Court : Income Tax Appellate Tribunal ITAT Nagpur
Decided on : Mar-18-1982
Reported in : (1982)1ITD648(Nag.)
..... processing" was incidentally considered by the learned judges and it was held thus : at some point processing and manufacturing will merge. but where the commodity retains a continuing substantial identity through the processing stage we cannot say that it has been 'manufactured' within the meaning of article 203(6)(6). ..... with a commercial character. he has to operate the x-ray machine and develop the films. although these may be professional activities, they are essentially of a commercial nature.the professional qualifications which the assessee has do not in any way change the character of the commercial activity he is ..... the aac went on to consider the meaning of the word "industry". he held that the word "industry" does not necessarily mean a unit essentially involving in it a factory complex. the then referred to the dictionary meanings of the words "manufacture" and "production". as the assessee converted raw ..... against the order of the aac holding that the assessee was entitled to investment allowance under section 32a(2) of the income-tax act, 1961 ("the act"). according to the ito, the assessee is a medical practitioner doing the job of a "radiologist". it is admitted by the ito ..... to consider whether the assessee is manufacturing or producing articles or things. any fabrication or concoction will necessarily come under "manufacture". production is the act of producing or bringing out. what is brought out is a product. in this sense, the aac is right in holding that when an .....Tag this Judgment!
Court : Allahabad
Decided on : Apr-01-1982
Reported in : AIR1982All439
..... the interest of which they are imposed. sometimes even a complete prohibition of the fundamental right to trade may be upheld if the commodity in which the trade is carried on is essential to the life of the community and the said restriction has been imposed for a limited period in order to achieve the desired ..... . no medical graduate is entitled to practice as of right unless his name is entered in the rolls of doctors maintained under the indian medical council act.he can practise if under the relevant existing statute he is registered and granted a certificate to practise as such. he is thereafter entitled to apply ..... or business or profession. if he wants to take up the profession of a medical doctor, he has to get himself registered under the indian medical council act. it is only after he is so registered he can start his private practice or can apply for a government job, article 19(1)(g) gives ..... entry 41 of list ii, a matter assigned exclusively, to the state legislature, therefore, even if the rules incidentally entrench on matters covered by the central act, the rules are not rendered void. it is quite an erroneous approach to question validity of the rules merely on the incidental entrenching on matters which ..... any condition of service. (2) rule 3 is void as it is repugnant to section 20-a and section 33(m) of the indian medical council act, 1956. (3) rule 5 which confers powers on the state government to relax the rules in cases of undue hardship in any parties for case or .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-25-1982
..... presented, the court observed that, " [w]hatever else may also be necessary to show that a person has acted 'under color of [a] statute' for purposes of 1983, . . . we think it essential that he act with the knowledge of, and pursuant to, that statute." 398 u.s. at 398 u. s. 162 ..... if temporary, may cause significant injury to the defendant. invoking a judicial process, of course, implicates the state and its officers, but does not transform essentially private conduct into actions of the state. dennis v. sparks, 449 u. s. 24 (1980). similarly, one who practices a trade or profession ..... s. 162 , n. 23: "whatever else may also be necessary to show that a person has acted 'under color of [a] statute' for purposes of 1983, . . . we think it essential that he act. with the knowledge of and pursuant to that statute." this statement obviously was meant neither to establish the ..... s. 345 , 419 u. s. 349 (1974): "in 1883, this court in the civil rights cases, 109 u. s. 3 , affirmed the essential dichotomy set forth in [the fourteenth] amendment between deprivation by the state, subject to scrutiny under its provisions, and private conduct, 'however discriminatory or wrongful,' ..... state," ibid., we held that the private party's joint participation with a state official in a conspiracy to discriminate would constitute both "state action essential to show a direct violation of petitioner's fourteenth amendment equal protection rights" and action "`under color' of law for purposes of the statute." id .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-18-1982
