State of Rajasthan v. Leela Jain

1 SCR 276Reported decision1965#21764 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 2013Section 1961Section 10(23C)(iiiab)Section 10(23C)(iiiac)Section 10(23C)(iiiad)Section 10(23C)(iiiae)Section 10(23C)(vi)Section 10(23C)(vi) of the Income Tax Act

Judgments citing State of Rajasthan v. Leela Jain

G.H.R. Education Foundation, Nagpur vs. CIT Exemption, Pune

ITA 615/NAG/2024[--]Status: DisposedITAT Nagpur10 Feb 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 10Section 366Section 8Section 80G

…, the proviso cannot prevail. Though in absolute terms of a later Act. Its placement has been considered, and purpose has been considered in the following decisions. It was observed in State of Rajasthan v. Leela Jain [State of Rajasthan v. Leela Jain, (1965) 1 SCR 276: AIR 1965 SC 1296]: (AIR p. 1300, para 14) "14.... So far as a general principle of construction of a proviso is concerned, it has been broadly stated that the function of a proviso is to limit the main part of the section and carve out something which but for the proviso would have been within the operative part. Mangalore Chemicals and Fertiliser…

G. H. R. Education Foundation, Nagpur vs. CIT Exemption, Pune

ITA 538/NAG/2024[0]Status: DisposedITAT Nagpur10 Feb 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 10Section 366Section 8Section 80G

…, the proviso cannot prevail. Though in absolute terms of a later Act. Its placement has been considered, and purpose has been considered in the following decisions. It was observed in State of Rajasthan v. Leela Jain [State of Rajasthan v. Leela Jain, (1965) 1 SCR 276: AIR 1965 SC 1296]: (AIR p. 1300, para 14) "14.... So far as a general principle of construction of a proviso is concerned, it has been broadly stated that the function of a proviso is to limit the main part of the section and carve out something which but for the proviso would have been within the operative part. Mangalore Chemicals and Fertiliser…

M/S New Noble Educational Society vs. The Chief Commissioner of Income Tax 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…he proviso cannot prevail. Though in absolute terms of a later Act. Its placement has been considered, and purpose has been considered in the following decisions. It was observed in State of Rajasthan v. Leela Jain [State of Rajasthan v. Leela Jain, (1965) 1 SCR 276 : AIR 1965 SC 1296] : (AIR p. 1300, para 14) “14. … So far as a general principle of construction of a proviso is concerned, it has been broadly stated that the function of a proviso is to limit the main part of the section and carve out something which but for the proviso would have been within the operative part.” 24 Mangalore Chemicals…

State of Rajasthan v. Leela Jain (1 SCR 276) — Cited in 3 Judgments | BharatTax