State of T.N v. Arooran Sugars Ltd.

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

…rt's decision must always bind unless the conditions on which it is based are so fundamentally altered that the decision could not have been given in the altered circumstances. 43. In State of Tamil Nadu v. Arooran Sugars Ltd. MANU/SC/0426/1997 : (1997) 1 SCC 326, this Court after setting out what was held in Shri Prithvi Cotton Mills (supra) stated: 16...The same view was reiterated in the cases of West Ramnad Electric Distribution Co. Ltd. v. State of Madras MANU/SC/0060/1962 : [(1963) 2 SCR 747 : AIR 1962 SC 1753]; Udai Ram Sharma v. Union of India [MANU/SC/0154/1968 : (1968) 3 SCR 41 : AIR…

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

…thing in the said Articles to suggest that the Indian Legislatures do not possess the power to make retrospective legislations, which every sovereign legislature possesses. In the case of STATE OF TAMIL NADU v. AROORAN SUGARS LTD. reported in (1997) 1 SCC 326, 41 the Hon’ble Supreme Court has held that legislature has the power to amend, delete or obliterate the statute or to enact a statute prospectively or retrospectively. 44. In the case of UNION v. MADAN GOPAL KABRA reported in 1954 SCR 541, the Hon’ble Supreme Court has held that the Parliament has the power to impose retrospectively…