(ii) CIT v. Hindustan Bulk Carriers

3 SCC 57Reported decision2003#777 most cited

What is (ii) CIT v. Hindustan Bulk Carriers authority for?

Courts must reject interpretations that defeat the plain intention of the legislature, even if language is imprecise. A statute must be read as a whole, construing provisions harmoniously to avoid rendering any part otiose or a dead letter.

131

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Hindustan Bulk Carriers · interpretation of statutes · plain intention of legislature · harmonious construction · purposive interpretation · avoid dead letter · Section 143(3) · Section 153A

Also reported as

2002 SCC OnLine SC 1226

Sections most often in play

Section 144C(13)Section 153(4)Section 153(1)Section 143(3)Section 153Section 144BSection 144CSection 153(2A)

Issues it is cited on

section 144cofsection 158absection 261section 11(3)section 153(4)section 144c(4)section 22(1)stay of demandreference to tposection 140section 21section 153(1)

Judgments citing (ii) CIT v. Hindustan Bulk Carriers

Renew Wind Energy (Rajkot) Private Limited, Delhi vs. Deputy Commissioner of Income-Tax, Circle 19(1), Delhi

In the result, appeals of the Assessees are allowed

ITA 4421/DEL/2024[2020-2021]Status: DisposedITAT Delhi29 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrenew Wind Energy (Shivpur) Vs The Deputy Commissioner Of Private Limited, 138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikaji Cama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4810H New Delhi Appellant Respondent Renew Wind Energy (Rajkot) Vs The Deputy Commissioner Of Private Limited,138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikajicama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4553H New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Rohde and Schwarz India Private Limited, New Delhi vs. Assessment Unit, the Deputy Commissioner of Income Tax, Circle 19(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4414/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrohde & Schwarz India Private Vs Assessment Unit, The Limited Deputy Commissioner Of A-27, First Floor Mohan Cooperative Income Tax, Circle 19(1), Industrial Estate, Mathura Road, New Delhi New Delhi-110044 Pan: Aaacr3267P Appellant Respondent Assessee By Ms. Snigdha Gautam, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Zimmer India Private Limited, Gurgaon, Haryana vs. The Deputy Commissioner of Income Tax, Gurgaon, Haryana

In the result, appeal of the Assessee is allowed

ITA 4314/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayzimmer India Private Limited V The Deputy Commissioner Vanijya Nikunj, Enkay Towers, Unit S Of Income Tax, Circle 3(1) No. 6Th Floor, Udyog Vihar, Phase-V, Hsiidc Building, Udyog Gurgaon, 122016, Haryana Vihar V, Gurugram Haryana Pan: Aaecs7432H Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Renew Wind Energy (Shivpur) Private Limited, Delhi vs. Deputy Commissioner of Income-Tax, Circle 19(1), Delhi

In the result, appeals of the Assessees are allowed

ITA 4238/DEL/2024[2020-2021]Status: DisposedITAT Delhi29 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrenew Wind Energy (Shivpur) Vs The Deputy Commissioner Of Private Limited, 138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikaji Cama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4810H New Delhi Appellant Respondent Renew Wind Energy (Rajkot) Vs The Deputy Commissioner Of Private Limited,138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikajicama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4553H New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Fev India Private Limited, Delhi vs. Assessment Unit, National Faceless Assessment Centre

In the result, appeal of the Assessee is allowed

ITA 4148/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayfev India Private Limited V Assessment Unit B-260, Greater Kailash-1, New S National Faceless Delhi, South East, Delhi,110048 Assessment Centre, Income Pan: Aaacf9589Q Tax Department, New Delhi Appellant Respondent Assessee By Sh. Nikhil Tiwari, Ca (Virtual) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)Section 5

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Johnson Matthey India Pvt. Ltd., New Delhi vs. ACIT Circle 13(1), New Delhi

In the result, appeals of the Assessees are allowed

ITA 3953/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaljohnson Matthey India P. Ltd. Vs The Deputy Commissioner Of C/O. Luthra & Luthra Law Income Tax, Circle 13(2) Office India, 103, Ashoka Estate, Spm Civic Centre, New Delhi Barakhamba Road, New Delhi Pan: Aaacj2919A Appellant Respondent Johnson Matthey India P. Ltd. Vs National Faceless Appeal 5Th Floor, C/O Regus Business Centre, Income Tax Center, Gurgaon, Road, South Department West Delhi Pan: Aaacj2919A Appellant Respondent Assessee By Sh. Sumit Mangal, Adv, Ms. Radhika Sharma, Adv& Ms. Soumya Pandey, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Google India Digital Services Private Limited, Delhi vs. Au, NFAC, ACIT(OSD), Range 42, Delhi

