Kalyani Mathivanan v. K.V.Jeyaraj and Others

M/S Swabhimani Souharda Credit Co Operative Ltd vs. Income Tax Officer (ITO) Ward-5(2)(3)

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

…under the Souharda Act. This argument would not come to the assistance of the Revenue in view of the amendment brought to Section 2[e] of the Souharda Act. -32- 15. In the case of Kalyani Mathivanan V/s. K.V.Jeyaraj and Others [(2015) 6 SCC 363], the Hon’ble Apex Court has held thus: “46. Article 246 demarcates the matters in respect of which Parliament and State Legislature may make laws. The legislative powers of the Central and State Governments are governed by the relevant entries in the three lists given in 7th Schedule. 47. Entry 66 in List I provides for Co- ordinatio…

M/S Swabhimani Souharda Credit Co-Operative Ltd vs. Income Tax Officer (ITO) Ward-5(2)(3

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

…under the Souharda Act. This argument would not come to the assistance of the Revenue in view of the amendment brought to Section 2[e] of the Souharda Act. -32- 15. In the case of Kalyani Mathivanan V/s. K.V.Jeyaraj and Others [(2015) 6 SCC 363], the Hon’ble Apex Court has held thus: “46. Article 246 demarcates the matters in respect of which Parliament and State Legislature may make laws. The legislative powers of the Central and State Governments are governed by the relevant entries in the three lists given in 7th Schedule. 47. Entry 66 in List I provides for Co- ordinatio…

M/S Sri Varun Souharda Credit Co Op Ltd vs. The Income Tax Officer

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

…under the Souharda Act. This argument would not come to the assistance of the Revenue in view of the amendment brought to Section 2[e] of the Souharda Act. -32- 15. In the case of Kalyani Mathivanan V/s. K.V.Jeyaraj and Others [(2015) 6 SCC 363], the Hon’ble Apex Court has held thus: “46. Article 246 demarcates the matters in respect of which Parliament and State Legislature may make laws. The legislative powers of the Central and State Governments are governed by the relevant entries in the three lists given in 7th Schedule. 47. Entry 66 in List I provides for Co- ordinatio…

M/S Udaya Souharda Credit Co-Op Society Ltd vs. The Income Tax Officer

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

…under the Souharda Act. This argument would not come to the assistance of the Revenue in view of the amendment brought to Section 2[e] of the Souharda Act. -32- 15. In the case of Kalyani Mathivanan V/s. K.V.Jeyaraj and Others [(2015) 6 SCC 363], the Hon’ble Apex Court has held thus: “46. Article 246 demarcates the matters in respect of which Parliament and State Legislature may make laws. The legislative powers of the Central and State Governments are governed by the relevant entries in the three lists given in 7th Schedule. 47. Entry 66 in List I provides for Co- ordinatio…

M/S Udaya Souharda Credit Co Op Society Ltd vs. The Income Tax Officer

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

…under the Souharda Act. This argument would not come to the assistance of the Revenue in view of the amendment brought to Section 2[e] of the Souharda Act. -32- 15. In the case of Kalyani Mathivanan V/s. K.V.Jeyaraj and Others [(2015) 6 SCC 363], the Hon’ble Apex Court has held thus: “46. Article 246 demarcates the matters in respect of which Parliament and State Legislature may make laws. The legislative powers of the Central and State Governments are governed by the relevant entries in the three lists given in 7th Schedule. 47. Entry 66 in List I provides for Co- ordinatio…

Commissioner of Gst and Central Excise vs. M/S Citibank N.A

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

…exicon, by P. Ramanathan Aiyar, 3rd Edn. (2005) (p. 2402) Vol. 2: “ “INTEREST” means the time value of the funds or money involved, which, unless otherwise agreed, is calculated at the rate and on the basis customarily accepted by 8 (2018) 6 SCC 363 78 the banking community for the funds of money involved.” 31. In Words and Phrases Permanent Edition, Vol. 22 p. 148, “interest” means: “(i) “Interest” is compensation for loss of use of principal. Jersey City v. Zink [Jersey City v. Zink, 44 A 2d 825 : 133 NJ Law 437 (1945)] , A 2d p. 828”. (ii) “Interest” means compensation…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

Principal Commissioner of Income Tax vs. M/s. The Andhra Petro Chemicals Limited