Hansraj & Sons. v. State of Jammu & Kashmir, AIR 2002 SC 2692

6 SCC 227Reported decision2002#18098 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2004 to 2024.

Judgments citing Hansraj & Sons. v. State of Jammu & Kashmir, AIR 2002 SC 2692

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…denied the 1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty of such infrastructure developments. That the purpose of creating such nodal a…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

M/s Durga Granites vs. The Assistant Commissioner of Income Tax, Circle - 1

ITTA/30/2023HC Telangana04 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…tures including construction and maintenance/repair of roads. However, the said stand of the State goes contrary to the judgment of the Hon'ble Supreme Court rendered in the case of Hansraj & Sons vs. State of Jammu and Kashmir and Ors. reported in (2002) 6 SCC 227 wherein the specific argument of the State Government was that the toll levied was not in the nature of 'fee' to which the principle of quid pro quo would apply, however, the Hon’ble Supreme Court specifically held that the notification which empowered the State Government to levy additional toll tax on dry fruits, like almonds, walnuts and w…

Bhavya Construction Co., Mumbai vs. Asst CIT Cir 21(1), Mumbai

The appeals of the assessee are dismissed

ITA 4389/MUM/2014[2006-07]Status: HeardITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 143(3)Section 80I

…989 SC 611, p. 614 : (1989) 1 SCC 44; Mathuram Agrawal v. State of Madhya Pradesh, JT 1999 (8) SC 505, pp. 511, 512 : AIR 2000 SC 109, p. 113 : (1999) 8 SCC 667. See further Hansraj & Sons v. State of Jammu & Kashmir, AIR 2002 SC 2692, pp. 2698, 2699 : (2002) 6 SCC 227; Commissioner of Central Excise, Pondicherry v. ACER India Ltd., (2004) 8 SCC 173, p. 184: (2004) 8 JT 53.) In refuting the doctrine of 'the substance of the matter' LORD TOMLIN observed: “"It is said that in revenue cases there is a doctrine that the court may ignore the legal position and regard what is called 'the substance of the matter'. This…

Commnr. of Central Excise, Pondicherry vs. M/S. Acer India Ltd

C.A. No.-010185-010186 - 2003Supreme Court24 Sept 2004

For Respondent: M/s. ACER India Ltd

Section 11ASection 4

…(Emphasis Supplied) [See also Indian Banks’ Association, Bombay and Ors. Vs. M/s. Devkala Consultancy Services and Ors., JT 2004 (4) SC 587] In Hansraj and Sons Vs. State of Jammu and Kashmir and Others [AIR 2002 SC 2692 : (2002) 6 SCC 227] rule of strict construction of a taxing statute was recommended. We are also not oblivious of the fact that when the statutory provision is reasonably akin to only one meaning, the principle of strict constructions may not be adhered to. Artificial rules to give the tax payer the ’breaks’ are not out of place for taxation is now not an…