Abhiram Singh v. C.D. Commachen

2 SCC 629Reported decision2017#17194 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2024.

Judgments citing Abhiram Singh v. C.D. Commachen

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

R.P.(C) No.-000400 - 2021Supreme Court07 Nov 2024

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…2024 INSC 854 REPORTABLE IN THE SUPREME COURT OF INDIA INHERENT JURISDICTION REVIEW PETITION NO. 400 OF 2021 IN CIVIL APPEAL NO. 1827 OF 2018 COMMISSIONER OF CUSTOMS ...PETITIONER VERSUS M/S CANON INDIA PVT. LTD. ...RESPONDENT WITH C.A. No. 6142 OF 2019 C.A. No. 6161 OF 2019 C.A. No. 6160 OF 2019 C.A. No. 6159 OF 2019 C.A. No. 8828 OF 2016 C.A. No. 6157 OF 2019 Digitally signed by SANJAY KUMAR Date: 2024.11.07 17:37:44 IST Reason: Signature Not Verified Review Petition No. 400 of 2021 Page 1 of 161…

The Commissioner of Income Tax-IV vs. NMDC Limited

The appeals stand dismissed answering both the

ITTA/342/2013HC Telangana21 Aug 2013
Section 7

…e assessee and also in the context of difference of opinion from the earlier years, the benefit should go to the subject. For further buttressing the contention of purposive interpretation reliance is placed on Abhiram Singh v. C.D. Commachen, (2017) 2 SCC 629 and Commr. of Customs v. Patna High Court MA No. 342 of 2013 dt. 13-09-2023 6/20 Dilip Kumar & Co., (2018) 9 SCC 1. 8. The learned Advocate General Shri. P.K. Shahi appearing for the State cautions this Court from transgressing beyond the scope and ambit of the words employed in the exemption notification. An exemption notification as has been…

The Commissioner of Income Tax - VI vs. Sri Macha Srinivas Goud

The appeals stand dismissed answering both the

ITTA/344/2013HC Telangana21 Aug 2013
Section 7

…e assessee and also in the context of difference of opinion from the earlier years, the benefit should go to the subject. For further buttressing the contention of purposive interpretation reliance is placed on Abhiram Singh v. C.D. Commachen, (2017) 2 SCC 629 and Commr. of Customs v. Patna High Court MA No. 342 of 2013 dt. 13-09-2023 6/20 Dilip Kumar & Co., (2018) 9 SCC 1. 8. The learned Advocate General Shri. P.K. Shahi appearing for the State cautions this Court from transgressing beyond the scope and ambit of the words employed in the exemption notification. An exemption notification as has been…

The Commissioner of Income Tax IV vs. PVR Industries Limited,

The appeals stand dismissed answering both the

ITTA/343/2013HC Telangana21 Aug 2013
Section 7

…e assessee and also in the context of difference of opinion from the earlier years, the benefit should go to the subject. For further buttressing the contention of purposive interpretation reliance is placed on Abhiram Singh v. C.D. Commachen, (2017) 2 SCC 629 and Commr. of Customs v. Patna High Court MA No. 342 of 2013 dt. 13-09-2023 6/20 Dilip Kumar & Co., (2018) 9 SCC 1. 8. The learned Advocate General Shri. P.K. Shahi appearing for the State cautions this Court from transgressing beyond the scope and ambit of the words employed in the exemption notification. An exemption notification as has been…

The Commissioner of Income tax IV vs. M/s L AND T Infocity Ltd

The appeals stand dismissed answering both the

ITTA/336/2013HC Telangana20 Aug 2013
Section 7

…e assessee and also in the context of difference of opinion from the earlier years, the benefit should go to the subject. For further buttressing the contention of purposive interpretation reliance is placed on Abhiram Singh v. C.D. Commachen, (2017) 2 SCC 629 and Commr. of Customs v. Patna High Court MA No. 342 of 2013 dt. 13-09-2023 6/20 Dilip Kumar & Co., (2018) 9 SCC 1. 8. The learned Advocate General Shri. P.K. Shahi appearing for the State cautions this Court from transgressing beyond the scope and ambit of the words employed in the exemption notification. An exemption notification as has been…

Abhiram Singh v. C.D. Commachen (2 SCC 629) — Cited in 5 Judgments | BharatTax