of the view that the aforesaid order-in-appeal of the appellate collector was not correct, proper and legal and initiated review proceedings under the then section 36(2) of the central excises and salt act, 1944 by issuing a show cause notice dated 25-9-82. the proceedings commenced with the issue of this show cause notice have since been transferred ..... , if so, whether it is covered by the expression "ready-to-serve beverages" occurring in 9 of exemption notification no. 17/70-c.e., dated 1-3-1970.2. the facts in brief are that the respondent company cation lists on 30-6-79 and 21-6-80 declaring "milkafe' under ilerri 1-b and claiming exemption under the .....

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Apr 30 1983 (TRI)

Wealth-tax Officer Vs. M.L. Janardhana Setty and Sons

Court : Income Tax Appellate Tribunal ITAT

Decided on : Apr-30-1983

Reported in : (1984)9ITD776(Bang.)

..... only in a case where there has been a complete partition of the family properties as a whole amongst the members of the family in definite proportion. section 20 cannot be applied to a case of partial partition of the properties. in this connection, we may refer to the decision of the ..... not have been division of the properties till 1975 when he got possession of the same. unless the entire properties are divided by metes and bounds in definite proportion, there could not have been a partition between the assessee and his two sons. what is true of the whole partition is also true of ..... moo ind app 76 (pc), in effect, 'covers both a division of right and division of propertry'. reiterating the same position in girja bai v. sadashiv [1916] 43 ind app 151 (pc) the judicial committee explained that division of the joint status, or partition implies "separation in interest and in right, although not immediately ..... by his order made under section 20 of the 1957 act. he placed reliance on a decision in cwt v. m.l. ramchandra setty & sons [1979] 116 itr 545 (kar.).4. we have considered the rival submissions. it is well settled that a partition can be effected by a definite and unequivocal indication of his ..... eighth share of the bigger huf and they shall be the absolute owners of the one-third share each of one-eighth share of the bigger huf.2. in the wealth-tax returns filed by the respondent-family only the property let out to new stores situated at mahatma gandhi road, chickmagalur, was shown .....

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Nov 25 1983 (TRI)

income-tax Officer Vs. Bajaj Auto Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-25-1983

Reported in : (1984)8ITD296(Mum.)

..... contested in the departmental appeal are dealt with seriatim below.2 to 4. [these paras are not reproduced here as they involve minor issues.] 5. deferred payment of annuity policy: in connection with the application of section 40a(5) of the income-tax act, 1961 ('the act') the ito included a sum of rs, 42, ..... 7. alternatively it is pointed out that as far as the employee is concerned, even if it is not held as salary, the company had definitely expended the money and had made a claim for deduction of the same. what could be the purpose of this expenditure if not payment to the ..... annuity policy itself results in a benefit to the director. it is a payment of remuneration and being a benefit, it would constitute also a perquisite. section 40a(5) speaks of expenditure resulting in a benefit. even indirect payments are included. a deferred annuity is clearly covered by this expression indirect. whatever ..... purpose of its business but the employee did not receive any benefit during the previous year relevant to the assessment year. in applying the provisions of section 40a(5) to the payments, etc., made to this managing director, the ito included the computed figure of commission paid for taking out a ..... annuity policy is not only accrued income but an actual receipt in kind in the hands of the employee. while applying the provisions of section 40(c) or section 40a(5), the value of this asset has to be considered not necessarily as a perquisite or advantage to the employee, which it certainly .....

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Jun 29 1983 (FN)

Jones Vs. United States

Court : US Supreme Court

Decided on : Jun-29-1983

..... a result of mental illness eliminates the risk that he is being committed for mere "idiosyncratic behavior," addington, 441 u.s. at 441 u. s. 427 . a criminal act, by definition, is not "within a range of conduct that is generally acceptable." id. at 441 u. s. 426 -427. we therefore conclude that concerns critical to our decision in ..... he was insane at the time of its commission unless his insanity, regardless of who raises the issue, is affirmatively established by a preponderance of the evidence." [ footnote 2 ] section 24-301(d)(1) provides: "if any person tried upon an indictment or information for an offense raises the defense of insanity and is acquitted solely on the ground ..... treatments to which he may be subjected include physical restraints such as straightjacketing, as well as electroshock therapy, aversive conditioning, and even, in some cases, psychosurgery. administration of psychotropic medication to control behavior is common. see american psychiatric assn., statement on the insanity defense 15 (1982) ("greater emphasis is now placed upon psychopharmacological management of the hospitalized person"). although ..... interest in having the decisions to commit page 463 u. s. 386 him and to keep him institutionalized made carefully, and in a manner that preserves the maximum degree of personal autonomy. therefore, i cannot agree with the court that petitioner in this case has any less interest in procedural protections during the commitment process than the petitioners .....

