Anant Mills Co. Ltd. v. State of Gujarat & Ors.

DCIT, Central Circle 2, Rajkot vs. Aditya Birla Global Trading (India) Pvt. Ltd. (Swiss Singapore India Pvt. Ltd., Gandhidham

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…Article 14. However, a larger discretion is given to the legislature in taxing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. statutes than in other spheres. In Anant Mills Co. Ltd. v. State of Gujarat & Ors. [1975] 2 SCC 175, this Court noted thus: "25. ...But, in the application of the principles, the courts, in view of the inherent complexity of fiscal adjustment of diverse elements, permit a larger discretion to the Legislature in the matter of classification so long as it adheres to the fundamental principles underlying the said doctrine. The power of the Legislatu…

Deputy Commissioner of Income Tax, Central Circle 2, Rajkot vs. Aditya Birla Global Trading(India) Pvt.Ltd. (Swiss Singapore India Pvt. Ltd.), Gandhidham

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…Article 14. However, a larger discretion is given to the legislature in taxing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. statutes than in other spheres. In Anant Mills Co. Ltd. v. State of Gujarat & Ors. [1975] 2 SCC 175, this Court noted thus: "25. ...But, in the application of the principles, the courts, in view of the inherent complexity of fiscal adjustment of diverse elements, permit a larger discretion to the Legislature in the matter of classification so long as it adheres to the fundamental principles underlying the said doctrine. The power of the Legislatu…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. DCIT-ACIT Cent-2 RKT, Rajkot

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…Article 14. However, a larger discretion is given to the legislature in taxing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. statutes than in other spheres. In Anant Mills Co. Ltd. v. State of Gujarat & Ors. [1975] 2 SCC 175, this Court noted thus: "25. ...But, in the application of the principles, the courts, in view of the inherent complexity of fiscal adjustment of diverse elements, permit a larger discretion to the Legislature in the matter of classification so long as it adheres to the fundamental principles underlying the said doctrine. The power of the Legislatu…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. Assistant Commissioner of Income Tax, Circle 1, Gandhihdam, Gandhidham, Gujarat

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…Article 14. However, a larger discretion is given to the legislature in taxing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. statutes than in other spheres. In Anant Mills Co. Ltd. v. State of Gujarat & Ors. [1975] 2 SCC 175, this Court noted thus: "25. ...But, in the application of the principles, the courts, in view of the inherent complexity of fiscal adjustment of diverse elements, permit a larger discretion to the Legislature in the matter of classification so long as it adheres to the fundamental principles underlying the said doctrine. The power of the Legislatu…

M/S Hindustan Petroleum Corporation Ltd vs. Union of India

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

…n pre-deposit at the time of preferring appeals: 26. The relevant citations on the pre-deposit of outstanding dues at the time of preferring an appeal cited at the Bar are as under: a) In The Anant Mills Co. Ltd. vs. State of Gujarat and others [(1975) 2 SCC 175], the Hon’ble Supreme Court had occasion to consider vires of Section 406 (2) (e) of the Bombay Provincial Municipal Corporations Act, as amended by Gujarat Act No.5 of 1970 with regard to the entertainment of an appeal by a person, who had not deposited the amount of tax due from him and who had not been able to show to the appellate Judge…

Exora Business Parks Private Limited vs. Union of India

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

…n pre-deposit at the time of preferring appeals: 26. The relevant citations on the pre-deposit of outstanding dues at the time of preferring an appeal cited at the Bar are as under: a) In The Anant Mills Co. Ltd. vs. State of Gujarat and others [(1975) 2 SCC 175], the Hon’ble Supreme Court had occasion to consider vires of Section 406 (2) (e) of the Bombay Provincial Municipal Corporations Act, as amended by Gujarat Act No.5 of 1970 with regard to the entertainment of an appeal by a person, who had not deposited the amount of tax due from him and who had not been able to show to the appellate Judge…

Prestige Garden Constructions Private Limited vs. Union of India

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

…n pre-deposit at the time of preferring appeals: 26. The relevant citations on the pre-deposit of outstanding dues at the time of preferring an appeal cited at the Bar are as under: a) In The Anant Mills Co. Ltd. vs. State of Gujarat and others [(1975) 2 SCC 175], the Hon’ble Supreme Court had occasion to consider vires of Section 406 (2) (e) of the Bombay Provincial Municipal Corporations Act, as amended by Gujarat Act No.5 of 1970 with regard to the entertainment of an appeal by a person, who had not deposited the amount of tax due from him and who had not been able to show to the appellate Judge…

M/S Hewlett Packard India Sales Pvt.Ltd vs. Union of India

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

…n pre-deposit at the time of preferring appeals: 26. The relevant citations on the pre-deposit of outstanding dues at the time of preferring an appeal cited at the Bar are as under: a) In The Anant Mills Co. Ltd. vs. State of Gujarat and others [(1975) 2 SCC 175], the Hon’ble Supreme Court had occasion to consider vires of Section 406 (2) (e) of the Bombay Provincial Municipal Corporations Act, as amended by Gujarat Act No.5 of 1970 with regard to the entertainment of an appeal by a person, who had not deposited the amount of tax due from him and who had not been able to show to the appellate Judge…