example, exchange difference in respect of unpaid liability for acquisition of an imported asset has been allowed in the past to be adjusted with ... exchange difference in the profit and loss account.
10. Lastly, it is important to note that Accounting Standards and taxation of income are two independent
impugned judgment,
testimony of witness no.4 (Prabir Malik) is extremely
important being a natural witness to the incident. He
graphically described the incident ... Court.
The High Court also failed to take into consideration
the most important aspect of the case that admittedly the
appellant and the respondent have
certified by the Tribunal that a point of law of general public importance is involved in the decision, or it appears to the Supreme Court
said judgment of the Trial Court was reversed
holding:
(i) "The important averments of adverse
possession are two fold. One is to recognize ... enjoyment with the title by
adverse possession. As indicated supra, the
important ingredients of adverse possession
should have been satisfied."
SUBMISSIONS
Mr. P. Krishnamoorthy
restricted
only to three items, namely, profit on sale of import
licence, duty drawback and CCS. The A.O. further held
that from the profits ... Certificate, as the case may be,
issued by the Chief Controller of Imports and
Exports, Government of India ;
(d) "supporting manufacturer" means
Insecticides Act, 1968
29. Offences and punishment.-
(1) Whoever,- (a) imports, manufactures, sells, stocks or exhibits for sale or distributes any insecticide deemed ... clause (viii) of clause (k) of section 3; or (b) imports or manufactures any insecticide without a certificate of registration; or (c) manufactures, sells, stocks
that REL/HDEC
were disqualified and, therefore, fairness and transparency
which are important aspects of Article 14 of the Constitution
required MSRDC to have placed ... based on BOT, therefore, global tenders
were invited. It is an important project which is required to be
given to the bidder who qualifies
Central Government framed the Sugarcane (Control)
Order, 1966. Clause 2 thereof defines important terms
such as factory, khandsari sugar, khandsari unit,
crusher, power crusher, producer ... been
granted power of survey under Section 14 . Section 15 is
an important provision which deals with declaration of
reserved area and assigned area
Section 17 in The Insecticides Act, 1968
17. Prohibition of import and manufacture of certain insecticides.-
(1) No person shall, himself or by any person ... behalf, import or manufacture- (a) any misbranded insecticide; (b) any insecticide the sale, distribution or use of which is for the time being prohibited under
Sabharwal, CJI.
In these matters we are confronted with a very important
yet not very easy task of determining the nature and character
of protection ... struggle and
intellectual debates in the Constituent Assembly show the
value and importance of freedoms and rights guaranteed by
Part III and State
