Presidential Poll v. Unknown on 5 June

2 SCC 33Reported decision1974#13684 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2025.

Issues it is cited on

prescribed india

Judgments citing Presidential Poll v. Unknown on 5 June

Srimanthi Kanthimathi Kumaraswami Mudaliar Kalyanamandapam Trust, Chittoor vs. CIT (Exemption), Hyderabad

ITA 690/HYD/2025[2025-26]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 12A

…earned CIT(E) failed to appreciate that, the principle of "lex non cogit ad impossibilia" which states that the, Law does not compel a man to do that which cannot possibly be performed, applies, as held in: Presidential Poll vs Unknown on 5 June, 1974, (1974) 2 SCC 33. Life Insurance Corp Ltd. v. CIT (1996) 219 ITR 410 (SC) State of Rajasthan v. Shamsher Singh 1985 AIR 1082 [SC] State of MP Vs. Narmada Bachao Andolan (2011) 7 SCC 639 Krishnaswamy S. PD. v. Union of India [2006] 281 ITR 305 (SC) CIT V. Revathi Equipment Ltd. (2008) 298 ITR 67 (Mad) Emperor v. Ganpat Laxman Kalgutkar, AIR 1938 Bom 427 4. The learn…

Sri Sankarahealth Centre, Vellore vs. CIT-Exemptions, Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 781/CHNY/2024[-]Status: DisposedITAT Chennai10 Jul 2024

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.781/Chny/2024 िनधा"रण वष"/Assessment Year: - V. Sri Sankara Health Centre, The Cit (Exemptions), 8, Katpadi Road, Chennai. Mottur Village, Vellore-632 006. [Pan: Aakas 6655 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 12ASection 5Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…ary and bad in law and pointed out that this principle that the, Law does not compel a person to do what is impossible has been recognized by the Hon’ble Apex Court and followed in the following cases;- o Presidential Poll vs Unknown on 5 June, 1974, (1974) 2 SCC 33. o Life Insurance Corp Ltd. v. CIT (1996) 219 ITR 410 (SC) o State of Rajasthan v. Shamsher Singh 1985 AIR 1082 [SC] o State of MP Vs. Narmada Bachao Andolan (2011) 7 SCC 639 o Krishnaswamy S. PD. v. Union of India [2006] 281 ITR 305 (SC) o CIT V. Revathi Equipment Ltd. (2008) 298 ITR 67 (Mad) o Emperor v. Ganpat Laxman Kalgutkar, AIR 1938 Bom 427 4…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021

For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…he impossible, and impotentia excusat legem i.e. when there is a disability that makes it impossible to obey the law, the alleged disobedience of the law is excused. This was well put by this Court in Presidential Poll, In re [Presidential Poll, In re, (1974) 2 SCC 33] as follows : (SCC pp. 49-50, paras 14-15) “14. If the completion of election before the expiration of the term is not possible because of the death of the prospective candidate it is apparent that the election has commenced before the expiration of the term but completion before the expiration of the term is rendered impossible by an act beyond the…

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…mpossible, and impotentia excusat legem i.e. when there is a disability that makes it impossible to obey the law, the alleged disobedience of the law is excused. This was well put by this Court in Presidential Poll, In re [Presidential Poll, In re, (1974) 2 SCC 33] as follows : (SCC pp. 49-50, paras 14-15) 116 “14. If the completion of election before the expiration of the term is not possible because of the death of the prospective candidate it is apparent that the election has commenced before the expiration of the term but completion before the expiration of the term is rendered impossible…

Smt.K. Sowbaghya vs. Union of India

WP/19732/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2016 BEFORE: THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No.14649 OF 2014 (GM-RES) CONNECTED WITH WRIT PETITION No.19732 OF 2014 (GM-RES) BETWEEN: Smt. K. Sowbaghya, Wife of Sri. Katta Subramanya Naidu, Age: 58 years, Resident of No.9, 6th “A” Cross, Sadashivanagara, Bangalore 560 094. …PETITIONER COMMON (By Shri Rajeev Awasthi, Advocate for Shri Kiran S Javali and Shri Chandrashekara .K, Advocates) AND: 1. Union of India, Ministry of F…

Smt.K.Sowbaghya vs. Union of India

WP/14649/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

Commnr.of Income Tax, Thiruvananthapuram vs. M/S Baby Marine Exports Kollam

Appeals stand disposed of in terms of our

C.A. No.-006146-006146 - 2005Supreme Court30 Mar 2007

For Respondent: M/s Baby Marine Exports, Kollam

Section 80Section 80H

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 10 CASE NO.: Appeal (civil) 6146 of 2005 PETITIONER: Commissioner of Income-Tax Thiruvananthapuram RESPONDENT: M/s Baby Marine Exports, Kollam DATE OF JUDGMENT: 30/03/2007 BENCH: Ashok Bhan & Dalveer Bhandari JUDGMENT: J U D G M E N T WITH CIVIL APPEAL NOS.281-284 & 286 OF 2006 Dalveer Bhandari, J. The controversy involved in these appeals revolves around a short but important question of law - whether the export house premium received by the assessee is includible in the "profits of the business" of the assessee while computing the deduction und…