Kusumam Hotels Private Limited v. Kerala State Electricity Board & Ors.

Pr Commissioner of Income Tax-2, Hyderabad vs. M/S I Space Global Services [India] Pvt Ltd., Hyderabad

Appeal stands disposed of

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…as to work to the disadvantage for whom it is created as it if be so, “it would be betrayal of what the law stands for. ”” (paras 91 to 93) 11. The Hon’ble Supreme Court in Kusumam Hotels Private Limited vs. Kerala State Electricity Board & Ors., (2008) 13 SCC 213 has held that the State is entitled to change its policy decision, however, - 69 - all administrative orders ordinarily are to be considered prospective in nature. For giving it a retrospective effect, it must be stated so expressly or by necessary implication. 19. This Court, applying the ratio about retrospective appl…

The Pr. Commissioner of Income Tax vs. Shri M.Surya Narayana Raju

Appeal stands disposed of

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…as to work to the disadvantage for whom it is created as it if be so, “it would be betrayal of what the law stands for. ”” (paras 91 to 93) 11. The Hon’ble Supreme Court in Kusumam Hotels Private Limited vs. Kerala State Electricity Board & Ors., (2008) 13 SCC 213 has held that the State is entitled to change its policy decision, however, - 69 - all administrative orders ordinarily are to be considered prospective in nature. For giving it a retrospective effect, it must be stated so expressly or by necessary implication. 19. This Court, applying the ratio about retrospective appl…

The Pr. Commissioner of Income Tax (Central), Hyd vs. M/S Gomati Agro Farms Pvt Ltd., Hyd

Appeal stands disposed of

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

…as to work to the disadvantage for whom it is created as it if be so, “it would be betrayal of what the law stands for. ”” (paras 91 to 93) 11. The Hon’ble Supreme Court in Kusumam Hotels Private Limited vs. Kerala State Electricity Board & Ors., (2008) 13 SCC 213 has held that the State is entitled to change its policy decision, however, - 69 - all administrative orders ordinarily are to be considered prospective in nature. For giving it a retrospective effect, it must be stated so expressly or by necessary implication. 19. This Court, applying the ratio about retrospective appl…

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

Appeal stands disposed of

…as to work to the disadvantage for whom it is created as it if be so, “it would be betrayal of what the law stands for. ”” (paras 91 to 93) 11. The Hon’ble Supreme Court in Kusumam Hotels Private Limited vs. Kerala State Electricity Board & Ors., (2008) 13 SCC 213 has held that the State is entitled to change its policy decision, however, - 69 - all administrative orders ordinarily are to be considered prospective in nature. For giving it a retrospective effect, it must be stated so expressly or by necessary implication. 19. This Court, applying the ratio about retrospective appl…