Ethiopian Airlines v. Ganesh Narain Saboo

8 SCC 539Reported decision2009#21515 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing Ethiopian Airlines v. Ganesh Narain Saboo

GLOSTER LIMITED (FORMERLY KNOWN AS KETTLEWELL BULLEN & CO. LTD. AND SUCCESSOR IN INTEREST OF GLOSTER LTD.),KOLKATA vs. A.C.I.T.,CIRCLE-4(1), KOLKATA

In the result, appeal of assessee is allowed

ITA 87/KOL/2020[2013-14]Status: DisposedITAT Kolkata13 Jan 2021AY 2013-14

Bench: "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/And "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 37Section 40

…es into play which means Express mention of one implies the exclusion of another. [Refer decision of Hon’ble Supreme Court in G V K Industries ltd. Vs. ITO (2011) 4 SCC 36. (Constitution Bench)] In the case of Ethiopian Airlines Vs. Ganesh Narain Saboo (2011) 8 SCC 539(S) the Hon’ble Supreme Court held that Express application of certain provisions of a statute (CPC in that case) to other (Consumer Protection Act in that case) are intentionally excluded from applicability to later statute. 15. From the aforesaid discussion, we find substance in the ground raised by the assessee in respect of its claim for allowi…

GIRISH RAGHUNATH MEHTA vs. INSPECTOR OF CUSTOMS

The appeals are dismissed

Crl.A. No.-001020-001021 - 2009Supreme Court07 Sept 2016
Section 15Section 42Section 67Section 8

…situation so as to avoid misuse by wrongdoers/ offenders/ drug peddlers9. Whether there is adequate substantial compliance is a question of fact in each case. Apart from the finding that present case is governed by Section 8 (2001) 6 SCC 692 9 (2009) 8 SCC 539 - Para 34 Page 9 JUDGMENT 9 43, there is no ground to interfere with the concurrent finding of the Courts below that there is adequate compliance of Section 43 of the Act. 11. Similarly, the contention on the basis of the judgments in Tofan Singh, Raju Premji and Noor Aga (supra) also cannot be accepted. There can be no doubt that the…

GIRISH RAGHUNATH MEHTA vs. INSPECTOR OF CUSTOMS

The appeals are dismissed

Crl.A. No.-001020-001021 - 2009Supreme Court07 Sept 2016
Section 15Section 42Section 67Section 8

…situation so as to avoid misuse by wrongdoers/ offenders/ drug peddlers9. Whether there is adequate substantial compliance is a question of fact in each case. Apart from the finding that present case is governed by Section 8 (2001) 6 SCC 692 9 (2009) 8 SCC 539 - Para 34 Page 9 JUDGMENT 9 43, there is no ground to interfere with the concurrent finding of the Courts below that there is adequate compliance of Section 43 of the Act. 11. Similarly, the contention on the basis of the judgments in Tofan Singh, Raju Premji and Noor Aga (supra) also cannot be accepted. There can be no doubt that the…

PR. COMMISSIONER OF INCOME TAX, DELHI-2 vs. M/S BOSE CORPORATION (INDIA) PVT. L TO.

The appeal is allowed to the above extent

ITA/462/2016HC Delhi23 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 21Section 23Section 28

…CRL.A. 462/2016 Page 1 of 57 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + CRL.A. 462/2016 & CRL.M.A.17384/2017 SANDEEP KUMAR ..... Appellant Through: Mr. Akshay Bhandari, Adv. versus CENTRAL BUREAU OF NARCOTICS ..... Respondent Through: Mr. Ripu Daman Bhardwaj, Adv. CORAM: HON'BLE MR. JUSTICE C. HARI SHANKAR % J U D G M E N T 08.07.2019 1. This appeal assails judgment, dated 3r…

Ethiopian Airlines v. Ganesh Narain Saboo (8 SCC 539) — Cited in 4 Judgments | BharatTax