Thirumalai Chemicals Ltd. v. Union of India

6 SCC 739Reported decision2011#25334 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2020.

Judgments citing Thirumalai Chemicals Ltd. v. Union of India

M/S Hcl Technologies Ltd., Noida vs. ACIT (TDS), Noida

In the result appeal of assessee is allowed

ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR

Section 194CSection 201Section 201(1)Section 40

…ss a contrary intention is discernible from the statute. In support of his above submissions, Mr.Joshi, learned Senior Advocate has heavily relied upon the decision of the Hon'ble Supreme Court in the case of Thirumalai Chemicals Ltd. v. Union of India [2011] 6 SCC 739 (Para 23, 26, 29 to 32) as well as in the case of Yew Bon Tew v. Kenderaan Bas Mara [1983] 1 AC 553 (PC). 8.3 Mr.Mihir Joshi, learned Senior Advocate appearing on behalf of the petitioner has further submitted that a fiscal statute, more particularly, on a provision such as the present one regulating period of limitation must receive strict constru…

M/S Continental Automotive Components (India) Pvt. Ltd vs. C.C.C.E & S.T. Bangalore

CEA/35/2018HC Karnataka05 May 2020

Bench: ARAVIND KUMAR,E.S.INDIRESH

Section 11BSection 35G

…into operation and a vested right has accrued to another, the new provision cannot revive the barred right or take away the accrued vested right.” 10.5. For the latest exposition of the same rule see Thirumalai Chemicals Ltd. v. Union of India [(2011) 6 SCC 739 : (2011) 3 SCC (Civ) 458] , SCC at para 29. 11. The effect of the amendment of Section 11-B on 12-5-2000 is that all claims for rebate pending on this date would be governed by a period of one year from the date of shipment and not six months. This, however, is subject to the rider that the claim for rebate should not be made beyond t…

D.C.I.T., Cental Circle - 3(3) Kolkata, Kolkata vs. Shri Biswanath Garodia, Kolkata

In the result, all the appeals of the revenue are dismissed and cross objections of assessee are also dismissed being academic in nature

ITA 1672/KOL/2018[2001-02]Status: DisposedITAT Kolkata08 Nov 2019AY 2001-02

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjunlalsaini, Am]

Section 132Section 132(4)Section 139Section 143(1)Section 147Section 148Section 149(1)(c)Section 153A

…tion and a vested right has accrued to another, the new provision cannot revive the barred right or take away the accrued vested right.”[Emphasis given by us] 10.5 For the latest exposition of the same rule see Thirumalai Chemicals Ltd. v. Union of India2011 6 SCC 739, SCC at para 29. 11. The effect of the amendment of Section 11B on 1252000 is that all claims for rebate pending on this date would be governed by a period of one year from the date of shipment and not six months. This, however, is subject to the rider that the claim for rebate should not be made beyond the original period of six months. On the…