Skip to content


Judgment Search Results Home > Cases Phrase: rationale Sorted by: recent Year: 1999 Page 6 of about 477 results (0.016 seconds)

Aug 23 1999 (TRI)

All India Sc and St Railway Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Madras

Decided on : Aug-23-1999

..... not being a sc/st in the first state erodes the number of reserved posts available to communities notified as sc/st in the first state. this militates against the rationale of linking the reservation percentages to the proportion of sc/st population in the total population of the state for the purpose of local/regional recruitment. when recruitment is made .....

Tag this Judgment!

Aug 20 1999 (TRI)

Gujarat themis Biosyn Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Aug-20-1999

Reported in : (2000)74ITD339(Ahd.)

..... the appellate orders of the cit(a) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decision. the underlying rationale of the provision is that such orders are subject to further appeal to the tribunal. speaking order would obviously enable a party to know precise points decided in his favour .....

Tag this Judgment!

Aug 17 1999 (HC)

General Manager, Singareni Collieries Company Limited Vs. Industrial T ...

Court : Andhra Pradesh

Decided on : Aug-17-1999

Reported in : 1999(5)ALD416; 1999(5)ALT326

..... ill afford to wait by dragging the latter from court to court for adjudication of peripheral issue, avoiding decision on issues more vital to them. 8. the emphasis and the rationale behind these decisions is that the industrial disputes should be decided and settled, as early as possible, and any attempt to prolong the disputes should be discouraged. if this objective .....

Tag this Judgment!

Aug 13 1999 (TRI)

Hollyhock Engineering (P) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Aug-13-1999

..... cit vs. piara singh (supra). the assessment of income therefore, cannot undergo a change depending upon the legality or otherwise of the transactions.29. the assessee has given complete commercial rationale of the agreements in the preamble of these agreements viz. vil/val had funds.they could not have, on their own, made large number of applications in public issues. therefore ..... at pp 27 to 36 in paras 13 and 14 of the assessment order. it was submitted that the ao has not appreciated the commercial rationale of the transactions at all and has thoroughly misunderstood the transactions. it was submitted that he has totally erred in holding that the agreements were colourable device for tax avoidance ..... a change depending upon the legality or otherwise of the transaction.19. it was further submitted that while commenting on the commercial rationale and the device for tax avoidance, the ao held that the transactions did not have any commercial rationale and was as a matter of fact, colourable device for avoidance of tax as per the reasoning given by the ao .....

Tag this Judgment!

Aug 11 1999 (HC)

Oil and Natural Gas Commission Vs. Mcdermott International Inc.

Court : Mumbai

Decided on : Aug-11-1999

Reported in : 2000(1)BomCR369

..... outside the award or outside whatever may be said about it in the award. the ambiguity of the award can, in such cases, be resolved by admitting extrinsic evidence. the rationale of this rule is that the nature of the dispute issomething which has to be determined outside and independent of what appears in the award.....' finally, the apex court, in .....

Tag this Judgment!

Aug 11 1999 (HC)

Malla Appa Rao Vs. Commissioner of Income-tax and ors.

Court : Andhra Pradesh

Decided on : Aug-11-1999

Reported in : [2000]244ITR281(AP)

..... .3. concentrating on the question of remission of interest for the year 1973-74, learned counsel for the petitioner has contended with much force that there is no logic nor rationale for denying the relief to the assessee in whose case the certificate was not forwarded to the tax recovery officer despite the fact that the arrears were old. it is .....

Tag this Judgment!

Aug 11 1999 (SC)

T. Hamza Vs. the State of Kerala

Court : Supreme Court of India

Decided on : Aug-11-1999

Reported in : AIR1999SC2966; 1999CriLJ4059; 1999(66)ECC322; 1999LC17(SC); JT1999(5)SC616; 1999(3)KLT122(SC); RLW1999(2)SC342; 1999(4)SCALE640; (2000)1SCC300; [1999]Supp1SCR343

..... consequences that may entail the possession of illicit articles under the ndps act. it appears to have been incorporated in the act keeping in view the severity of the punishment. the rationale behind the provision is even otherwise manifest. the search before a gazetted officer or a magistrate would impart much more authenticity and credit-worthiness to the search and seizure proceeding .....

Tag this Judgment!

Aug 11 1999 (HC)

Malla Appa Rao Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Aug-11-1999

Reported in : [1999]107TAXMAN91(AP)

..... . concentrating on the question of remission of interest for the year 1973-74, the learned counsel for the petitioner has contended with much force that there is no logic nor rationale for denying the relief to tile assessee in whose case the certificate was not forwarded to the tro despite the fact that the arrears were old. it is, therefore, submitted .....

Tag this Judgment!

Aug 10 1999 (HC)

Dr. Preeti Srivastava and anr. Vs. the State of Madhya Pradesh and ors ...

Court : Allahabad

Decided on : Aug-10-1999

Reported in : (1999)3UPLBEC2179

..... difference in the qualifying marks between the reserved category and the general is smaller, 35% for the reserved category and 45% for the general category. we see no logic or rationale for the difference to be larger at the post-graduate level. standard of education :33. a large differentiation in the qualifying marks between the two groups of students would make .....

Tag this Judgment!

Aug 10 1999 (SC)

Dr. Preeti Srivastava and anr. Vs. the State of Madhya Pradesh and ors ...

Court : Supreme Court of India

Decided on : Aug-10-1999

Reported in : AIR1999SC2894a; [1999]Supp1SCR249

..... in the qualifying marks between the reserved category and the general category is smaller, 35% for the reserved category and 45% for the general category. we see no logic or rationale for the difference to be larger at the post-graduate level.standard of education:32. a large differentiation in the qualifying marks between the two groups of students would make .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //