Page 54 of 79 36. Similarly in DDA v. Skipper Construction Company (P) Ltd.

4 SCC 622Reported decision1996#6367 most cited

What is Page 54 of 79 36. Similarly in DDA v. Skipper Construction Company (P) Ltd. authority for?

When interpreting a statute, a non-obstante clause overrides other provisions only when there is a clear inconsistency between the non-obstante clause and the main enacting part.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2025.

Also referred to as

DDA v. Skipper Construction Company (P) Ltd. · 1996 4 SCC 622 · statutory interpretation · non-obstante clause · overriding effect · legislative intent · statutory construction · conflict resolution · enacting part · harmonious construction

Judgments citing Page 54 of 79 36. Similarly in DDA v. Skipper Construction Company (P) Ltd.

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…nacting part of the statute cannot be read harmoniously with what is stated in the non-obstante clause, would the non-obstante clause result in yielding to what is stated in the enacting part. Similarly, in Municipal Corpn., Indore vs. Ratnaprabha, (1976) 4 SCC 622 : AIR 1977 SC 308, it was observed that there should be a clear inconsistency between a special enactment or rules and a general enactment. 10.6 In the matter of interpretation of a non-obstante clause, paragraphs 82 and 83, in the judgment authored by me in Muhammad Abdul Samad vs. State of Telangana, (2025) 2 SCC 49 can be usefully extrac…

Commissioner of Income Tax (International Taxation)-2, Delhi vs. Pt Lp Display Indonesia

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

…Neutral Citation Number: 2023:DHC:1902 OMP (ENF.) (COMM.) 145/2021 Page 1 of 133 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Order reserved on: 10 March 2023 Order pronounced on: 17 March 2023 + OMP (ENF.) (COMM.) 145/2021 DELHI AIRPORT METRO EXPRESS PRIVATE LIMITED ..... Decree Holder Through: Mr. Kapil Sibal, Sr. Adv. with Mr. Mahesh Agarwal, Mr. Rishi Agarwal, Mr. Shri Venkatesh, Ms. Megha Mehta, Ms. Niyati Kohli, Mr. Pranjit Bhattacharya, Mr. Suhael Buttan, Mr. Vineet Kumar, Ms. Manavi Agarwa…

Mr Dyani Antony Paul vs. Union of India

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Desaraju Venugopal vs. The Assistant Director

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Sri S Thimmaraju vs. The Assistant Director

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

M/S. Jsw Steel Limited vs. Deputy Director

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Shri C Devaraju vs. The Deputy Director

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Meerama Overseas Pvt Ltd vs. The Deputy Director

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

M/S Jsw Steel Limited vs. Deputy Director

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

C Mahadesh @ Avvamahadesh vs. The Deputy Director

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

M/S. Jsw Steel Limited vs. Deputy Director

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

M Gopi vs. The Joint Director

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Nataraj Dakshinamurhty vs. The Assistant Director

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Shri S Thimmaraju vs. The Deputy Director

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

M Gopi vs. The Joint Director

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

Shri V Bhaskar vs. The Deputy Director

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOTHER. ix) 2014 AIR SCW 2550: RAM BUILDERS vs. STATE OF M.P AND OTHERS. x) SLP (CRIMINAL) DIARY NO.34143/2017: JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT AND OTHERS vs. TECH MAHINDRA LTD. AND ANOTHER. xi) W.P. NO.17525/2014 DECIDED ON 22.12.2014: TECH MAHINDRA L…

The Commissioner of Income Tax - International Taxation -3 vs. Shanghai Electric Group Co. Ltd

ITA/461/2018HC Delhi17 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…pany had done. xxxx xxxx xxxx O.M.P.(I) (COMM.) 460-461/2018 Page 54 of 79 36. Similarly in DDA v. Skipper Construction Company (P) Ltd. [DDA v. Skipper Construction Company (P) Ltd., (1996) 4 SCC 622], this Court held: (SCC pp. 637-39, paras 24-28) “xxxx xxxx xxxx 26. The law as stated by Palmer and Gower has been approved by this Court in TELCO Ltd. v. State of Bihar [TELCO Ltd. v. State of Bihar, (1964) 6 SCR 885 : AIR 1965 SC 40] . The following passage from the decision is apposite: (AIR p. 47, para 27) „27. ……

The Pr. Commissioner of Income Tax -Central-3 vs. Hfcl Infotel Ltd

ITA/460/2018HC Delhi16 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…pany had done. xxxx xxxx xxxx O.M.P.(I) (COMM.) 460-461/2018 Page 54 of 79 36. Similarly in DDA v. Skipper Construction Company (P) Ltd. [DDA v. Skipper Construction Company (P) Ltd., (1996) 4 SCC 622], this Court held: (SCC pp. 637-39, paras 24-28) “xxxx xxxx xxxx 26. The law as stated by Palmer and Gower has been approved by this Court in TELCO Ltd. v. State of Bihar [TELCO Ltd. v. State of Bihar, (1964) 6 SCR 885 : AIR 1965 SC 40] . The following passage from the decision is apposite: (AIR p. 47, para 27) „27. ……

Page 54 of 79 36. Similarly in DDA v. Skipper Construction Company (P) Ltd. (4 SCC 622) — Cited in 18 Judgments | BharatTax