In the result, appeal of the Assessee is allowed

ITA 3311/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaygoogle India Digital Servicdes V Assessment Unit, Private Limited. 5Th Floor, Dlf S Nfac, Acit (Osd), Range Centre Block, 124, Sansad Marg, 42, C. R. Building, H. O. Central Delhi, New Delhi New Delhi Pan: Aagcg6803L Appellant Respondent Assessee By Sh. Kanchan Kaushal, Ar Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at 9 Google India Digital Services Pvt. Ltd. vs. AU p. 634, Curtis v. S…

Groupe Seb India Pvt Ltd, Gurugram vs. ACIT, (OSD), New Delhi

In the result, appeal of the Assessee is allowed

ITA 2401/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaygroupe Seb India Pvt. Ltd. Vs Acit (Osd) Vipul Plaza, 215-220, Golf Course Range-10, C. R. Building, Road Suncity, Sector-54, Gurgaon, New Delhi Haryana Pan: Aagcm6857L Appellant Respondent Assessee By Ms. Shruti Khimta, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)Section 202

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Ball Beverage Packaging(India) Pvt Ltd, Bangalore vs. DCIT, Circle-4 (2), Delhi

In the result, appeal of the Assessee is allowed

ITA 2382/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayball Beverage Packaging (India) Pvt. V Dcit, Circle-4(2) Ltd. B-302, 3Rd Floor B Wing Brigade S New Delhi-110002 Magnum, Amruthali, Nh-7, International Airport Road, Bangaluru, Not Listed, 560092 Pan: Aabch77101B Appellant Respondent Assessee By Ms. Snigdha Gautam, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Vatika Seven Elements Pvt. Ltd., New Delhi vs. ACIT Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 1525/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Krinwant Sahay, Accountnat Member [Assessment Year: 2018-19]

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Denso Subros Thermal Engineering Centre P.Ltd, New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, appeals of the Assessees are allowed

ITA 1486/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Krinwant Sahay, Accountnat Member

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Denso India Private Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, appeals of the Assessees are allowed

ITA 1485/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Krinwant Sahay, Accountnat Member

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Denso India Private Limited, Delhi vs. ACIT, Circle-7(1), Delhi

In the result, appeals of the Assessees are allowed

ITA 1484/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Jan 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Krinwant Sahay, Accountnat Member

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Itron India P.Ltd, Delhi vs. DCIT, Circle-10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 1235/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India P. Ltd. Vs The Deputy Commissioner Of Flat No. 507, Income Tax, Circle 10(1), Bhikajicamabhawan, C. R. Building, New Delhi Bhikajicama Place, New Delhi Pan: Aabcs6575L Appellant Respondent Assessee By Sh.Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Ahresty India Pvt. Ltd., Rewari vs. ACIT, Circle, Rewari

In the result, appeal of the Assessee is allowed

ITA 7415/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Jan 2026AY 2014-15

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayahresty India Private Limited Vs Acit (Ld. A.O.) Plot No. 194, Sector-4, Phase Ii, Circle-Rewari, Haryana Hsidc, Growth Centre, Bawlal, Distrewari, Haryana, 123501 Pan: Aagca1057N Appellant Respondent Assessee By Ms. Snigdha Gautam, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)Section 92C

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

Ls Cable India P.Ltd., Rewari vs. Addl.CIT, Special Range-5, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 4665/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Jan 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: 16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (…

Ls Cable India Pvt. Ltd., Haryana vs. ACIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 1961/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Jan 2026AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 144CSection 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: 16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (…

M/S. Cosmo Films Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the Assessees are allowed

ITA 1580/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Jan 2026AY 2012-13

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaycosmo Films Ltd. Vs Ddit 1008, Dlf Tower-A, Circle-3(1), Jasola District Centre, New Delhi New Delhi Pan: Aaacc1152C Appellant Respondent

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

M/S Cosmo Films Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessees are allowed

ITA 4453/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jan 2026AY 2011-12

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaycosmo Films Ltd. Vs Ddit 1008, Dlf Tower-A, Circle-3(1), Jasola District Centre, New Delhi New Delhi Pan: Aaacc1152C Appellant Respondent

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…

M/S. Cosmo Films Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessees are allowed

ITA 1192/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jan 2026AY 2010-11

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaycosmo Films Ltd. Vs Ddit 1008, Dlf Tower-A, Circle-3(1), Jasola District Centre, New Delhi New Delhi Pan: Aaacc1152C Appellant Respondent

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…d that an interpretation which reduces one of the provisions as a “dead letter” or “useless lumber” is not harmonious construction. (5) To harmonise is not to destroy any statutory provision or to render it otiose.” (ii) CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57 : 2002 SCC OnLine SC 1226: “16. The courts will have to reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772…