..... analysis of the market impact caused by the arrangements under scrutiny in this case, but trial may reveal that the arrangements are, at least in their essentials, not peculiar to the medical industry, and that they should be condemned." 643 f.2d at 560. [ footnote 6 ] judge larson stated, in ..... in a single product, is not cast in a single mold. maximum prices may be fixed too low for the dealer to furnish services essential to the value which goods have for the consumer or to furnish services and conveniences which consumers desire and for which they are willing to ..... , [ footnote 8 ] performs similar functions. for the purposes of this litigation, the parties seem to regard the activities of the two foundations as essentially the same. no challenge is made to their peer review or claim administration functions. nor do the foundations allege that these two activities make it necessary ..... s. 150 , 310 u. s. 223 :" "under page 457 u. s. 347 the sherman act, a combination formed for the purpose and with the effect of raising, depressing, fixing, pegging, or stabilizing the price of a commodity in interstate or foreign commerce is illegal per se. " 340 u.s. at 340 u. s. ..... that the respondents' view of the genuine issues of fact is correct. this assumption presents, but does not answer, the question whether the sherman act prohibits the competing doctors from adopting, revising, and agreeing to use a maximum fee schedule in implementation of the insurance plans. iii the respondents recognize .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-28-1982
..... that it has vested in administrative agencies that adjudicate only rights of congress' own creation. unlike the administrative scheme that we reviewed in crowell, the act vests all "essential attributes" of the judicial page 458 u. s. 85 power of the united states in the "adjunct" bankruptcy court. first, the agency in ..... extend to any criminal matters, although the government is a proper party. see, e.g., united states ex rel. toth v. quarles, 350 u. s. 11 (1955). [ footnote 25 ] the "unifying principle" that justice white's dissent finds lacking in al of these cases, see post at 458 u. s. 105 , ..... within the realm of "judicial power." see, e.g., reid v. covert, supra; united states ex rel. toth v. quarles, 350 u. s. 11 (1955). [ footnote 18 ] congress' power to create legislative courts to adjudicate public rights carries with it the lesser power to create administrative agencies for the same purpose, and ..... comm'n, 430 u.s. at 430 u. s. 450 , n. 7; united states ex rel. toth v. quarles, 350 u. s. 11 (1955). although the cases relied upon by appellants demonstrate that independent courts are not required for all federal adjudications, those cases also make it clear that where art. iii ..... shall enjoy life tenure, subject only to removal by impeachment. united states ex rel. toth v. quarles, 350 u. s. 11 , 350 u. s. 16 (1955). the compensation clause guarantees art. iii judges a fixed and irreducible compensation for their services. united states v. will, supra, at 449 u. s. 218 -221. .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-29-1982
Reported in : (1996)134CTR(SC)92
..... . the agricultural produce produced by the agriculturist can legitimately be called agricultural produce in his hands but in the hands of traders, it would be appropriate to call it agricultural commodities; it would not be his agricultural produce. accordingly, it must be held in this case that since the agricultural produce marketed by the assessee was not the agricultural produce produced ..... taxable. and as held above, the income derived from the investment in government securities placed with the state bank of india/reserve bank of india cannot be regarded as an essential part of its banking activity inasmuch as the same does not form part of its stock-in-trade or working/circulating capital. therefore, we see no force in mr. salves ..... interest earned on provident fund deposits. the assessee contended that it was entitled to the benefit of s. 81 of the it act as in force at all material times. the ito rejected this claim of exemption from tax put forward by the assessee. since the assessees contention did not find favour at ..... slp(c) nos. 5813-14 of 1982.2. the assessee in all these cases is a co-operative society registered under the madhya pradesh co-operative societies (amalgamation) act, 1957, hereinafter called the act. while framing assessment for the relevant assessment years in question, the ito included in the taxable income of the assessee interest earned on securities earmarked against reserves and .....Tag this Judgment!
Court : Chennai
Decided on : Feb-26-1982
Reported in : AIR1982Mad316
..... necessarily to be made from persons of mature personality, interview test may be the only way, subject to basic and essential academic and professional requirements being satisfied. to subject such persons to a written examination may yield unfruitful and negative results apart from its being an ..... been against the personnel of the selection committee. in these circumstances, it is only to be -assumed that the members of the selection committee acted in accordance with the relevant g. o an the question and did select the candidates an the basis of merit according to their best of ..... the petition of the appellant extracted above that no details have been given vice chancellor had influenced or had interfered with the selection. in f act, the learned counsel for the university pointed out that before the learned single judge, the appellant fairly conceded that no allegation of mala fides ..... for viva voce examination the marks allocated were 50. the principal contention as noticed by the supreme court in that case was that the committee acted arbitrarily in the matter of granting of admissions, first by ignoring the marks obtained by the candidates at the qualifying examination; secondly by relying on ..... act of cruelty to those persons, there are, of course, many services to which recruitment is made from younger candidates whose personalities .....Tag this Judgment!
