Whether, on the facts and in the circumstances of the case, the amount of liability for payment of gratuity determined on the basis of actuarial ... facts and in the circumstances of the case, the expenditure incurred for the study of utilisation of hard wood for the manufacture of chemical pulp
permission under sub-s. (3) or refer the matter or, as the case may be, cause it to be referred, to a Tribunal for adjudication ... which throw light upon the intention of the legislature. The study of numerous cases does not lead to formulation of any universal rule to decide
expenses incurred in that case were for "renovation of living room, bathroom, back verandah, study, kitchen-cum-pantry, stairway, dining room etc.," While ... under the general cl.(xv) of s. 10(2) . That was a case in which repairs were carried out to the roof of the premises
studies in 2013, while the third batch consists of doctors, who
were admitted in 2011 and who would be completing their studies ... which requires doctors who embark upon studies
in medicine to furnish a bond that upon completing their studies, they shall
serve for a stipulated period
purpose of studying annd obtaining for manufature of conveyor incurred was disallowed by the Tribunal in that case on the ground that the assessee wanted ... idea as to the design of a hoist and study new and modern technic of manufacturing processess involved therein and no capital asset had been
been laid down by their Lordships of the Privy Council in the case of Abdul Jalul Khan v. Obmdullak Khan ... discuss the various points emerging from the careful study made in the High Court of the case law upon the section. It is sufficient
submits that he
will require time for a further study of the material and case laws on
the jurisprudential question that arises.
6. There
decree of the Court below. Their Lordships referred with approval to the case of Samibai v. Premji which had been decided in the same ... conditions of those cases and this case are different, I should feel myself bound by those decisions. After having carefully studied not only those cases
Heard learned counsel for the parties.
2. The petitioner was pursuing his studies of XIIth Standard (Science) in S. F. L. High School and Junior ... Bench in Arshdeep's case, it was based on the following facts :
Ku. Arshdeep was prosecuting her studies as a regular student of XIIth
declares is that cases must be decided the same way
when their material facts are the same. The part of a case that is
said ... gradually acquires through practice and study. What is really
involved in finding the "ratio decidendi" of a case is a process of
abstraction