Mahendran and Ors. v. State of Karnataka and 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

…- 68 - provision if expressly provided in the statute but the principle is not applicable so far executive instruction is concerned, as has been held by Hon’ble Apex Court in the case of P. Mahendran and Ors. vs. State of Karnataka and Ors., (1990) 1 SCC 411, wherein at paragraph-5 it has been held which reads as hereunder: “5. It is well settled rule of construction that every statute or statutory rule is prospective unless it is expressly or by necessary implication made to have retrospective effect. Unless there are words in the statute or in the Rules showing the intention to affect existin…

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

Appeal stands disposed of

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…- 68 - provision if expressly provided in the statute but the principle is not applicable so far executive instruction is concerned, as has been held by Hon’ble Apex Court in the case of P. Mahendran and Ors. vs. State of Karnataka and Ors., (1990) 1 SCC 411, wherein at paragraph-5 it has been held which reads as hereunder: “5. It is well settled rule of construction that every statute or statutory rule is prospective unless it is expressly or by necessary implication made to have retrospective effect. Unless there are words in the statute or in the Rules showing the intention to affect existin…

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

…- 68 - provision if expressly provided in the statute but the principle is not applicable so far executive instruction is concerned, as has been held by Hon’ble Apex Court in the case of P. Mahendran and Ors. vs. State of Karnataka and Ors., (1990) 1 SCC 411, wherein at paragraph-5 it has been held which reads as hereunder: “5. It is well settled rule of construction that every statute or statutory rule is prospective unless it is expressly or by necessary implication made to have retrospective effect. Unless there are words in the statute or in the Rules showing the intention to affect existin…

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

Appeal stands disposed of

…- 68 - provision if expressly provided in the statute but the principle is not applicable so far executive instruction is concerned, as has been held by Hon’ble Apex Court in the case of P. Mahendran and Ors. vs. State of Karnataka and Ors., (1990) 1 SCC 411, wherein at paragraph-5 it has been held which reads as hereunder: “5. It is well settled rule of construction that every statute or statutory rule is prospective unless it is expressly or by necessary implication made to have retrospective effect. Unless there are words in the statute or in the Rules showing the intention to affect existin…