Saraswati Industrial Syndicate v. CIT, 1990 Supp

1 SCR 332Reported decision1964#18618 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2003 to 2019.

Judgments citing Saraswati Industrial Syndicate v. CIT, 1990 Supp

PR. COMMISSIONER OF INCOME TAX-C2 vs. RAJEEV BAHL

ITA/40/2019HC Delhi12 Sept 2019

Bench: The Family Court By Way Of A Divorce Petition Bearing Hma No. 609/2012, The Relevant Details Of Which Are Referred To Hereinafter. 3. The Petitioner/Wife Is The Respondent In The Aforesaid Divorce Petition Which Was Filed On 26.09.2012 By The Respondent/Husband Seeking

Section 13(1)(ia)

…ind v. State of M.P., (1975) 2 SCC 148 : 1975 SCC (Cri) 468]. This judgment dealt with the M.P. Police Regulations, similar to the Police Regulations contained in Kharak Singh [Kharak Singh v. State of U.P., AIR 1963 SC 1295 : (1963) 2 Cri LJ 329 : (1964) 1 SCR 332]. After setting out the majority and minority opinions in the said judgment, Mathew, J. went on to discuss the US Supreme Court judgments in Griswold [Griswold v. Connecticut, 1965 SCC OnLine US SC 124 : 14 L Ed 2d 510 : 85 S Ct 1678 : 381 US 479 (1965)] and Roe [Roe v. Wade, 1973 SCC OnLine US SC 20 : 35 L Ed 2d 147 : 410 US 113 (1973)] . In…

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

…nce India is a signatory to these International Covenants, we are legally bound to implement them. Thus, the right of privacy has to be protected and promoted both by Law and by the courts. 158. In the case of Kharak Singh v State of U. P. [ (1964) 1 SCR 332] the Hon'ble Supreme Court opined that although the Constitution of India does not explicitly mention the right of privacy, but the same can be traced from the right to "life" in Article 21 of the Constitution of India. Subba Rao, J. while concurring that the fundamental right to privacy was part of the right to liberty in Article 21, part of…

COMMISSIONER OF INCOME TAX (C)-II vs. MICRA INDIA PVT LTD

ITA/441/2013HC Delhi22 Jan 2015

Section 153CSection 292BSection 391

…exist on the date of the assessment. It was, therefore, urged that the impugned order of the ITAT should be left undisturbed. 5. Counsel for the assessee relies upon the decision of the Supreme Court in Saraswati Industrial Syndicate v. CIT, 1990 Supp. 1 SCR 332 and two rulings of this Court : Spice Entertainment Ltd v. CIT (ITA 475/2011; reported in 2012 (280) ELT 43) and CIT v. Vivid Marketing Servicing Pvt. Ltd. (ITA 273/2009). In Spice Entertainment (supra) this Court held as follows: “9. The Court referred to its earlier judgment in General Radio and Appliances Co. Ltd. Vs. M.A. Khader (1986) 6…

M/S. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

C.A. No.-005941-005942 - 1999Supreme Court26 Feb 2003

For Respondent: Collector of Central Excise, Bangalore

Section 3

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 55 CASE NO.: Appeal (civil) 5941-5942 of 1999 PETITIONER: M/s Amco Batteries Limited, Bangalore RESPONDENT: Collector of Central Excise, Bangalore DATE OF JUDGMENT: 26/02/2003 BENCH: M.B. SHAH & D. M. DHARMADHIKARI JUDGMENT: J U D G M E N T Shah, J. It is apparent that in taxation matters, amendments, clarifications, exemption notifications or their withdrawal play an important role in increasing litigation. Repeatedly, it is stated that law and procedure thereunder is required to be streamlined and simplified, yet clarifications, amendments and not…