Bakhtawar Trust and Others v. M.D. Narayan and Others

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

…ure. The balancing act, delicate as it is, to the constitutional scheme is guided by the well-defined values which have found succinct manifestation in the views of this Court in Bakhtawar Trust [Bakhtawar Trust v. M.D. Narayan, MANU/SC/0390/2003 : (2003) 5 SCC 298].” After the amendment has come into effect, there can be no doubt whatsoever that a TRC alone is not sufficient to avail the benefits under the DTAA, and reliance upon earlier judgments dealing with circulars issued in the pre- amendment regime cannot ipso facto come to the aid of the respondents. Rather, the facts will have to be independen…

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

…IR 1965 SC 745 35. AIR 1969 Guj 74 36. (2013) 9 SCC 659 37. (1986) 2 SCC 68 38. AIR 1955 SC 549 2 39. ILR 1975 Delhi 634 40. AIR 1957 SC 699 41. AIR 1958 SC 468 42. AIR 1955 SC 540 43. AIR 1958 SC 956 44. (2018) 6 SCC 363 45. (2003) 5 SCC 298 46. (2003) 4 SCC 399 47. 1993 Supp (1) 96 (II) 48. (1995) 5 SCC 96 49. (1987) 1 SCC 362 50. (1978) 2 SCC 50 51. (1970) 2 SCC 280 52. (1969) 2 SCC 283 53. (1992) 1 Kar LJ 1 54. (2004) 11 SCC 672 55. (2005) 11 SCC 45 56. (2005) 5 SCC 91 57. (2016) 11 SCC 356 58. 2003 5 SCC 568 59. (2012) 1 SCC 619 60. (2014) 12 SCC 696…

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

…d intention clear by the specific language of the validating Act. It is open for the Legislature to change the very basis of the provisions retrospectively and to validate the actions on the changed basis.” 57. In Bakhtawar Trust v. M.D. Narayan (2003) 5 SCC 298, the Court explained the device of enacting a validation statute in the following words: “14. ...It is well settled that Parliament and State Legislatures have plenary powers of legislation within the fields assigned to them and subject to some W.P. (C) 441/2013 & connected matters Page 42 of 66 constitutional limitati…

ITW SIGNODE INDIA LTD. vs. COLLECTOR OF CENTRAL EXCISE

Appeal is allowed in part but

…nactment of such a law and consequently any judgment based on such a non-existing law as found in retrospect could obviously lack efficacy and consequential force of res judicata." In Bakhtawar Trust and Others Vs. M.D. Narayan and Others [(2003) 5 SCC 298], one of us (Khare, CJI) speaking for the Bench upon noticing some of the decisions referred to hereinbefore and other decisions observed that the questions which were required to be posed and answered are: (i) what was the basis of the earlier decision; and (ii) what, if any, may be said to be removal of that basis? Upon consider…