Cit vs hindustan bulk carriers
WebThe Ld.Senior Counsel referring to the provisions of section 153A and the decision of Hon'ble Supreme Court in the case of CIT vs Hindustan Bulk Carriers 259 ITR 449 (SC) submitted that the provisions of one section of the statute cannot be used to defeat those of another unless it is impossible to effect resilient between them. Thus, a ... Webof Income Tax vs. Hindustan Bulk Carrier, the application can be seen in several landmark judgements before that, both pre – independence and post – independence. Several judgements have applied these principles implicitly and the same is reflected in their interpretation of legislations while adjudicating disputes. 1. Venkataramana Devaru v.
Cit vs hindustan bulk carriers
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WebHindustan Bulk Carriers [2003] 259 ITR 449(SC) and in the case of CIT v. Sant Ram Mangat Ram Jewellers [2003] 264 ITR 564(SC)], this ground is dismissed. However, the AO may allow consequential relief ,if any, while giving effect to this order WebAug 12, 2024 · The Supreme Court laid down the principles of Rule of harmonious construction in the case of CIT vs. Hindustan Bulk Carriers:- 1. The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions so as to harmonize them.
WebNov 6, 2024 · As observed by Hon‟ble Supreme Court, in the case of CIT Vs Hindustan Bulk Carriers [(2003) 259 ITR 449 (SC)], “A construction which reduces the statute to a futility has to be avoided. A statute or any enacting provision therein must be so construed as to make it effective and operative on the principle expressed in maxim us res magi’s ... WebOct 8, 2002 · Commissioner of Income Tax v/s Hindustan Bulk Carriers Civil Appeal Nos. 7966-67 of 1996 Decided On, 08 October 2002 At, Supreme Court of India By, THE …
WebCommissioner of Income Tax Vs. M/S Hindustan Bulk Carriers, M/S Damani Brothers [2002] Insc 559 (17 December 2002) M.B. Shah Shah, J. Appeal (civil) 7248 of 1999 . I … WebAug 15, 2015 · Sathe has appeared in a number of landmark matters in the Supreme Court and the High Courts such as CIT vs. Hindustan Bulk Carriers (2002) 258 ITR 399 (SC), CIT vs. Gabriel India Ltd (1989) 179 ITR 54 (Bom), CIT vs. LIC Housing Finance Ltd (2014) 367 ITR 458 (Bom) etc. He was designated Senior Advocate on 23.07.2005 and was …
WebJun 21, 2024 · DSOB Class of 64 Charitable Trust Vs DCIT (ITAT Delhi) Learned counsel submitted that the addition was made on account of non-furnishing of the audit report in . Menu. ... Court in the case of Anjuman H Ghaswala reported in 252 ITR 1 and also the decision of the Apex Court in the case of CIT vs. Hindustan Bulk Carriers reported in …
WebJan 24, 2024 · In the case of CIT v. Hindustan Bulk Carriers 2003, 5 guidelines focusing rule of harmonious construction have been directed by Supreme Court of India. Doctrine of Eclipse. ... In the case of Rattan Lal vs. State of Punjab AIR 1965 SC 444, on 31-May-1962, ‘A’ boy of 16yr found guilty of an offence and was awarded imprisonment of 6 months ... tlv2543cdwWebMar 17, 2024 · M/S Hindustan Bulk Carriers (2000) is a landmark case where the Supreme Court laid down five main principles that govern the rule of harmonious … tlv wireshark analysisWebIn CIT v. Hindustan Bulk Carriers, the supreme court stated five important principles and they are: The courts must avoid a clash on contradicting provisions and they … tlv3 partnership incWebIn fact, in the facts of the appellant's case, the decision of Apex Court is squarely applicable wherein no uncertain term the Hon'ble Supreme Court in the case of CIT vs. Hindustan Bulk Carriers {(259 ITR 449) (SC)} have held that "on the portion of income determined by the Commission not disclosed to the A.O., interest is to be charged u/s ... tlv-twa คือWebSep 15, 2024 · Hindustan Bulk Carriers (2003) 259 ITR 449 (SC) and CIT Vs. Demani Brothers (2003) 259 ITR 475 (SC). It is stated that interest under Section 234B is to be … tlv320aic23b pdfWebDec 17, 2002 · Hindustan Bulk Carriers Arijit Pasayat, J.— A question of seminal importance relating to the period for which interest in terms of Section 234-B of the … tlv320aic23bipwrq1WebDec 17, 2002 · Hindustan Bulk Carriers Arijit Pasayat, J.— A question of seminal importance relating to the period for which interest in terms of Section 234-B of the Income Tax Act, 1961 (in short “the Act”) can be levied when the Settlement Commission (in short “the Commission”) passes an order under Section 245-D of the Act, is the subject-matter ... tlv-air.com