Sikkim in Sikkim Manipal University v. State of Sikkim

369 ITR 57High Court2014#11618 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2016.

Issues it is cited on

section 6(3)(ii)section 271(1)(a)section 6(3)section 4asection 163section 51section 124principal officersection 282section 246section 260interest under section 234a

Judgments citing Sikkim in Sikkim Manipal University v. State of Sikkim

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

ITA/168/2002HC Delhi22 Feb 2016

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

Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA/165/2002HC Delhi22 Feb 2016

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

Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA/167/2002HC Delhi22 Feb 2016

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

Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX- DELHI vs. M/S MANSAROVER COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA/162/2002HC Delhi22 Feb 2016

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

Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

ITA/164/2002HC Delhi22 Feb 2016

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

Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

ITA - 164 / 2002HC Delhi22 Feb 2016
Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA - 165 / 2002HC Delhi22 Feb 2016
Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA - 167 / 2002HC Delhi22 Feb 2016
Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

ITA - 168 / 2002HC Delhi22 Feb 2016
Section 260A

…decision of the High Court calls for no interference. The petition for special leave is dismissed." 31. On this aspect, a reference may also be made to the decision of the High Court of Sikkim in Sikkim Manipal University v. State of Sikkim (2014) 369 ITR 57 (Sikkim). The High Court discussed the notifications dated 7th November 1988 and 28th February 1989 and Section 26 of the Finance Act 1989 and held that by necessary implication the Sikkim State Manual 1948 stood repealed on 1st April 1990. 32. To summarize the legal position as far as the applicability of the Act was concerned: (i) e…

Sikkim in Sikkim Manipal University v. State of Sikkim (369 ITR 57) — Cited in 9 Judgments | BharatTax