case law

Welcome to the 'case law' tag page at Technorati. This page features content from the farthest reaches of the Blogosphere that authors have "tagged" with 'case law'.

Latest blogosphere posts tagged “case law”

• To Patent or Not To Patent: Supreme Court to Judge

  
  Engineering Ethics Blog — Authority: 106
  Most historians recognize the development of the legal framework of patents as an important, if not essential, part of the Industrial Revolution. The proper function of patents and patent law can perhaps be understood best by considering two extremes. For most of history, the world was at one extreme: no patents or ...
  12 hours ago

• Judge rejects FWS biological opinion on Florida development permit and impacts to wood storks, but finds Army Corps met conservation duties

  
  ESA blawg — Authority: 117
  National Wildlife Federation v. Souza,2009 U.S. Dist. LEXIS 99674 (S.D. Fla., Oct. 23, 2009) BACKGROUND: In 2007, the Corps issueda Clean Water Act ("CWA") � 404 permit to J.D. Nicewonder. Suchpermit has since been transferred to the Intervenor. Plaintiffs allegethat by issuing this permit the Corps "has ...
  22 hours ago

• Provisions of section 40 cannot be invoked where the income is to be computed under section 42 of the Act

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  The fact that even Capital expenditure is allowable as deduction under section 42 itself shows that it overrides the provisions of section 37 of the Act. Thus, the scheme of the Act makes it clear that the provisions of section 42 would prevail over... [[ This is a content summary only. Visit my website for full ...
  2 days ago

• Applicability of TDS in case of Third Party Administrator (TPA) providing health insurance claim services.

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  Having regard to the agreement entered into inter se between the hospital and the TPA for payment of money to the hospital, it cannot be said that the TPA, who is the authority or the person to pay the amount to the hospital, is not required to... [[ This is a content summary only. Visit my website for full links, ...
  2 days ago

• If assessee deposited advance received as per agreement as required us 54EC, he cannot be treated as a defaulter for the same

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  Allowability of exemption under section 54EC of IT Act, 1961 When there is no bar to take possession by an agreement and transfer can be treated to have taken place on the basis of an agreement and advance payments deposited in specified bonds as... [[ This is a content summary only. Visit my website for full links, ...
  3 days ago

• When a part of the surrender can be accepted on proper explanation the rest can also be allowed to be explained

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  When a part of the surrender can be accepted on proper explanation the rest can also be allowed to be explained. The assessees claim that balance was from cash withdrawals from cash book has to be tested on the facts appearing in the case. For that... [[ This is a content summary only. Visit my website for full ...
  3 days ago

• S. 80-IA (4) deduction is not available to contractors: ITAT Mumbai Larger Bench

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  he assessee, a civil contractor, claimed deduction u/s 80-IA (4) in respect of the profits from infrastructure projects executed by it. The lower authorities rejected the claim on the ground that the assessee was a mere contractor and not a... [[ This is a content summary only. Visit my website for full links, other ...
  4 days ago

• BTO Members Taking Care of Legal Business

  
  Canadian Trademark Blog — Authority: 103
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  5 days ago

• License Crossed

  
  Patent Prospector — Authority: 103
  Philips and 3M inked a patent cross license in 1995. The next year, 3M spun off Imation. The agreement, which granted license to subsidiaries, continued. In 2003, Imation formed a joint venture that created GDM. In 2006, Imation acquired Memorex. In 2007, Imation filed a declaratory judgment action seeking a finding ...
  6 days ago

• False claim in return of Income would be treated as case of concealment of Income or of furnishing inaccurate particulars of Income

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  Even if there is no concealment of income or furnishing of inaccurate particulars, but on the basis thereof the claim, which is made, is ex facie bogus, it may still attract penalty provision.Related posts:Section 271(1)(c) can be invoked only if... [[ This is a content summary only. Visit my website for full links, ...
  1 week ago

