CIT v. Loyal Textiles Ltd.

Amadeus It Group Sa., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…r sale or distributes" a drug without a license is liable for punishment. In holding that mere stocking shall not amount to an offence under the section, the Supreme Court pointed out the presence of comma 98 F 240 (1899) 103 ITR 189 208 ITR 291 supra note 46 231 ITR 573 AIR 1996 SC 569 AIR 1979 SC 564 AIR 1929 Privy Council 69 AIR 1952 SC 369 AIR 1929 PC 38 AIR 1979 SC 564 after "manufactures for sale" and "sells" and the absence of any comma after "stocks" was indicative of the fact "stocks" was to be read along with "for sale" and not in a manner so as to be divorced from it, an interpretation which would have…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…r sale or distributes" a drug without a license is liable for punishment. In holding that mere stocking shall not amount to an offence under the section, the Supreme Court pointed out the presence of comma 98 F 240 (1899) 103 ITR 189 208 ITR 291 supra note 46 231 ITR 573 AIR 1996 SC 569 AIR 1979 SC 564 AIR 1929 Privy Council 69 AIR 1952 SC 369 AIR 1929 PC 38 AIR 1979 SC 564 after "manufactures for sale" and "sells" and the absence of any comma after "stocks" was indicative of the fact "stocks" was to be read along with "for sale" and not in a manner so as to be divorced from it, an interpretation which would have…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…r sale or distributes" a drug without a license is liable for punishment. In holding that mere stocking shall not amount to an offence under the section, the Supreme Court pointed out the presence of comma 98 F 240 (1899) 103 ITR 189 208 ITR 291 supra note 46 231 ITR 573 AIR 1996 SC 569 AIR 1979 SC 564 AIR 1929 Privy Council 69 AIR 1952 SC 369 AIR 1929 PC 38 AIR 1979 SC 564 after "manufactures for sale" and "sells" and the absence of any comma after "stocks" was indicative of the fact "stocks" was to be read along with "for sale" and not in a manner so as to be divorced from it, an interpretation which would have…

Amadeus It Group Sa, New Delhi vs. ADIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…r sale or distributes" a drug without a license is liable for punishment. In holding that mere stocking shall not amount to an offence under the section, the Supreme Court pointed out the presence of comma 98 F 240 (1899) 103 ITR 189 208 ITR 291 supra note 46 231 ITR 573 AIR 1996 SC 569 AIR 1979 SC 564 AIR 1929 Privy Council 69 AIR 1952 SC 369 AIR 1929 PC 38 AIR 1979 SC 564 after "manufactures for sale" and "sells" and the absence of any comma after "stocks" was indicative of the fact "stocks" was to be read along with "for sale" and not in a manner so as to be divorced from it, an interpretation which would have…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

…d an exception to the general rule that punctuation is not to be looked at to ascertain meaning. That exception operates wherever a statute is carefully punctuated. Only then should weight undoubtedly be given to punctuation ; CIT v. Loyal Textile Ltd. [1998] 231 ITR 573 (Mad) ; Sama Alana Abdulla v. State of Gujarat, AIR 1996 SC 569 ; Mohd. Shabbir v. State of Maharashtra, AIR 1979 SC 564 ; Lewis Pugh Evans Pugh v. Ashutosh Sen, AIR 1929 PC 69 ; Aswini Kumar Ghose v. Arbinda Bose, AIR 1952 SC 369 ; Pope Alliance Corporation v. Spanish River Pulp and Paper Mills Ltd., AIR 1929 PC 38. An illustration of the aid de…

Director of Income Tax vs. New Skies Satellite Bv

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ing that mere stocking shall not amount to an offence under the section, the Supreme Court pointed out the presence of comma 47 98 F 240 (1899) 48 103 ITR 189 49 208 ITR 291 50 supra note 46 51 231 ITR 573 52 AIR 1996 SC 569 53 AIR 1979 SC 564 54 AIR 1929 Privy Council 69 55 AIR 1952 SC 369 56 AIR 1929 PC 38 57 AIR 1979 SC 564 ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 45 after “manufactures for sale” and “sells” and the absence of any comma after “stocks” was indicative of the fact “stocks” was to be read along with “for sa…