Pure Helium India (P) Ltd. v. Oil and Natural Gas Commission

8 SCC 593Reported decision2003#21403 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2008 to 2018.

Judgments citing Pure Helium India (P) Ltd. v. Oil and Natural Gas Commission

Pro Commissioner of Income Tax (Central - 2) vs. Tanvir Collections Pvt. Ltd

ITA/264/2018HC Delhi28 Feb 2018

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

Section 34

…O.M.P. (COMM.) 264/2018 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + O.M.P. (COMM) 264/2018 & IA No. 8453/2018 Reserved on: 6th July, 2018 Date of decision : 6th August, 2018 DANS ENERGY PVT.LTD ..... Petitioner Through: Mr.Gajendra Maheshwari, Ms.Prerna Chopra, Advs. versus GE POWER INDIA LTD. ..... Respondent Through: Mr.Anish Kapur,Ms.Divya Bhalla, Mr.Dhritiman Roy, Advs. CORAM: HON'BLE MR. JUSTICE NAVIN CHAWLA 1. This petition under S…

Pr. Commissioner of Income Tax-6, New Delhi vs. Dhara Vegetable Oil & Foods Co. Ltd.(Now Merged With Mother Dairy Fruit & Vegetable Ltd.)

ITA/71/2018HC Delhi23 Jan 2018

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

Section 34

…ract. Interpretation of a contract is a matter for the arbitrator to determine, even if it gives rise to determination of a question of OMP (Comm.) No.71/2018 Page 18 law. [See Pure Helium India (P) Ltd. v. Oil and Natural Gas Commission, (2003) 8 SCC 593:2003 Supp (4) SCR 561 and D.D.Sharma v. Union of India.] (2004) 5 SCC 325. 113. Once, thus, it is held that the arbitrator had the jurisdiction, no further question shall be raised and the court will not exercise its jurisdiction unless it is found that there exists any bar on the fact of the award.” 44. In MSK Projects (I) (JV) Ltd. v. St…

The Commissioner of Income Tx-IV vs. Indraprastha Gas Ltd

ITA/67/2016HC Delhi27 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…18, 1976 and the Supplemental Agreement dated September 25, 1979 in order to interpret the terms therein, since it had been settled by the Supreme Court in the decisions reported as (1975) 1 SCC 199 Godhra Electricity Co. Ltd. Vs. State of Gujarat, (2003) 8 SCC 593 Pure Helium India (P) Ltd. Vs. Oil & Natural Gas Corporation, AIR 1950 SC 9 Modi & Co. Vs. Union of India and AIR 1950 SC 15 Abdulla Ahmed RFA (OS) No.67/2016 Page 12 of 52 Vs. Animendra Kissen Mitter that Courts can rely on extrinsic evidence to reso…

R & B Falcon (A) Pty Ltd vs. Commissioner of Income Tax

Appeal is allowed to the above extent

C.A. No.-003326-003326 - 2008Supreme Court06 May 2008

For Respondent: Commissioner of Income Tax

Section 115Section 115WSection 245Q(1)

…will result in an anomaly or absurdity. It is also now a well settled principle of law that the court shall avoid such constructions which would render a part of the statutory provision otiose or meaningless. [See Visitor and Ors. v. K.S. Misra [(2007) 8 SCC 593]; Commissioner of Sales Tax, Delhi and Ors. v. Shri Krishna Engg. Company and Ors. [(2005) 2 SCC 692]. 19. We, therefore, are of the opinion that AAR was right in its opinion that the matters enumerated in sub-section (2) of Section 115WB are not covered by sub-section (3) thereof, and the amenity in the nature of free or subsidized transpo…