Similarly, in M. Karunanidhi v. Union of India

3 SCC 431Reported decision1979#15574 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

mutuality principledoctrine of mutualitysection 10(20)section 38right to receivesection 18section 16section 57limited scrutinyagricultural incomesection 37section 23

Judgments citing Similarly, in M. Karunanidhi v. Union of India

Andhra Pradesh Advocates Welfare Fund, Hyderabad vs. Income Tax Officer, Ward-8(2), Hyderabad

In the result, all the three appeals of the assessee are dismissed

ITA 664/HYD/2023[2018-19]Status: DisposedITAT Hyderabad24 Jul 2024AY 2018-19

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

…ugnance to apply, there must be a clear and direct inconsistency between the Central and State Acts, making it impossible for both to operate concurrently, and no possibility of reconciling the two laws. Similarly, in M. Karunanidhi vs. Union of India, (1979) 3 SCC 431, the Supreme Court outlined tests to determine repugnance, including the presence of direct conflict, Parliament's intention to lay down an exhaustive code, whether both laws occupy the same field, and whether they can stand together. 62. When a Central Act explicitly states its non-application in areas where there is State legislation on the same…

Andhra Pradesh Advocates Welfare Fund, Hyderabad vs. Income Tax Officer, Ward 8(2), Hyderabad

In the result, all the three appeals of the assessee are dismissed

ITA 663/HYD/2023[2017-18]Status: DisposedITAT Hyderabad24 Jul 2024AY 2017-18

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

…ugnance to apply, there must be a clear and direct inconsistency between the Central and State Acts, making it impossible for both to operate concurrently, and no possibility of reconciling the two laws. Similarly, in M. Karunanidhi vs. Union of India, (1979) 3 SCC 431, the Supreme Court outlined tests to determine repugnance, including the presence of direct conflict, Parliament's intention to lay down an exhaustive code, whether both laws occupy the same field, and whether they can stand together. 62. When a Central Act explicitly states its non-application in areas where there is State legislation on the same…

Andhra Pradesh Advocates Welfare Fund, Hyderabad vs. Income Tax Officer, Ward 8(2), Hyderabad

In the result, all the three appeals of the assessee are dismissed

ITA 662/HYD/2023[2016-17]Status: DisposedITAT Hyderabad24 Jul 2024AY 2016-17

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

…ugnance to apply, there must be a clear and direct inconsistency between the Central and State Acts, making it impossible for both to operate concurrently, and no possibility of reconciling the two laws. Similarly, in M. Karunanidhi vs. Union of India, (1979) 3 SCC 431, the Supreme Court outlined tests to determine repugnance, including the presence of direct conflict, Parliament's intention to lay down an exhaustive code, whether both laws occupy the same field, and whether they can stand together. 62. When a Central Act explicitly states its non-application in areas where there is State legislation on the same…

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…and available. Such land can be made available by acquisition or requisition. 21. The decisions rendered in DEEP CHAND and M.A.TULLOCH AND CO. supra were referred to with approval by the Supreme Court in 'M.KARUNANIDHI VS. UNION OF INDIA', (1979) 3 SCC 431 and the proposition emerging from various decisions of the Supreme Court were culled out in paragraphs 24, 25, 26, 27, 28, 29, 30, 33 and 35 as under: 114 24. It is well settled that the presumption is always in favour of the constitutionality of a statute and the onus lies on the person assailing the Act to prove that it…

Commr.of Central Excise, Nagpur vs. M/S Universal Ferro & Allied Chem.Ld.&An

C.A. No.-000848-000852 - 2009Supreme Court06 Mar 2020

Bench: This Court. 2. The Facts In Brief Giving Rise To The Present Appeals Are As Under:

…ve been considered by this Court in the cases of Siv Industries Ltd. vs. Commissioner of Central Excise & Customs4 and Sarla Performance Fibers Limited and ors. vs. Commissioner of Central Excise, Surat­II5 and as such, 1 (1979) 3 SCC 431 2 (1985) 4 SCC 92 3 (1989) 3 SCC 537 4 (2000) 3 SCC 367 5 (2016) 11 SCC 635 13 the UFAC would be liable to pay duty as if the goods were imported into India. 16. Shri M.H. Patil, on the contrary submits, that the case of the present appellant is covered by paragraph 9.9(b) of the EXIM Policy and not by paragraph 9.17(b) of the EXIM Policy. He…

Commissioner of Income Tax (TDS), Kanpur vs. Canara Bank

The appeals are dismissed

C.A. No.-006020-006020 - 2018Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 194ASection 3

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.6020 OF 2018 (ARISING OUT OF SLP (C) NO. 3168 OF 2017) COMMISSIONER OF INCOME TAX(TDS) ... APPELLANTS KANPUR AND ANR. VERSUS CANARA BANK ... RESPONDENT WITH C.A.NO.6064 of 2018 @ SLP(C)No.9295/2017, C.A.NO.6056 of 2018 2018 @ SLP (C)No.3162/2017, C.A.NO.6058 of 2018 @ SLP(C)No.9292/2017, C.A.NO.6055 of 2018 @ SLP(C)No.3163/2017, C.A.NO.6060 of 2018 @ SLP(C)No.9294/2017, C.A.NO.6057of 2018 @ SLP(C) No. 9288/2017, C.A.NO.6054 2018 @ SLP(C) No. 3169/2017, C.A.NO.6066 of 2018 @ SLP(C)No.9290/2017, C.A.NO…

Similarly, in M. Karunanidhi v. Union of India (3 SCC 431) — Cited in 6 Judgments | BharatTax