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Jun 15 1983 (FN)

Akron Vs. Akron Ctr. for Reprod. Health

Court : US Supreme Court

Decided on : Jun-15-1983

..... state's legitimate purpose in requiring informed consent. nonetheless, the court of appeals determined that it interfered with the physician's medical judgment "in exactly the same way as section 1870.06(b). it requires the doctor to make certain disclosures in all cases, regardless of his own professional judgment as ..... unborn child are disposed of in a humane and sanitary manner." the court of appeals found that the word "humane" was impermissibly vague as a definition of conduct subject to criminal prosecution. the court invalidated the entire provision, declining to sever the word "humane" in order to uphold the requirement ..... imposed on the abortion decision, harris, 448 u.s. at 448 u. s. 328 (white,j., concurring). that a state regulation may "inhibit" abortions to some degree does not require that we find that the regulation is invalid. see h. l. v. matheson, 450 u. s. 398 , 450 u. s. 413 ( ..... familial integrity" in the abortion context. see, e.g., h. l. v. matheson, 450 u. s. 398 , 450 u. s. 411 (1981). [ footnote 2/2 ] although the court purports to retain the trimester approach as "a reasonable legal framework for limiting" state regulatory authority over abortions, ante at 462 u. s. 429 , ..... 901 (1976), the district court upheld a "humane disposal" provision against a vagueness attack in light of the state's representation that the intent of the act " is to preclude the mindless dumping of page 462 u. s. 475 aborted fetuses onto garbage piles.'" 401 f.supp. at 573. the district .....

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Jun 08 1983 (FN)

Delcostello Vs. Teamsters

Court : US Supreme Court

Decided on : Jun-08-1983

..... 60 ; id. at 451 u. s. 71 -75, and n. 1 (stevens, j., concurring in part and dissenting in part). [ footnote 2 ] 249 stat. 453. that section provides in pertinent part: " provided . . . no complaint shall issue based upon any unfair labor practice occurring more than six months prior to the filing ..... raising federal questions -- such as patent suits or suits under the national labor relations act -- we bluntly observed that "[t]he section itself neither contains nor suggests such a distinction." 155 u.s. at 155 u. s. 616 . [ footnote 2/2 ] when the court recognized the cause of action in vaca v. sipes, 386 ..... courts of the united states in cases where they apply." in 1895, construing that act, we held that state statutes of limitations provided the relevant rules of decision in patent infringement actions, explaining: "that this section [rev.stat. 721] embraces the statutes of limitations of the several states has ..... mitchell in resolving the employee-employer dispute presented in no. 81-2386. for these reasons, i respectfully dissent. [ footnote 2/1 ] in 1789, the first congress enacted the rules of decision act (act), rev.stat. 721, 1 stat. 92, plainly stating: "that the laws of the several states, except where the ..... address the contention that we should instead borrow a federal statute of limitations, namely, 10(b) of the national labor relations act, 29 u.s.c. 160(b). [ footnote 2 ] these cases present these two issues. page 462 u. s. 155 we conclude that 10(b) should be the applicable .....

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Jun 06 1983 (TRI)

Jyoti Industrial Cloth Mfg. Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-06-1983

Reported in : (1983)LC1059DTri(Delhi)

..... it was not woven as such".5. in the appeal and in the hearing the appellant submitted that the word "belting" has been defined in the book "textile terms and definitions" published by the textile institute, as follows : "a generic term covering all forms of belts and rolls of material from which belts are made up that are designed for the ..... that the notification or the isi standards do not lay down any measurements in respect of belting is also relevant.8. the wording "belting woven as such" does have a degree of vagueness about it, but in our opinion a little consideration would show that what is meant by these words is only belting and the intention seems to be that ..... made by both sides. notification no. 70/69 exempts specified cotton fabrics falling under sub-item i of item 19 of the first schedule to the central excises and salt act "from the whole of the duty of excise leviable thereon" and item (xii) thereof is "unprocessed cotton hose pipes and belting woven as such".the question, therefore, is whether the ..... 1. this is a revision application filed before the central government which, under section 131-b of the customs act, 1962, stands transferred to the tribunal to be disposed of as if it were an appeal presented before the tribunal.2. the point that arises for decision is whether the fabric manufactured by the appellant and described by him as "unprocessed cotton fabric belting .....

