Indira Nehru Gandhi v. Shri Raj Narain and Anr.116 by Khanna, J and in Kalya Singh v. Genda 115

3 SCC 54Reported decision1979#24334 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2022.

Judgments citing Indira Nehru Gandhi v. Shri Raj Narain and Anr.116 by Khanna, J and in Kalya Singh v. Genda 115

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…his normal rule can be deviated if there is something in the context to show that the definition should not be applied”. This rule was also adopted in Indira Nehru Gandhi v. Shri Raj Narain and Anr.116 by Khanna, J and in Kalya Singh v. Genda 115 (1979) 3 SCC 54. 116 (1975) Supp. SCC 1 71 Lal and Ors117. Previously, in Vanguard Fire and Insurance Company Ltd. v. M/s. Fraser and Ross and Anr.118, it was held that the term “unless the context otherwise requires” implies that the word or term so defined should be applied – subject to the context. It was held that in view of such a qualification, the…

Pr Commissioner of vs. M/S Syengene

In the result, this writ petition is not only

ITA/185/2016HC Karnataka02 Dec 2020

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Company Application No. 185 Of 2016 In Company Petition No.182/2014 Between: India Awake For Transparency A Not For Profit Company Incorporated Under Section 25 Of The Companies Act 1956 Having Its Registered Office D - 1, Srishti Cresendo , No 24, Desika Road, Chennai - 600004 Tamilnadu. Represented By Its Authorised Signatory Mr R Subramanian

Section 25

…ce Security Private Ltd., vs. Sumeet Facilities Pvt. Ltd., Building - 2012 SCC Online Bom 1191; (xvi) Castron Technologies Limited vs. Castron Mining Limited - 2013 SCC Online Cal 12914; (xvii) S.K.Gupta and Another vs. K.P.Jain and Another - (1979) 3 SCC 54; (xviii) Meghal Homes (P) Ltd., vs. Shree Niwas Girni K.K. Samiti & Others - (2007) 7 SCC 753; (xix) Reliance Natural Resources Limited vs. Reliance Industries Ltd., - (2010) 7 SCC 1. 6. Per contra, learned counsel for the applicant made the following submissions:- a) The legality and validity of the impugned order having been assailed b…

Pr. Commissioner of Income Tax-1 vs. Aggarwal Plasto Chem Pvt.Ltd

ITA/144/2016HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 173Section 5(1)

…is Bank58. 47. Applying this principle to Section 3(1) of the PMLA, the offence of money laundering cannot be restricted, as is envisaged by the “pre-includes” part of the sub-section, to directly or indirectly 51 (1971) 3 SCC 550 52 AIR 1953 SC 274 53 (1979) 3 SCC 54 54 (1987) 1 SCC 424 55 (2009) 4 SCC 94 56 (2014) 9 Scale 461 57 (2022) SCC Online SC 706 58 (2020) 8 SCC 401 Digitally Signed By:AJIT KUMAR Signing Date:16.03.2026 14:32:30 Signature Not Verified LPA 144/2016 Page 40 of 61 attempting to indulge, or knowingly assisting, or knowingly being a party, or being actually involved in, any process or activ…

Indira Nehru Gandhi v. Shri Raj Narain and Anr.116 by Khanna, J and in Kalya Singh v. Genda 115 (3 SCC 54) — Cited in 3 Judgments | BharatTax