.... Cuomo 141 S.Ct. 63 (2020) granted injunctive relief on being satisfied that the executive order struck at the very heart of the First Amendment's guarantee of religious liberty...-84.3%) as “high” transmission counties. Many decisionmakers assume that the vaccinated can be excluded as a source of transmission. It appears to be grossly negligent to ignore the vaccinated...Article 2 of the Declaration of Human and Civic Rights of 1789 as the requirement did not introduce an obligation to vaccinate.63. Having expressed our opinion on the...

... international transaction within the meaning of Sec.92(1) read with Sec.92A and 92B of the Act. 63. The main thrust of the argument on behalf of the Assessee...Hyundai Motors India Engineering P. Ltd., Hyderabad V/s. DCIT, Circle 2(2), Hyderabad (ITA NHo.255/Hyd/2014 dated 31.7.2014), wherein M/s. Accentia Technologies Limited(Seg) was excluded by the...acquisition of various companies, being an extraordinary event which had an impact on the profit, this company was excluded. As submitted by the learned counsel, this year also, the acquisition of some...

...also specifically mentioned. 63. It is affirmed on behalf of the DCGI that respondent no.2 submitted its clinical trial report on 13.07.2016, after conducting trials...conducted on fifty additional patients). As noticed hereinbefore, there is certain amount of overlap between Phase II and Phase III trials and it is not necessary that Phase II trials be excluded for...in AIS was registered with the Clinical Trial Registry of India (CTRI) by respondent no.2. 16. On 08.10.2010, respondent no.2 submitted its clinical trial results on...

...so excluded, the civil courts still have jurisdiction to examine into cases where the provisions of the Act have not been complied with, or the statutory tribunal has not acted in conformity with the...as requisite approvals have been granted, thus the plaintiffs are not 63 entitled for an injunction. The suit filed... plaintiff ought to have disclosed about CA No. 39/2006 filed under signatures of Shri Gautam Khandelwal." 63. In the case of ...

...power of the civil court to take cognizance of the case under s.9 of CPC stands excluded, and a civil court has no jurisdiction to go into the question of the validity or legality of the notification...jurisdiction is so excluded, the civil courts still have jurisdiction to examine into cases where the provisions of the Act have not been complied with, or the statutory tribunal has not acted in...existing rules; rather the same have the effect of filling the gap and supplementing the existing rule." (Emphasis Supplied) 63...

... Page 12 of 23 companies with 1 to 200 crores turnover has to be included as comparables and other companies excluded...companies and by the same logic he ought to have excluded companies with high turnover from the list of comparable companies (companies....2331.81 Crores, Mindtree Ltd. (turnover of Rs.878.30 Crores and Tata Elxsi Ltd. (turnover of Rs.358.20 Crores). If the aforesaid six companies are excluded by applying turnover filter, then the profit...

.... Placed in the paper book on page 63 is FORM No. 3 CL i.e Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) u/s. 35(2AB) of IT Act...the manufacturing operations at Raichur which are an essential part of their business and that such profit must be excluded from the assessment under EPT Act. It was narrated that in other words, the.... 13,42,49,052/- by holding that the appellant was not entitled to the weighted deduction for expenditure on Scientific Research u/s. 35(2AB) in respect of Clinical Trial and Bio-equivalence Study...

...same to be excluded from this year's income, it should have given details in this regard. In absence of necessary details and evidences, the prior period expenses are not allowable and similarly these.... Soparkar is very fair in pointing out at the outset that this tribunal's decision in Asstt. CIT v. Liva Healthcare Ltd. [2016] 161 ITD 63/73 taxmann.com 171 (Mum. - Trib...to clinical trial expenditure incurred outside the inhouse facility in question. We find that the Revenue's instant grievance has no merit as the assessee has already succeeded on the very issue...

...provision analogous to Section 3. Section 1(1)(d) provides that a patent would be granted for an invention inter alia where “the grant of a patent for it is not excluded by sub-sections (2) and (3) or...:(a) it satisfied the requirements of sub-sections (1)(a) to (c); and(b) it was not excluded from being patented by virtue of sub-secti...captured by Section 3(d) inasmuch as while deriving some part of the Explanation from the EU Drug Regulatory provisions, the term safety has been specifically excluded. Thus, properties relating to safety...

... for verification. The TPO while giving effect to the Tribunal order for assessment year 2009-2010, had excluded Lotus Labs as a comparable after verifying the facts from the financial...webcast charges. which are not specifically prohibited under the MCI regulations. Sample copy of invoices are enclosed as Annexure 5 to application for admission of additional evidences @ Pg 63...India (P.) Ltd v DCIT (ITA No. 974/ Bang/2008) relied on the above-mentioned decision. c)In the case of Abhay Kumar Shroff v ITO (63 ITO 144), the...

