Court : Andhra Pradesh
Decided on : Jul-08-1999
Reported in : 1999(5)ALD92; (2000)ILLJ1327AP
..... worked in subordinate cadre. however, the approach paper clearly says that the benefit shall go only to the employees who were engaged on or after 1-1-1982. though the rationale behind fixing 1-1-1982 as the cut off date is not forth-coming either from the approachpaper or from the government of india's letter, it may be concluded .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jul-27-1999
Reported in : 1999(5)ALD496
..... .'7. the reservation by the impugned rule is limited only to the comprehensive colleges of education/government colleges of education, which are exclusively administered and funded by the state. the rationale underlying the rule clearly appears to be to enrich the cadre of its employees working in the education department and its allied departments and the educational institutions under the local .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-17-1999
Reported in : AIR2000SC562; 1999(1)ALD(Cri)85; 2000(1)ALD(Cri)426; 2000(1)ALT(Cri)132; 2000CriLJ756; JT1999(10)SC275; 2000(1)SCALE1; (2000)2SCC83; Supp5SCR494
..... that the high ideals of the constitution have to be borne in mind, but when normal life breaks down and groups of people go berserk losing balance of mind, the rationale that the ideals of the constitution should be upheld or followed, may not appeal to them in such circumstances, nor can we expect such loose heterogeneous group of persons like .....Tag this Judgment!
Court : Delhi
Decided on : Sep-06-1999
Reported in : 1999VAD(Delhi)699; AIR2000Delhi193
..... contended that there was a change in the policy in inviting the tenders for the current period, the respondent corporation submits that the policy and decision to invite tenders is rationale, reasonable, equitable and in public interest being with the sole intention of getting the best at the best rate for the public at large. it is not open to the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jul-29-1999
Reported in : 1999(5)ALD142; 1999(5)ALT353
..... the factum and the source of payment is the same namely department pays for both the workers. both types of workers attend to the same work. there cannot be any rationale for the purpose of g,o. ms. no.143 to distinguish a nmr worker and 'hand receipt worker'. this is so even if we assume that the petitioner is not .....Tag this Judgment!
Court : US Supreme Court
Decided on : Mar-31-1999
..... from suit in a state's own courts, regardless of the federal source of the claim asserted against the state. if one were to read the court's federal structure rationale in isolation from the preceding portions of the opinion, it would appear that the court's position on state sovereign immunity might have been rested entirely on federalism alone. if ..... is not for me to say which way the court should turn; but in either case it is clear that alden's suit should go forward. ii the court's rationale for today's holding based on a conception of sovereign immunity as somehow fundamental to sovereignty or inherent in statehood fails for the lack of any substantial support for such ..... basis for saying that the ratification of the tenth amendment gave this "fundamental aspect" its constitutional status and protection against any legislative tampering by congress.2 the court's principal rationale for today's result, then, turns on history: was the natural law conception of sovereign immunity as inherent in any notion of an independent state widely held in the united ..... of the cases discussing state-court immunity may be dismissed out of hand. the footnote digressions in atascadero state hospital and thiboutot were irrelevant to either opinion's holding or rationale. the discussion in will was also unnecessary to the decision; our holding that 42 u. s. c. 1983 did not create a cause of action against the states rendered it .....Tag this Judgment!
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!
Court : Allahabad
Decided on : Sep-27-1999
Reported in : (1999)3UPLBEC2452
..... may not itself be in agreement at all with superior courts and of larger benches have to be followed unhesitatingly whatever doubts one may individually entertain about their correctness. the rationale for this is plain because to seek a universal intellectual unanimity is an ideal too utopian to achieve. consequently, the logic and the ..... which the ratio of a larger bench is rested, are not matters open for reconsideration. negatively put, therefore, the challenge to the rationale and reasoning of a larger bench is not a valid ground for unsettling it and seeking a reopening and re-examination of the same thus putting the question in flux .....Tag this Judgment!
Court : Delhi
Decided on : Aug-30-1999
Reported in : 2000IAD(Delhi)796
..... ) of sec- corporation 19 of the banking companies (acquisition and transfer of undertakings) act, 1970 ; that regulation 33(1) arbitrarily provides a cut-off date 1.11.1993 without any rationale; that the petitioner retired from service keeping in view regulation 19(1) of service regulations, 1979; that since the petitioner was retired from service, keeping in view above provision, he ..... pension on superannuation on that date.' in the submission of the petitioner the above regulation is arbitrary inasmuch as it provides a cut off date 1.11.1993 without any rationale. in the case of state of rajasthan & another vs . amrit lal gandhi & others : 1scr121 considering the facts that pursuant to the recommendations made in 1996 by a committee, appointed ..... 1995, were given the bene- fit by making the said provision prospective in effect as the settlement/understanding was signed/arrived on 29.10.1993 (emphasis sup- plied). so the rationale behind fixing the cut-off date 1.11.1993 is the signing of settlement/understanding on 29.10.1993. thus, fixing of cut off date of 1.11.1993 following .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Nagpur
Decided on : Apr-09-1999
Reported in : (2000)73ITD365(Nag.)
..... by the department.8. the learned departmental representative, on the other hand, submitted that the department's case is not that the provisions of s.44ae are applicable but only rationale and yardstick laid down in that section are followed. he clarified that the ao has not invoked the provisions of the s. 44ae. he pleaded that only details of expenses ..... estimate the income of the assessee. without making out such a case for estimating the income the revenue authorities have jumped to the conclusion to estimate the income as per rationale and yardstick laid down in s. 44ae. thus, the department has placed much more emphasis on mode and manner in which the income of the assessee is to be estimated ..... (a) the learned departmental representative has also justified the action of the ao on the ground that the provisions of s. 44ae are not invoked by the ao but only rationale and yardstick laid down in that section has been adopted.25. we cannot approve the view taken by the departmental authorities firstly because it is not a case of estimation .....Tag this Judgment!