Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.

48 STC 239Reported decision1981#11677 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2013 to 2013.

Judgments citing Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Commissioner of Income Tax vs. M/S Delhi Press Patra Prakashan Ltd

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

The Commissioner of Income Tax vs. Delhi Press Patra Prakashan Lt

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

CIT vs. Delhi Press Patra Prakashan Ltd

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Commissioner of Income Tax

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Commissioner of Income Tax

ITA/151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Commissioner of Income Tax

ITA/480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rule of literal construction has been followed by courts in various decisions and the language of a section is the best guide for its interpretation. In the case of Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd.: [1981] 48 STC 239, the Supreme Court held as under:- “A statute must be construed according to its plain language and neither should anything be added nor should anything be subtracted unless there are adequate grounds to justify the inference that the Legislature clearly so intended.” 45. We are unable to read the condition that an industrial undertaking must not…

Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd. (48 STC 239) — Cited in 9 Judgments | BharatTax