Court : US Supreme Court
Decided on : Jan-22-1986
..... 233 (1932). the controversy in this case centers around the harper sand gas pool (harper pool), which is a pool of "high-cost natural gas" within the definition of that term in 107(c)(1) of the ngpa, 15 u.s.c. 3317(c)(1), because it lies more than 15,000 feet beneath the ground ..... both fair dealing on the part of joint owners and conservation -- and its effects on interstate commerce are incidental, at most. the question of burden, therefore, is "one of degree," pike v. bruce church, inc., 397 u. s. 137 , 397 u. s. 142 (1970). in cities service gas co. v. peerless oil & gas co., supra ..... from the coverage of the natural gas act (nga), 15 u.s.c. 717-717w. section 121(b) of the ngpa, 15 u.s.c. 3331(b), exempts such gas from any lingering price controls under the ngpa. the court ..... of what congress sought to achieve in the ngpa. justice rehnquist, with whom justice powell, justice stevens, and justice o'connor join, dissenting. section 601(a)(1) of the natural gas policy act of 1978 (ngpa), 92 stat. 3409, 15 u.s.c. 3431(a)(1), removes the wellhead sales of "high-cost natural gas" ..... 's purchases. section 601(a)(1)(b) states that "the provisions of [the nga] and the jurisdiction of the commission under such act shall not apply solely by reason of any first sale" of high-cost or new natural gas. moreover, although ferc retains some control over pipelines' downstream pricing practices, 601(c)(2) requires ferc .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Oct-08-1986
Reported in : (1987)20ITD512(Mum.)
..... decision. he pointed out that the reimbursement can be treated as profit in lieu of salary within the meaning of section 17(3) of the income-tax act, 1961 ('the act'). this definition is very wide and it would cover all payments received by the assessee from his employer. he also relied on ..... go in detail to the gujarat high court's decision. their lordships were trying to discover the meaning of expression 'earned in india' used in section 9(1)(ii). they found that this expression has two meanings and this is brought out clearly in the supreme court's decision in e.d. sassoon & ..... year at least-.13. shri kamat, the senior departmental representative took us through the budgetary provisions explanations for the introduction of the explanation to section 9(1)(ii). he submitted that the gujarat high court's decision had not laid down the correct law and in any case, it will no ..... these payments, he had also received from the indian company rs. 5,230 by way of reimbursement of various types of expenditure incurred by him like medical expenses, food, provision, conveyance and other miscellaneous expenses.5. we may also mention here that as per the collaboration agreement between the indian and ..... be salaries payable by the government to a citizen of india for services outside india. if the legislature wanted that the word 'earned' in clause (ii) of section 9(1) should have a narrower meaning, nothing would have been easier than to use the words. 'services in india' or 'services rendered in .....Tag this Judgment!