Court : US Supreme Court
Decided on : Dec-13-1982
..... required to be a "member" under 441b(b)(4)(c). the court of appeals' determination that nrwc's "members" include anyone who has responded to one of the corporation's essentially random mass mailings would, we think, open the door to all but unlimited corporate solicitation, and thereby render meaningless the statutory limitation to "members." we also assume, since there is ..... attempting to resolve the matter through conciliation, see 2 u.s.c. 437g (1976 ed., supp. v), it authorized the filing of a civil enforcement suit. this litigation followed. essential to the proper resolution of the case is the interpretation of 441b(b)(4)(c)'s statement that the prohibition against corporate solicitation contained in 441b(b)(4)(a) shall ..... designate different classes of members, and may freely specify the rights, if any, of the corporation's members or classes of members. the california act is a bit more carefully drawn in this regard, defining a member, essentially, as anyone entitled to vote in elections either for the corporation's board of directors or for certain fundamental corporate changes." hansmann, reforming nonprofit ..... is so ordered. [ footnote 1 ] as will appear from the following discussion, the phrasing of this question is but the tip of the statutory iceberg. the federal election campaign act of 1971 (act) makes it "unlawful for . . . any corporation . . . to make a contribution or expenditure in connection with" certain federal elections. 90 stat. 490, 2 u.s.c. 441b(a). the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-14-1982
Reported in : AIR1983P& H8
..... temporise with the country's development in the vital areas of professional expertise..............' xxx xxx 'coming to brass tacks, deviation from equal marks will meet with approval only if the essential conditions set out above are fulfilled.................' xxx xxx 'we are aware that measurement of merit is difficult and the methods now in vogue have so much to be desired, that ..... petty traders, businessmen, artisans etc. in view of this discussion, it is clear that by creating four reservations in favour of the wards of the university employees, the university has acted in a discriminatory manner and the principles of equality has not been followed. the discrimination can be seen from the fact that the four students of this category (who are ..... in favour of the wards of the university employees was under challenges. this indeed had even the sanction of the vice chancellor under section 11(4) of the nagpur university act, 1974 and allegedly covered by sections 4 and 75 thereof. nevertheless this reservation was struck down by the division bench after an exhaustive discussion on principle and the precedents of ..... , reasonable and equitable manner which in the absence of any binding rules to the contrary implies clearly the preference on basis of merit alone on this context. this postulate of acting fairly, (or to put it negatively, of avoiding arbitrariness) is a basic one for the fundamental right of equality, and the prohibition against discrimination.12. though the matter appears .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-30-1982
Reported in : AIR1982P& H372
..... the contrary, no question of any entrustment or dominion over property would normally arise during coverture or its imminent break-up. therefore, the very essential prerequisites and the core ingredients of the offence under s. 406 of the penal code would be lacking in a charge of criminal breach of trust ..... of the husband, and throwing them to the tender mercies of the inevitably long drawn out and protracted civil claims with regard to what may essentially be wife's exclusive property, would be virtually rendering them without remedy against a crying social evil.52. there is a modicum of merit ..... there was in essence, a joint possession and custody of the property of the spouses therein, including dowry and traditional presents, which would preclude the essentials of entrustment or dominion over the property which form the corner-stone of criminality under s. 405, indian penal code.48. however, the concept of ..... provided that the provisions thereof shall apply to all proceedings relating to matters concerning such family. rules 2 to 5 of this order are essentially procedural in nature empowering the court to hold the proceedings in camera and imposing a duty on it to make efforts for settlement and to ..... some time past, and one of the methods by which this problem, which is essentially a social one, was sought to be tackled was by the conferment of improved property rights on women by the hindu succession act, 1956. it is, however, felt that a law which makes the practice punishable .....Tag this Judgment!