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Aug 04 1983 (TRI)

Mangalore Tiles Ltd. Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Aug-04-1983

Reported in : (1983)6ITD169(Mad.)

..... urged that the kiln is an extension of the factory building and it cannot be treated as a plant. in the definition of plant in section 43(5) of the income-tax act, 1961 ('the act') kiln is not included. thus, he supported the orders of the lower authorities.3. we have considered the rival submissions ..... the operation is performed. in cit v.indian turpentine & rosin co. ltd. [1970] 75 itr 533, the allahabad high court held that the definition of 'plant' in section 10(5) is very wide and there should, therefore, be no difficulty in treating the poles, cables, conductors and switch boards for distribution of electricity ..... 'that sense which people conversant with the subject-matter with which the statute is dealing, would attribute to it'. in the present case, section 10(5) enlarges the definition of the word 'plant' by including in it the words which have already been mentioned before. the very fact that even books have ..... as distinguished from a part of the plant with which the business is carried on. an article to qualify as plant must furthermore have some degree of durability and that which is quickly consumed or worn out in the course of a few operations or within a short time cannot properly be ..... is nothing but a factory building. thus, he confirmed the assessments in both the years. against the said order, the assessee has preferred these appeals.2. the learned counsel strongly urged that the kiln is an apparatus in which tiles and ridges are baked. hence, it is a plant. the lower .....

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Jun 27 1983 (FN)

City of Revere Vs. Mass. Gen. Hosp.

Court : US Supreme Court

Decided on : Jun-27-1983

..... 189. [ footnote 5 ] in addition, we could not resolve the question whether mgh has third-party standing without addressing the constitutional issue. to a significant degree, the case "is in the class of those where standing and the merits are inextricably intertwined." holtzmann v. schlesinger, 414 u. s. 1316 , 414 ..... commonwealth's constitution in support of its claim, id. at 776, n. 6, 434 n.e.2d at 188, n. 6. in a section of its opinion entitled "eighth amendment," the court premised revere's liability squarely on the federal constitution. [ footnote 4 ] because the court's ..... the due process clause of the fourteenth amendment. although the eighth amendment's proscription of cruel and unusual punishments is violated by deliberate indifference to serious medical needs of prisoners, eighth amendment scrutiny is appropriate only after the state has secured a formal adjudication of guilt. ingrahm v. wright, 430 u ..... are subject to federal or state laws that require them to provide care to indigents. hospitals receiving federal grant money under the hill-burton act, for example, must supply a reasonable amount of free care to indigents. see 42 u.s.c. 291c(e). in the commonwealth ..... opinion premised petitioner's liability squarely on the eighth amendment's prohibition of cruel and unusual punishments. p. 463 u. s. 242 . 2. respondent has standing in the art. iii sense to raise its constitutional claim in this court. moreover, invoking prudential limitations on respondent's assertion .....

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Jun 06 1983 (FN)

Pickett Vs. Brown

Court : US Supreme Court

Decided on : Jun-06-1983

..... . 6 -8, 452 u. s. 12 , 452 u. s. 14 (1981). although tennessee permits the introduction of blood test results only in cases "where definite exclusion [of paternity] is established," tenn.code ann. 36-228 (1977); see also 24-7-112 (1980), it is noteworthy that blood tests currently can achieve ..... the period of their minority." id. at 998-999. in view of this policy, the court held that a statute imposing a limitations period on medical malpractice actions "was not intended to interfere with the operation of the legal disability statute." id. at 998. accord, braden v. yoder, 592 ..... petition against the putative father. after the death of the mother or in case of her disability said petition may be filed by the child acting through a guardian or next friend." [ footnote 3 ] frances pickett challenged the statute on equal protection and due process grounds under both the ..... governing paternity and support suits brought on behalf of certain illegitimate children does not satisfy this test. first, a 2-year limitations period is only a small improvement in degree over the 1-year period at issue in mills. it, too, amounts to a restriction effectively extinguishing the support ..... children is substantially related to the legitimate state interest in preventing the prosecution of stale or fraudulent claims, and compels a conclusion that the 2-year limitations period is not substantially related to a legitimate state interest. third, tennessee tolls most actions during a child's minority. see .....

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