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Judgment Search Results Home > Cases Phrase: rationale Year: 1995 Page 9 of about 431 results (0.008 seconds)

Dec 28 1995 (TRI)

D.E.i. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on : Dec-28-1995

Reported in : (1996)(85)ELT40Tri(Chennai)

..... effect on the appellants and the appellants who were successors to the transactions with combi, singapore could not be taken to be vouched by the earlier contract going by the rationale of our decision above, we hold that the situation in the present case is not in any way different from that in the case above. i, therefore, hold that ratio .....

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Sep 07 1995 (TRI)

G.D. Agarwalla Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Sep-07-1995

Reported in : (1996)59ITD230(Kol.)

..... fair market value of the asset on the date of conversion will be deemed to be the full value of the consideration received, for the purposes of section 48. the rationale behind this section is given in circular no.397, dated 16-10-1984 issued by the cbdt and printed at page 1070 of vol. 3 of direct taxes circulars, 1988 .....

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Sep 25 1995 (TRI)

Assistant Commissioner of Vs. Dr. S.N. Gupta

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-25-1995

Reported in : (1996)56ITD440(Delhi)

..... case and the second return of income not being supported by any document, the assessing officer had no option, but to arrive at the taxable income on a reasonable and rationale as basis and this is what he did by working out the capital as on the first and last day of the previous year and treating the balance as the .....

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Oct 31 1995 (FN)

Fulton Corp. Vs. Faulkner

Court : US Supreme Court

Decided on : Oct-31-1995

..... of liquor distilled in the state. we noted that this tax scheme was "necessary to make the tax equal on all liquors sold in the state," id., at 153, a rationale consistent with our conclusion that the compensatory tax doctrine is fundamentally concerned with equalizing competition between in-staters and out-of-staters. indeed, we cited hinson in support of a .....

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Jun 14 1995 (FN)

Witte Vs. United States

Court : US Supreme Court

Decided on : Jun-14-1995

..... ." finally, the court observed that "[t]oday's philosophy of individualizing sentences makes sharp distinctions for example between first and repeated 413 offenders." id., at 247-248. thus, the entire rationale of the williams opinion focused on the importance of evidence that reveals the character of the offender. not a word in justice black's opinion even suggests that if evidence .....

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Jun 12 1995 (FN)

Milwaukee Vs. Cement Div., National Gypsum Co.

Court : US Supreme Court

Decided on : Jun-12-1995

..... f.2d 547 , 549 (ca8 1984); alkmeon naviera, 633 f. 2d, at 797; parker towing co. v. yazoo river towing, inc., 794 f.2d 591 , 594 (call 1986). the essential rationale for awarding prejudgment interest is to ensure that an injured party is fully compensated for its 10ss.7 full compensation has long been recognized as a 6see also the anna .....

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Jun 12 1995 (FN)

Adarand Constructors, Inc. Vs. Peandntilde;a

Court : US Supreme Court

Decided on : Jun-12-1995

..... implementing federal highway contracting policy; it has not directly challenged dbe preferences granted in state contracts funded by sturaa. it is not entirely clear, then, whether the majority's "congruence" rationale would apply to federally regulated state contracts, which may conceivably be within the majority's view of congress' 5 authority even if the federal contracts are not. see metro broadcasting .....

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Apr 25 1995 (FN)

North Star Steel Co. Vs. Thomas

Court : US Supreme Court

Decided on : Apr-25-1995

..... for a forum. but these are just the costs of the rule itself, and nothing about warn makes them exorbitant. it is, indeed, true that "practicalities of litigation" influenced our rationale for adopting a uniform federal rule for civil actions under rico. agency holding corp., supra, at 153. but warn's obligations are triggered by a "plant closing" or a "mass .....

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Apr 24 1995 (FN)

Garlotte Vs. Fordice

Court : US Supreme Court

Decided on : Apr-24-1995

..... may delay determination of federal claims for decades." peyton, 391 u. s., at 61. mississippi argues that garlotte's reading of the words "in custody" would undermine the expeditious adjudication rationale of peyton. brief for respondent 6-7, 27-28. our holding today, however, is unlikely to encourage delay. a prisoner naturally prefers release sooner to release later. further, because the .....

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Apr 19 1995 (FN)

RubIn Vs. Coors Brewing Co.

Court : US Supreme Court

Decided on : Apr-19-1995

..... the strength of vintage wines. in my judgment the former prohibition is just as unacceptable in a commercial context as in any other because it is not supported by the rationales for treating commercial speech differently under 1 see in re r. m. j., 455 u. s. 191 , 201 (1982) ("[a] warning or disclaimer might be appropriately required ... in order to ..... bd. of 2 the 4.73 percent figure comes from an "[i]ndependent [l]aboratory [a]nalysis" of coors beer cited in a coors advertisement. app. 65. 3 the inducement rationale might also apply to a consumer protection publication, if it is sold on a newsrack, as some consumers will buy the publication because they wish to learn the varying alcohol .....

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