Court : Income Tax Appellate Tribunal ITAT West Bengal
Decided on : Jul-14-1999
..... , complications, litigations, etc., provisions of s. 80vva and s. 115j were given go-by but again the need was felt and the present s. 115ja was introduced with the same rationale. the present scheme is more or less a replica of the provisions of s. 115j with certain important changes such as losses shall not include depreciation and book profit shall ..... rendered inoperative with effect from the asst. yr.1991-92 by an amendment made to sub-s. (1) by the finance act, 1990 w.e.f. 1st april, 1990. the rationale offered by the government for the introduction of s. 115ja remains the same as was given when somewhat similar provisions were introduced for the first time by the finance act .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jan-13-1999
..... necessary in a case such as the one before us because the property owner would have no other reasonable means of ascertaining who was responsible for his loss. no similar rationale justifies requiring individualized notice of state-law remedies which, like those at issue here, are established by published, generally available state statutes and case law. once the property owner is ..... taken property is necessary in a case such as this one because the owner has no other reasonable means of ascertaining who is responsible for his loss. however, no similar rationale justifies requiring notice of state-law remedies which, like those at issue here, are established by published, generally available state statutes and case law. cf., e. g., reetz v. michigan .....Tag this Judgment!
Court : Orissa
Decided on : Oct-12-1999
Reported in : 1999(II)OLR608
..... competent to testify unless the court considers that for reason of tender years, extreme old age, disease or infirmity, they are incapable of understanding the questions put them and giving rationale answers. this section makes it clear that the competency of a witness is the rule and incompetency is the exception. the sole criterion for considering the competency of a witness ..... is his intellectual capacity. so, when a witness of tender years is able to understand the questions put to him and gives rationale answers, there is no reasons to discard his evidence merely because he is a child witness. however, evidence of such witness should be evaluated more carefully and with greater circumspection .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-29-1999
Reported in : AIR1999SC1697; [1999(82)FLR618]; JT1999(3)SC291; (1999)ILLJ1319SC; 1999(3)SCALE76; (1999)4SCC7; 2SCR943; (1999)3UPLBEC1957
..... or not. it is clear that any additional remuneration paid at intervals exceeding two months has been excluded by specific terms, from the purview of the definition. what is the rationale for excluding such remuneration paid at intervals exceeding two months from the scope of 'wages'? though we did not get any clue from the statement of objects and reasons for ..... the bill (which became employees state insurance (amendment) act 1951), the rationale could be discerned as inter-linked with the definition clause 'wage period' in section 2(23). it reads thus:wage period' in relation to an employee means the period in .....Tag this Judgment!
Court : Company Law Board CLB
Decided on : Jun-18-1999
Reported in : (1999)98CompCas518
..... to close the parcel offices was alleged to have been ratified and that the proceedings of the meeting actually held on march 3, 1993, in which the petitioner questioned the rationale of closure of parcel offices have not been recorded in the minutes book.9. sri raghavan : opening and closing of parcel offices was based on volume of traffic generated. totally ..... not provide and to avoid recording his dissent, the minutes have been fabricated to show that there was a meeting only on february 27, 1993.he has also questioned the rationale of discussing the closure of the offices if the same had been ratified in the meeting on september 29, 1992. we find from the minutes of the board meeting held .....Tag this Judgment!
Court : US Supreme Court
Decided on : Oct-05-1999
..... effective,'" evitts v. lucey, 469 u. s. 387 , 392 (1985) (quoting griffin, 351 u. s., at 20 (plurality opinion)). a as we have admitted on numerous occasions, "'[t]he precise rationale for the griffin and douglas lines of cases has never been explicitly stated, some support being derived from the equal protection clause of the fourteenth amendment and some from the ..... . of health, 497 u. s. 261 (o'connor, j., concurring). pp. 272-276. 2. california's wende procedure does not violate the fourteenth amendment. pp. 276-284. (a) the precise rationale for the griffin and douglas line of cases has never been explicitly stated, but this court's case law reveals that the equal protection and due process clauses of the .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-10-1999
..... not just in its particular application to the party in suit. to tell the truth, it is highly questionable whether federal courts have any business making such a declaration. the rationale for our power to review federal legislation for constitutionality, expressed in marbury v. madison, 1 cranch 137 (1803), was that we had to do so in order to decide the ..... case before us. but that rationale only extends so far as to require us to determine that the statute is unconstitutional as applied to this party, in the circumstances of this case. 75 that limitation was .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jan-25-1999
..... it could use its control of local service to place its long-distance competitors at a disadvantage. see t. krattenmaker, telecommunications law and policy 411-412 (2d ed. 1998) (explaining rationale of the decree). and though some argued that any such special advantages were innocent, rather like those enjoyed by a transcontinental airline that dominates a local hub, others claimed they ..... that would not be sustainable with increased competition); robinson, the titanic remembered: at&t and the changing world of telecommunications, 5 yale j. reg. 517, 537 (1988) (arguing that the rationale for the decree's restrictions on local service companies was "just as persuasive" as that underlying the decree). the act before us responds to this argument by changing the postdecree .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-31-1999
Reported in : (2000)1CompLJ196(AP)
..... for granting leave to stay out of liquidation considering the facts and circumstances of each case and while exercising its power, the company court should also bear in mind the rationale behind the enactment of the act, 1993. the company court should impose reasonable terms while granting leave to the secured creditors to stay out of the liquidation proceedings. it should ..... regard has to depend on the facts and circumstances of each case. while exercising this power, we have no doubt that the company court would also bear in mind the rationale behind the enactment of recovery of debts due to the banks and financial institutions act, 1993, to which reference has been made above. we make the same observation regarding the .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-17-1999
Reported in : (2000)(67)ECC110
1. the issue involved in this appeal filed by the revenue is whether aluminium water tanks, stainless steel wash basins and lavatory pans are classifiable under heading 8607.00 of ceta as decided by the collector (appeals) or under headings 73.24, 76.15 and 76.11 of the schedule to the central excise tariff act, 1985.2. when the matter was called no one was present on behalf of the respondents m/s. ramsons udyog (p) ltd. who have requested under their letter dated 6-9-1999 to decide the matter on the basis of written arguments. they submitted that the issue regarding the classification of the impugned items has been settled by the appellate tribunal in the case of commissioner of central excise, bangalore v. sri ram metal works, reported in 1998 (99) e.l.t. 616 (tribunal), wherein it was held that railway coach work has to be treated in the broad sense which goes to make the coach functionally complete. in the case of railways, it goes without saying that the provisions of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank. on the same rationale, sanitarywares are also designed for fitment into the coach and they would be classifiable under heading 86.07. following the ratio of this decision, we find no infirmity in the impugned order and the appeal filed by the revenue is rejected.Tag this Judgment!