South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another

4 SCR 280Reported decision1964#17852 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2022.

Judgments citing South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another

Jalaram Industries vs. Union of India

WP/6114/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…r Article 246A could be exercised and that Article 246 would not be an impediment to the operation of 246A. The observations of the Apex Court in South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another reported in (1964) 4 SCR 280 32 draws a distinction between the expression “subject to” and “not withstanding” and the relevant extract reads as follows: “19. That apart, even if Article 372 continues the pre-Constitution laws of taxation, that provision is expressly made subject to the other provisions of the Constitution. The expression “subject to” conveys the…

Thrishul Zarda Pouches vs. Union of India

WP/713/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…r Article 246A could be exercised and that Article 246 would not be an impediment to the operation of 246A. The observations of the Apex Court in South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another reported in (1964) 4 SCR 280 32 draws a distinction between the expression “subject to” and “not withstanding” and the relevant extract reads as follows: “19. That apart, even if Article 372 continues the pre-Constitution laws of taxation, that provision is expressly made subject to the other provisions of the Constitution. The expression “subject to” conveys the…

Harsh International Flavour vs. Union of India

WP/6122/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…r Article 246A could be exercised and that Article 246 would not be an impediment to the operation of 246A. The observations of the Apex Court in South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another reported in (1964) 4 SCR 280 32 draws a distinction between the expression “subject to” and “not withstanding” and the relevant extract reads as follows: “19. That apart, even if Article 372 continues the pre-Constitution laws of taxation, that provision is expressly made subject to the other provisions of the Constitution. The expression “subject to” conveys the…

Fast Track Packers Private Limited vs. Union of India

WP/52374/2019HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…r Article 246A could be exercised and that Article 246 would not be an impediment to the operation of 246A. The observations of the Apex Court in South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another reported in (1964) 4 SCR 280 32 draws a distinction between the expression “subject to” and “not withstanding” and the relevant extract reads as follows: “19. That apart, even if Article 372 continues the pre-Constitution laws of taxation, that provision is expressly made subject to the other provisions of the Constitution. The expression “subject to” conveys the…

Karan Raghav Export P Ltd

Appeal is dismissed

ITA/955/2010HC Delhi01 Nov 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SURESH KUMAR KAIT

Section 10

…ITA No. 955 of 2010 Page 1 of 13 REPORTABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 955 of 2010 Reserved On: 20th October, 2010 % Pronounced On: 01st November, 2010 KARAN RAGHAV EXPORT (P) LTD. . . . Appellant through : Dr. S. Narayan, Sr. Advocate with Mr. Rajiv K. Garg and Mr. Ashish Garg, Advocates. VERSUS COMMISSIONER OF INCOME TAX . . .Respondent through: Ms. Rashmi Chopra and Mr. Chandarmani Bharadwaj, Advocates. CORAM :-…

South India Corporation Pvt. Ltd. v. Secretary, Board of Revenue, Trivandrum and Another (4 SCR 280) — Cited in 5 Judgments | BharatTax