Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40

12 SCC 607Reported decision2006#18824 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2024.

Judgments citing Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40

The Pr. Commissioner of Income Tax -Central-1 vs. Ojjus Medicare Pvt. Ltd

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…y construed by the courts. In Mahim Patram (P) Ltd. v. Union of India [(2007) 3 SCC 668] this Court has observed that: (SCC p. 680, paras 25-26) “25. A taxing statute indisputably is to be strictly construed. (See J. Srinivasa Rao v. State of A.P. [(2006) 12 SCC 607 : (2006) 13 Scale 27] ) It is, however, also well settled that the machinery provisions for calculating the tax or the procedure for its calculation are to be construed by ordinary rule of construction. Whereas a liability has been imposed on a dealer by the charging section, it is well settled that the court would construe the statute in su…

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019) Income Tax Officer …Appellant(s) Versus Vikram Sujitkumar Bhatia …Respondent(s) With CIVIL APPEAL NO. 912 OF 2022 (@ SLP (C) NO. 29109 OF 2019) CIVIL APPEAL NO. 913 OF 2022 (@ SLP (C) NO. 29115 OF 2019) CIVIL APPEAL NO. 914 OF 2022 (@ SLP (C) NO. 29116 OF 2019) CIVIL APPEAL NO. 915 OF 2022 (@ SLP (C) NO. 29118 OF 2019) CIVIL APPEAL NO. 916 OF 2022 (@ SLP (C) NO. 29119 OF 2019) CIVIL APPEAL NO. 911 OF 2022 Page 1 of 67 Digitally signed by N…

Religare Capital Markets Ltd., Noida vs. ACIT, New Delhi

ITA 1763/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…Ltd. v. Electricity Inspector 6B ETIO37: (2007) 5 SCC 447; Union of India v. Mohindra Supply Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40: (2002) 1 SCC 633; J. Srinivasa Rao v. Govt. of A.P.: (2006) 12 SCC 607. Statutory language must always be given presumptively the most natural and ordinary meaning which is appropriate in the circumstances, (Chertsey Urban District Council v. Mixnam's Properties Ltd. (1964) 2 All ER 627, and must be construed according to the rules of grammer. When the language is plain and unambiguous, and admits of only one meaning…

M/S Religare Capital Markets Limited, New Delhi vs. DCIT, New Delhi

ITA 1881/DEL/2014[2009-10]Status: PendingITAT Delhi10 Oct 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…Ltd. v. Electricity Inspector 6B ETIO37: (2007) 5 SCC 447; Union of India v. Mohindra Supply Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40: (2002) 1 SCC 633; J. Srinivasa Rao v. Govt. of A.P.: (2006) 12 SCC 607. Statutory language must always be given presumptively the most natural and ordinary meaning which is appropriate in the circumstances, (Chertsey Urban District Council v. Mixnam's Properties Ltd. (1964) 2 All ER 627, and must be construed according to the rules of grammer. When the language is plain and unambiguous, and admits of only one meaning…

Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40 (12 SCC 607) — Cited in 4 Judgments | BharatTax