State of Bihar v. Bihar Rajya M.S.E.S.K.K. Mahasangh

9 SCC 129Reported decision2005#21681 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2020.

Judgments citing State of Bihar v. Bihar Rajya M.S.E.S.K.K. Mahasangh

BANK OF INDIA,MUMBAI vs. ASST. CIT-2(1)(1), MUMBAI

In the result, the appeal of the Assessing Officer is partly allowed in the terms indicated above

ITA 1767/MUM/2019[2015-16]Status: DisposedITAT Mumbai11 Dec 2020AY 2015-16

Section 115Section 11JSection 143(3)Section 90Section 90(3)

…ill have full operation, or the provisions embraced in the non-obstante clause will not be an impediment for the operation of the enactment or the provision in which the non- obstante clause occurs. State of Bihar v. (Bihar Rajya M.S.E.S.K.K. Mahasangh [2005] 9 SCC 129 ; South India Corpn. (P.) Ltd. v. Secretary, Board of Revenue AIR 1964 SC 207. Use of such an expression is another way of saying that the provision, in which the non-obstante clause occurs, would wholly prevail over the other provisions of the Act. Non-obstante clauses are to be regarded as clauses which remove all obstructions which might arise o…

PRINCIPAL COMMISSIONER OF INCOME TAX - 7 vs. M/S QNS FACILITY MANAGEMENT PVT. LTD.

Accordingly, the instant petition stands dismissed along with the

ITA/440/2018HC Delhi13 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…CRL.REV.P. 440/2018 Page 1 of 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Pronounced on: 26th March, 2025 + CRL.REV.P. 440/2018 STATE ( NCT OF DELHI) .....Petitioner Through: Ms. Richa Dhawan, APP for State versus BRIJESH SINGH @ BRAJESH THAKUR ARUN KUMAR SINGH .....Respondent Through: Ms. Priya Hingorani, Senior Advocate with Mr. Swarn Jha, Mr. Chandra Bhushan Prasad, Mr. Ravi Anand, Ms. Pragya Priya, Mr. Akhand Pratap Singh, Advocates CORAM: HON’BLE MR. JUSTICE CHANDRA DHARI…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. SHRIRAM CHITS(KARANATAKA) PVT. LTD, BANGALORE

In the result, appeal of the Revenue stand dismissed

ITA 543/BANG/2017[2013-14]Status: DisposedITAT Bangalore28 Nov 2017AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazassessment Year : 2013-14

For Appellant: Smt. Lalitha Kameshwaran, AdvocateFor Respondent: Shri. Pradeep Kumar, Addl. CIT

Section 145(1)

…n with a view to give the enacting part of the section in case of conflict, an Page 7 of 8 overriding effect over the provision in the same or other Act mentioned in the non obstante clause [vide : State of Bihar vs. Bihar Rajya M.S.E.S.K.K. Mahasangh (2005) 9 SCC 129]. Therefore the discount is not an interest payable on the prized amount, but it is a loss. As already observed, in chit transaction there is no correlation between the discount amount and the future instalments. Further, the measure of future instalments does not depend upon the prized amount or the discount, nor the discount is an expenditure to…

ASST.C.I.T., BANGALORE vs. M/S SHRIRAM CHITS (KARNATAKA) PVT. LTD.,, BANGALORE

In the result, the appeals filed by the revenue are dismissed

ITA 1074/BANG/2015[2010-11]Status: DisposedITAT Bangalore04 Dec 2015AY 2010-11

Bench: Smt Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Smt. Lalitha Rameswaran, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 145(1)

…d to a section with a view to give the enacting part of the section in case of conflict, an overriding effect over the provision in the same or other Act mentioned in the non obstante clause [vide : State of Bihar vs. Bihar Rajya M.S.E.S.K.K. Mahasangh (2005) 9 SCC 129]. Therefore the discount is not an interest payable on the prized amount, but it is a loss. As already observed, in chit transaction there is no correlation between the discount amount and the future instalments. Further, the measure of future instalments does not depend upon the prized amount or the discount, ITA Nos.1074to 1076(B)/2015 nor the…