• Where fair market value of the capital asset under transfer is less than the valuation as per Stamp value Act

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  Where fair market value of the capital asset under transfer is less than the valuation as per SVA and such valuation as per SVA becomes final under Stamp Duty Act then the assessee is left with no choice and has to pay tax on the notional sale... [[ This is a content summary only. Visit my website for full links, ...
  1 week ago

• Jurisdiction of AO to proceed with assessment under section 147 of IT Act, 1961

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  If the AO has cause or justification to know or suppose that income has escaped assessment it can be said to have a reason to believe that an income had escaped assessment; at the time of recording reasons for initiating proceedings u/s 147 it is... [[ This is a content summary only. Visit my website for full links, ...
  1 week ago

• Revised return which is a defective return filed under any of the provisions of the IT Act can be rectified

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  Treatment of a revised return which is defective A defective return filed under any of the provisions of the Income-tax Act, 1961 can be rectified; it is not that only the return filed under section 139(1) can be rectified; the discretion given in... [[ This is a content summary only. Visit my website for full links, ...
  1 week ago

• True character of receipt in the hands of assessee can not be judged by utilization thereof

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  We have duly considered the rival contentions and the material on record. The crux of the matter is to determine the true character of the receipt in the hands of the assessee and not the utilization thereof. The utilization will not determine the... [[ This is a content summary only. Visit my website for full links, ...
  1 week ago

• Depreciation is mandatory for claiming deduction under Chapter VI-A of Income Tax Act, 1961

  
  LEGAL & FINANCIAL UPDATES FROM TAX GURU — Authority: 444
  The Full Bench was constituted to consider whether for the purposes of allowing deduction under Ch. VI-A depreciation could be thrust on the assessee even though it had disclaimed the same for purposes of regular assessment. The assessee argued that... [[ This is a content summary only. Visit my website for full ...
  1 week ago

• Mind Reader?

  
  Blogs — Authority: 159
  "Was the teacher in the second row taking notes when I was talking?" "Im pretty sure the retired guy in the front was nodding for that part." "Is she just closing her eyes or is she actually sleeping?" These, ladies and gentlemen, are the actual thoughts running through a lawyers brain when he or she is ...
  1 week ago

• Counterfeit Goods: Statutory and Punitive Damages

  
  Canadian Trademark Blog — Authority: 103
  Microsoft Corporation v. 1276916 Ontario Ltd. et al  is not a trademark case.   However, it is a further illustration of Canadian courts’ willingness to award substantial statutory damages under the Copyright Act , together with punitive damages, in counterfeit goods cases. In this case Microsoft had ...
  1 week ago

• AZ Supreme Court says metadata a public record

  
  Discovery Resources — Authority: 116
  Records managers will be taking a new look at “Create dates” after the Arizona Supreme Court mandated production of metadata in public records . The case involved a demoted police officer who wanted access to the metadata to prove notes were backdated.  Up until now, most cases have held that there must be a ...
  1 week ago

• Modification of Workers’ Compensation Benefits in PA, Based on IRE, May Require Job Availability to be Shown

  
  Pennsylvania Workers' Compensation Lawyer Blog — Authority: 112
  In a case that has been working its way through the Pennsylvania Workers’ Compensation system for some time now, the Supreme Court has accepted appeal in the matter of Diehl v. Workers’ Compensation Appeal Board (WCAB ). As was discussed in a previous blog entry , the Commonwealth Court of Pennsylvania ...
  1 week ago

• Judge Wanger rejects commerce clause challenge to ESA

  
  ESA blawg — Authority: 117
  The Delta Smelt Consolidated Cases ,2009 WL 3273843 (E.D. Cal., Oct. 8, 2009) INTRO: This case concerns the UnitedStates Fish and Wildlife Services (FWS) December 15, 2008 biological opinion(BiOp or 2008 BiOp) concerning the impact of coordinated operations ofthe Central Valley Project (CVP) and State Water Project ...
  1 week ago

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