23.12. In Hardesh Ores (P) Ltd. v. Hede & Co.

5 SCC 614Reported decision2007#15914 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2018.

Judgments citing 23.12. In Hardesh Ores (P) Ltd. v. Hede & Co.

The Commisioner of Income-Tax vs. M/S Inteva Products India Automative Pvt Ltd

Appeals are dismissed with costs

ITA/396/2014HC Karnataka13 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 96

…e deed executed as extension would be necessary consequence of clause for extension. However, option of renewal has to be exercised consistently with terms thereof and if exercised, a fresh lease deed shall have to be executed. 28 3 (2007) 5 SCC 614 Hardesh Ores (P) Ltd. v/s Hede and Company Referring to earlier decisions it was held that in case of renewal, document has to be executed evidencing renewal while in case of extension, execution of fresh lease deed was not necessary. 4 (2011) 1 SCC 529 Govind Impex Pvt.Ltd. v/s Appropriate Authority, Income Tax Departm…

Principal Commissioner of Income Tax (Central)-1 vs. M/S Moonstar Securities Trading and Finance Co. Pvt. Ltd

Appeals are allowed in the aforesaid terms

ITA/84/2018HC Delhi24 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…hereby, the subject-matter thereof, the application for rejection of plaint should be entertained.” (Emphasis Supplied) xxx xxx xxx 19. ...... “xxx xxx xxx 23.12. In Hardesh Ores (P) Ltd. v. Hede & Co. [Hardesh Ores (P) Ltd. v. Hede & Co., (2007) 5 SCC 614] the Court further held that it is Digitally Signed By:AMAN UNIYAL Signing Date:19.10.2024 19:10:09 Signature Not Verified RFA(OS) 83/2018, 84/2018 & 85/2018 Page 23 of 29 not permissible to cull out a sentence or a passage, and to read it in isolation. It is the substance…

Principal Commissioner of Income Tax (Central)-1 vs. M/S Moonstar Securities Trading and Finance Co. Pvt. Ltd

Appeals are allowed in the aforesaid terms

ITA/83/2018HC Delhi24 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…hereby, the subject-matter thereof, the application for rejection of plaint should be entertained.” (Emphasis Supplied) xxx xxx xxx 19. ...... “xxx xxx xxx 23.12. In Hardesh Ores (P) Ltd. v. Hede & Co. [Hardesh Ores (P) Ltd. v. Hede & Co., (2007) 5 SCC 614] the Court further held that it is Digitally Signed By:AMAN UNIYAL Signing Date:19.10.2024 19:10:09 Signature Not Verified RFA(OS) 83/2018, 84/2018 & 85/2018 Page 23 of 29 not permissible to cull out a sentence or a passage, and to read it in isolation. It is the substance…

Pr. Commissioner of Income Tax-6, New Delhi vs. Mayar India Ltd

Appeals are allowed in the aforesaid terms

ITA/85/2018HC Delhi24 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…hereby, the subject-matter thereof, the application for rejection of plaint should be entertained.” (Emphasis Supplied) xxx xxx xxx 19. ...... “xxx xxx xxx 23.12. In Hardesh Ores (P) Ltd. v. Hede & Co. [Hardesh Ores (P) Ltd. v. Hede & Co., (2007) 5 SCC 614] the Court further held that it is Digitally Signed By:AMAN UNIYAL Signing Date:19.10.2024 19:10:09 Signature Not Verified RFA(OS) 83/2018, 84/2018 & 85/2018 Page 23 of 29 not permissible to cull out a sentence or a passage, and to read it in isolation. It is the substance…

The Commisioner of Income-Tax vs. M/S Essar Digitronics Pvt Ltd

Appeals are dismissed with costs

ITA/397/2014HC Karnataka26 Feb 2015

Bench: S.SUJATHA,VINEET SARAN

Section 96

…e deed executed as extension would be necessary consequence of clause for extension. However, option of renewal has to be exercised consistently with terms thereof and if exercised, a fresh lease deed shall have to be executed. 28 3 (2007) 5 SCC 614 Hardesh Ores (P) Ltd. v/s Hede and Company Referring to earlier decisions it was held that in case of renewal, document has to be executed evidencing renewal while in case of extension, execution of fresh lease deed was not necessary. 4 (2011) 1 SCC 529 Govind Impex Pvt.Ltd. v/s Appropriate Authority, Income Tax Departm…

M/S. Govind Impex (P) Ltd vs. Appropriate Authority Income Tax Deptt

In the result, we do not find any merit in the appeal and

Crl.A. No.-000041-000041 - 2004Supreme Court07 Dec 2010
Section 267ASection 269USection 278BSection 482

…REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO.41 OF 2006 M/S. GOVIND IMPEX (P) LTD. & ORS. .... APPELLANTS VERSUS APPROPRIATE AUTHORITY, INCOME TAX DEPARTMENT ..... RESPONDENT J U D G M E N T CHANDRAMAULI KR. PRASAD, J. 1. Appellants are the owners of property bearing No.B-68, Greater Kailash, Part-I, New Delhi and they let out the same at a monthly rental of Rs.2,50,000/- with effect from Ist June, 1991 for a period of nine years renewable for a further period of nine years. The appropriate authority of the Income-tax Department,…

23.12. In Hardesh Ores (P) Ltd. v. Hede & Co. (5 SCC 614) — Cited in 6 Judgments | BharatTax