State of Gujarat &Ors., 1995 Supp (1) SCC 587 State of M.P. & Ors. v. Krishandas Tikaram

1 SCC 650Reported decision1997#21870 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Judgments citing State of Gujarat &Ors., 1995 Supp (1) SCC 587 State of M.P. & Ors. v. Krishandas Tikaram

CLAN LABORATORIES PVT. LTD.,CHENNAI vs. DCIT, CORPORATE WARD-1(2), CHENNAI

ITA 2303/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

For Appellant: Mr. N.Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 148Section 148ASection 149

…roceedings under section 148A are “stayed by an order or injunction of any court”. 97. A legal fiction is a supposition of law that a thing or event exists even though, in reality, it does not exist. (Gajraj Singh v. State Transport Appellate Tribunal [(1997) 1 SCC 650.] ) The word “deemed” is used to treat a thing or event as something, which otherwise it may not have been, with all the attendant consequences. (CIT v. Calcutta Stock Exchange Association Ltd. [(1959) 36 ITR 222 (SC); 1959 SCC OnLine SC 126.]; Smt. Sudha Rani Garg v. Jagdish Kumar [(2004) 8 SCC 329.] ) The effect of a legal fiction is that “a posi…

THE COMMISSIONER OF INCOME TX-IV vs. INDRAPRASTHA GAS LTD.

ITA/67/2016HC Delhi27 Jan 2016

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

…renewal of a grant amounts to a fresh grant. Add thereon, the law declared in the decisions reported as AIR 1987 SC 1073 Ambica Quarry Works etc. vs. State of Gujarat &Ors., 1995 Supp (1) SCC 587 State of M.P. & Ors. vs. Krishandas Tikaram, and (1997) 1 SCC 650 Gajraj Singh & Ors. vs. State Transport Appellate Tribunal & Ors. that a term of a grant would be subject to the legislation in force at the time when the grant calls for renewal. Thus, NDMC would be entitled to the stand that it is entitled to determine the value of its property for purposes of grant of a licence by way of a fair competi…

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

WP/17370/2012HC Karnataka02 Jan 2013

Bench: The Hon’Ble Mr. Justice Dilip B Bhosale

…efore the repealed enactment, though no criminal proceedings have been actually initiated under repealed enactment before its repeal. 27.2 The Supreme Court in GAJRAJ SINGH AND OTHERS versus STATE TRANSPORT APPELLATE TRIBUNAL AND OTHERS – (1997) 1 SCC 650, in paragraph 25 while dealing with section 6 of the G.C. Act 50 made reference to the commentary of “Saving of rights acquired”, in the Principles of Statutory Interpretation by G.P. Singh [(6th Edn.)] – 1996. The observation that was noted by the Supreme Court on page 413 of the commentary stated that the effect of clauses (c) to (e)…