Search - consideration

]                                   (4) Notwithstanding the provisions of the Act out of which an appeal arises, the Court, in hearing an appeal referred to in section 18, is not bound by any legal or technical rules of evidence in conducting a hearing for the purposes of that Act, and all appeals referred to in section 18 shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit ...

The Judge neither committed an error of law, nor misapprehended the facts, nor exercised his discretion on the basis of an unreasonable weighing of relevant considerations. ...

In so holding, she rejected the appellant’s contention that it paid the development charges as agent for the homebuyers and found that the development charges were part of the consideration paid for the homes. ...

Cost awards are discretionary, and this Court can only interfere with such an award if the Judge failed to give weight to all relevant considerations, considered irrelevant factors or erred in law (see Merck & Co. v. ...

It amounts to an allegation that the criminal trial judge should have taken into consideration the information contained in the seized documents ...

Unfortunately, his consideration of this question was overtaken by other events. ...

Kossow raises a number of issues for this Court’s consideration in that appeal. ...

It is not necessary to review each one of the factors the judge took into consideration to reach his conclusion. ...

If not, then consideration would have to be given to heading 8508. [4]                The CITT found as fact that the items are battery packs composed of a combination of multiple cells configured as a battery, nickel-cadmium chemistry, and a roughly rectangular shape. ...

That transfer between persons not dealing at arm's length brought him within the scope of section 160 of the Income Tax Act, making the recipient and the transferor jointly and severally liable to pay an amount equal to the amount by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property. [4]        Quite apart from the credibility of the testimony by the two expert witnesses, assessment of the credibility of the transferor was also at the heart of the matter in view of the circumstances surrounding the said transfer, the management of his company before the share transfer and that of his personal business operating in the same field. ...