Hiten P. Dalal v. Bratindranath Banerjee (6 SCC 16)

PR. COMMISSIONER OFLNCOME TAX -21 vs. M/S.REMFRY&SAGAR

ITA/199/2017HC Delhi31 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…re the basis of the law; maybe either directly applied, or qualified or limited, according to the exigencies of the particular case and the novelty of the circumstances which present themselves. In Dhannalal v. Kalawatibai [Dhannalal v. Kalawatibai,2002) 6 SCC 16] this Court has held that : „20. … When the statute does not provide the path and the precedents abstain to lead, then sound logic, rational reasoning, common sense and urge for public good play as guides of those who decide‟.” 29. It is also a settled principle of law that no court will lend its aid to a party that roots its cause of act…

PR. COMMISSIONER OFLNCOME TAX -21 vs. M/S.REMFRY&SAGAR

ITA-199/2017HC Delhi31 Jan 2025

Section 37

…re the basis of the law; maybe either directly applied, or qualified or limited, according to the exigencies of the particular case and the novelty of the circumstances which present themselves. In Dhannalal v. Kalawatibai [Dhannalal v. Kalawatibai,2002) 6 SCC 16] this Court has held that : „20. … When the statute does not provide the path and the precedents abstain to lead, then sound logic, rational reasoning, common sense and urge for public good play as guides of those who decide‟.” 29. It is also a settled principle of law that no court will lend its aid to a party that roots its cause of act…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S MAGNETIC NIRYAT PVT LTD

ITAT/206/2023HC Calcutta22 Jan 2024

Bench: The Learned Special Judge, Cbi Court No.1 (Being The Learned Judge-In-Charge Of E.D. Court) As He Is In Custody For More Than 14 Months & There Has Been No Progress In The Case, Further According To The Petitioner

Section 120B

…t thinks likely to have happened. In that process the court shall have regard to the common course of natural events, human conduct etc. in relation to the facts of the case.” (emphasis supplied) 340. On similar lines, this Court in Hiten P. Dalal (2001) 6 SCC 16, in paragraphs 22 and 23 observed thus: “22. Because both Sections 138 and 139 require that the court “shall presume” the liability of the drawer of the cheques for the amounts for which the cheques are drawn, as noted in State of Madras v. A. Vaidyanatha Iyer AIR 1958 SC 61 it is obligatory on the court to raise this presumption in every case…

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, DELHI vs. M/S BIO-RAD LABORATORIES (SINGAPORE) PTE LTD

ITA/564/2023HC Delhi03 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

….5 of the NEP 2020, which read thus : “15.4. As teacher education requires multidisciplinary inputs, and education in high-quality content as well as pedagogy, all teacher 51 Order dated 6 September 2021 in WP (C) 871/2021 52 1993 Supp (1) SCC 96(2) 53 (1995) 6 SCC 16 Digitally Signed By:CHANDRASHEKHAR AN HARI SHANKAR Signing Date:22.04.2024 22:29 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:22.04.2024 22:30 Signature Not Verified WP(C) 12983/2022 & other batch matters Page 99 of 177 education programmes must be conducted within composite multidisciplinary institutions, To this end, all mu…

GALDERMA INDIA P. LTD.,MUMBAI vs. ASSTT. CIT - 9(3)(2), MUMBAI

In the result, the appeals of the assessee and Revenue are In the result, the appeals of the assessee and Revenue are In the result, the appeals of the assessee and Revenue are allowed for statisti...

ITA 1987/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Mar 2023AY 2014-15

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 Galderma India Pvt. Ltd. Acit-9(3)(2), (Formerly Known As Nestle Skin Aayakar Bhavan, M.K. Vs. Health India Pvt. Ltd.), Road, Lotus Corporate Park, D Wing, Mumbai-400020. Unit 801 & 802, Graham Firth Steel Compound, Goregaon (E), Mumbai-400063. Pan No. Aacg 8660 M Appellant Respondent Assessment Year: 2014-15 & Assessment Year: 2015-16 Acit-1(3)(1), M/S Galderma India Pvt. Ltd., Room No. 540, 5Th Floor, (Previously Known As M/S Mestle Vs. Aayakar Bhavan, M.K. Skin Health India Pvt. Ltd.), Road, Lotus Corporate Park, ‘D’ Wing, Mumbai-400020. Unit 801 & 802, Graham Firth Steel Compound, Goregaon (E), Mumbai-400063. Pan No. Aacg 8660 M Appellant Respondent

For Respondent: Mr. Kishor Dhule, CIT-

Section 37(1)

…d on the doctor’s prescription is considered the final word on the doctor’s prescription is considered the final word on the medication to be availed by the patient, e medication to be availed by the patient, even if the cost of ven if the cost of such (2002) 6 SCC 16. (2002) 6 SCC 16. medication is unaffordable or barely within the economic medication is unaffordable or barely within the economic medication is unaffordable or barely within the economic reach of the patient reach of the patient – such is the level of trust reposed in such is the level of trust reposed in doctors. Therefore, it is a matter of grea…

THE COMMISSIONER OF INCOME TAX (TDS) KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD-ITD CEMENTATION)

ITAT/195/2018HC Calcutta03 Aug 2022

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

Section 138Section 151Section 313

…that if two views are possible, the appellant court shall not reverse the judgment of acquittal only because another view is possible to be taken. In support 18 of his contention he refers to M.S Narayana Menon vs. State of Kerala reported in (2006) 6 SCC 39. 25. Referring to a judgment in the case of Anss Rajasekhar vs. Augustus Jeba Ananth reported in (2020) 15 SCC 348, it is submitted by Mr. Chatterjee that Section 139 of the N.I Act mandates that it shall be presumed, unless the contrary is proved, that the holder of a cheque received it, in discharge, in whole or in part of a debt or liabili…

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

C.A. No.-001554-001554 - 2022Supreme Court22 Feb 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 37(1)

…ure. 28. This Court also notices that medical practitioners have a quasi-fiduciary relationship with their patients. A doctor’s prescription is considered the final word on the medication to be availed by the patient, even if the cost of such 25 (2002) 6 SCC 16. 16 medication is unaffordable or barely within the economic reach of the patient – such is the level of trust reposed in doctors. Therefore, it is a matter of great public importance and concern, when it is demonstrated that a doctor’s prescription can be manipulated, and driven by the motive to avail the freebies offered to them by p…

JINESH (HUF) vs. THE INCOME TAX OFFICER

The appeal is allowed

ITA/169/2012HC Karnataka22 Jan 2021

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 169 Of 2012 Between: Sri. Prasad S. Rajanalli S/O. Sri. R.L.S. Setty, Aged About 48 Years R/At No.175, 2Nd Cross Aecs Layout, Rmv Ii Stage Sanjaya Nagara Bangalore-560094 …Appellant (By Sri. G.S.Venkat Subbarao.,Advocate) And: Sri. B. Shiva Kumar S/O. Sri. Basappa Aged About 43 Years R/O.Nagarakatte Grama Kadajji Post Davanagere Tq & Dist …Respondent (By Sri. Hareesh Bhandary T.,Advocate)

Section 138Section 378(4)

…er presumption stood rebutted or not would depend upon the facts and circumstances of each case. The nature and extent of such presumption came up for consideration before this Court in M.S. Narayana Menon Alias Mani V. State of Kerala and Anr. [(2006) 6 SCC 39] wherein it was held : "30. Applying the said definitions of "proved" or "disproved" to the principle behind Section 118(a) of the Act, the court shall presume a negotiable instrument to be for consideration unless and until after considering the matter before it, it either believes that the consideration does not exist or considers the non…