Shin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd.

5 SCC 407Reported decision2001#18003 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2022.

Judgments citing Shin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd.

Principal Commissioner of Income Tax 2, Kolkata vs. M/S Intent Dealers Pvt. Ltd

ITAT/92/2022HC Calcutta10 Nov 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION AN APPEAL FROM JUDGMENT AND ORDER PASSED IN ITS CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE APO 92 of 2022 SAMUEL FITZE AND COMPANY PRIVATE LIMITED AND ANR. Versus THE STATE OF WEST BENGAL AND ORS. APO 93 of 2022 IA GA 2 OF 2021 THE STATE OF WEST BENGAL AND ORS. Versus SAMUEL FITZE AND COMPANY PRIVATE LIMITED AND ANR. Present : The Hon’ble Justice Debangsu Basak -And- The Hon’ble Justice Md. Shabbar Rashidi For the State : Md. T.M. Siddiqui, AGP. Mr. S.Adak, Adv. For th…

Principal Commissioner of Income Tax Asansol vs. Burdwan Development Authority

ITAT/93/2022HC Calcutta01 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Commissioner of Income Tax vs. Ansal Buildwell Ltd

The appeals are dismissed with no

ITA/406/2007HC Delhi04 Mar 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

…uty. 10. In support of his contention that all words in the statute haveto be given ftill effect Mr.Phoolka referred to the judgments ofthe Supreme Court inShin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (2005) 7 see 234, Manohar Lai v/ Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax (2007) 10 SCC 478, Associated Cement Co. Ltd. v. State of MP (2004) 9 SCC 727 and Indcon Structurals (P) Ltd. v. Commissioner of Central Excise (2006) 6 see 786.. 11. Mr.Sanjay Goswamy, learned counsel appearing on behalf of the respondents submitted that a taxing statute admits of only strict interpret…

CIT vs. Narain Jewels International Ltd

The appeals are dismissed with no

ITA/1058/2007HC Delhi20 Feb 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

…. 10. In support of his contention that all words in the statute have to be given fiill effect Mr.Phoolka referred to the judgments of the Supreme Court in Shin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (2005) 7 see 234, Manohar Lai v/ Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax (2007) 10 SCC 478, Associated Cement Co. Ltd. v. State of MP (2004) 9 SCC 727 and Indcon Structiirals (P) Ltd. v. Commissioner of Central Excise (2006) 6 SCC 786.. 11. Mr.Sanjay Goswamy, learned counsel appearing on behalf of the respondents submitted that a taxing statute admits of only strict interpre…