... for verification. The TPO while giving effect to the Tribunal order for assessment year 2009-2010, had excluded Lotus Labs as a comparable after verifying the facts from the financial...webcast charges. which are not specifically prohibited under the MCI regulations. Sample copy of invoices are enclosed as Annexure 5 to application for admission of additional evidences @ Pg 63...India (P.) Ltd v DCIT (ITA No. 974/ Bang/2008) relied on the above-mentioned decision. c)In the case of Abhay Kumar Shroff v ITO (63 ITO 144), the...

...period expenses not crystallized during the year are not allowable. As regards prior period income, if appellant wanted the same to be excluded from this year's income, it should have...heard both the parties. Mr. Soparkar is very fair in pointing out at the outset that this tribunal's decision in ACIT vs. Liva Healthcare Ltd. 161 ITD 63 (Mum) upholding such a....1,94,85,000/- pertaining to clinical trial expenditure incurred outside the inhouse facility in question. We find that the Revenue's instant grievance has no merit as the assessee has already succeeded on...

...that when TPO and DRP have excluded the results of Dolphin, then it is necessary that the results should be kept excluded. This bald reasoning, in our view cannot be reasonable ground for exclusion...important then product similarity.24. In the light of the above, we are of the considered opinion that results of Dolphin should not be excluded, as Dolphin is functionally acceptable...consideration, unless specified.63. For determining cost of production (in case of contract manufacturing segment) and cost of conducting research and development activities (in case of...

...Tribunal and has pointed out that in both the segments while computing the ALP, the TPO and DRP have included certain comparables which deserve to be excluded.6. During the course of...argument of the ld. counsel for the assessee, we hold that the aforesaid company should be excluded as comparables.'12. Similarly, the profile of this company was also examined by the...Tribunal in the aforesaid orders and has been directed to be excluded, we find no justification to examine this issue afresh in this appeal. Therefore, following the same, we direct the AO/TPO to...

...Committee that ouster of the jurisdiction of a Civil Court is not to be lightly inferred and can only be ousted and excluded, if there is an express provision of law so providing or is clearly implied...to be barred. Whenever a plea is raised before a civil court that its jurisdiction is excluded either expressly or by necessary implication to entertain claims of a civil nature...Municipal Council, 63 (1996) DLT 163 a Division Bench of this Court held that the condition of pre-deposit amounts to negation of the right of appeal. The requirements of pre...

.... This fact, it is noted is not countered by the DR, who submitted that when TPO and DRP have excluded the results of Dolphin, then it is necessary that the results should be kept excluded. This bald.... 24. In the light of the above, we are of the considered opinion that results of Dolphin should not be excluded, as Dolphin is..., unless specified. 63. For determining cost of production (in case of contract manufacturing segment) and cost of conducting research and development activities (in case...

...accordingly direct the AO to restrict the disallowance u/s. 14A to 1% of the total dividend income. Ground No. 1.10 is partly allowed. 63. Ground No. 1.11 relates to the.../- 63.2. On further perusal of computation of deduction u/s. 80-HHC, the AO observed that the assessee has excluded 90% of the interest...income, sundry amounts written back and export incentives from the profits of business. The assessee was asked to explain why it has not excluded 100% /90% of other income from export turnover/total...

...accordingly direct the AO to restrict the disallowance u/s. 14A to 1% of the total dividend income. Ground No. 1.10 is partly allowed. 63. Ground No. 1.11 relates to the.../- 63.2. On further perusal of computation of deduction u/s. 80-HHC, the AO observed that the assessee has excluded 90% of the interest...income, sundry amounts written back and export incentives from the profits of business. The assessee was asked to explain why it has not excluded 100% /90% of other income from export turnover/total...

.... 14A to 1% of the total dividend income. Ground No. 1.10 is partly allowed.63. Ground No. 1.11 relates to the reduction of profits of the business for the purpose of computing.../- 63.2 On further perusal of computation of deduction u/s. 80-HHC, the AO observed that the assessee has excluded 90% of the interest income, sundry amounts written back and export...incentives from the profits of business. The assessee was asked to explain why it has not excluded 100% /90% of other income from export turnover/total turnover. The assessee was further asked to explain...

..., etc. All these aspects have not been factually rebutted and, in our view, the said concern is liable to be excluded from the final set of comparables, and thus on this aspect, assessee succeeds.... counsel for the assessee, we hold that the aforesaid company should be excluded as comparables." 12. The facts and circumstances under which the aforesaid companies were...Systems Limited and Accel Transmatics Ltd., be excluded from the list of 20 comparable arrived at by the TPO. ……… 15. As far as the comparable chosen by TPO viz., Infosys...