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Judgment Search Results Home > Cases Phrase: rationale Year: 1993 Page 8 of about 393 results (0.007 seconds)

Apr 27 1993 (TRI)

Oriental Hotels Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Apr-27-1993

..... time being approved by the central government for purposes of section 33 of the act. as we see it, the said reference to section 33 has a limited role and rationale, namely, to identify the conditions which a hotel must satisfy in order to be eligible to the benefit of extra depreciation allowance. the reference to section 33 contained in item .....

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Jul 01 1993 (TRI)

Mrs. Mangla S. Paranjape and ors. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Decided on : Jul-01-1993

Reported in : (1993)47ITD67(Pune.)

..... that case, the bonus shares were issued on september 5, 1961, and they were sold on september 12, 1961, within a week's time. there is no dispute about the rationale of the decision.the point is whether that decision is relevant and applicable to the case of the assessees where 100 per cent. of the shareholdings were transferred en bloc .....

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Aug 24 1993 (TRI)

Jindal Strips Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Aug-24-1993

Reported in : (1993)47ITD349(Delhi)

..... the company, this amount is also not available for exclusions and the amount of income-tax payable by a company in respect of its total income. if this is the rationale behind the exclusions, then the tax deducted at source from the dividends payable to the shareholders is not the income-tax payable by a company on its own under any .....

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Jun 28 1993 (FN)

AustIn Vs. United States

Court : US Supreme Court

Decided on : Jun-28-1993

..... had not yet evolved. i see something of that in the court's opinion here, for in its eagerness to discover a unified theory of forfeitures, it recites a consistent rationale of personal punishment that neither the cases nor other narratives of the common law suggest. for many of the reasons explained by justice scalia, i am not convinced that all .....

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Jun 07 1993 (FN)

Minnesota Vs. Dickerson

Court : US Supreme Court

Decided on : Jun-07-1993

..... ). we think that this doctrine has an obvious application by analogy to cases in which an officer discovers contraband through the sense of touch during an otherwise lawful search. the rationale of the plain-view doctrine is that if contraband is left in open view and is observed by a police officer from a lawful vantage point, there has been no .....

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Jun 01 1993 (FN)

Musick, Peeler and Garrett Vs. Employers Ins. of Wausau

Court : US Supreme Court

Decided on : Jun-01-1993

..... , 577 (1979), we never repudiated the 10b-5 action. we again have no cause to reconsider whether the 10b-5 action should have been recognized at all. in summarizing its rationale, the court states: "having made no attempt to define the precise contours of the private cause of action under 10(b), congress had no occasion to address how to 3 .....

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Apr 21 1993 (FN)

Brecht Vs. Abrahamson

Court : US Supreme Court

Decided on : Apr-21-1993

..... fairness and due process concerns. however real these concerns, doyle does not "'overprotec[tj''' them. duckworth v. eagan, 492 u. s. 195 , 209 (1989) (o'connor, j., concurring). under the rationale of doyle, due process is violated whenever the prosecution uses for impeachment purposes a defendant's post-miranda silence. doyle thus does not bear the hallmarks of a prophylactic rule .....

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Mar 24 1993 (FN)

Cincinnati Vs. Discovery Network, Inc.

Court : US Supreme Court

Decided on : Mar-24-1993

..... signs on private property). thus, the fact that cincinnati's regulatory scheme is underin- 443 elusive does not render its ban on respondents' newsracks unconstitutional. the court offers an alternative rationale for invalidating the city's policy: viz., the distinction cincinnati has drawn (between commercial and noncommercial speech) in deciding which newsracks to regulate "bears no relationship whatsoever to the particular .....

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Jan 25 1993 (FN)

United States Vs. Hill

Court : US Supreme Court

Decided on : Jan-25-1993

..... depletion under section 611 be less than it would be if computed without reference to this section [concerning percentage depletion]"). the first method, "cost depletion," remains firmly moored to the rationale articulated in paragon jewel. under that method, the taxpayer estimates the number of recoverable units in his mineral deposit, and deducts an appropriate portion of the deposit's adjusted basis .....

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Jan 12 1993 (FN)

Bath Iron Works Corp. Vs. Director, Office of Workers' Compensation Pr ...

Court : US Supreme Court

Decided on : Jan-12-1993

..... of each weekly benefit was higher than it would have been had respondent's benefit been calculated under 8(c)(23).11 the benefits review board affirmed on the same rationale. on appeal, petitioners (the employer and its insurance carrier) agreed with the alj and the board that respondent suffers from a latent occupational disease within the meaning of 10(i .....

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