UOI v. Onkar S. Kanwar

258 ITR 761Supreme Court of India2002#3464 most cited

What is UOI v. Onkar S. Kanwar authority for?

Where there is a conflict between provisions, interpretations that favour the assessee should be preferred. This principle aids in avoiding absurdity and reflecting legislative intent.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2009 to 2025.

Also referred to as

UOI v. Onkar S. Kanwar · 258 ITR 761 · SC · interpretation of statutes · favour of assessee · avoid absurdity · legislative intent

Issues it is cited on

section 140a(1)section 215section 207section 2(43)section 262section 209section 2(1)section 208section 210section 115jaasection 140aminimum alternate tax

Judgments citing UOI v. Onkar S. Kanwar

Commissioner of Income Tax Delhi II vs. Leroy Somer & Controls India P.Ltd

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:423-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

CIT vs. Ocl India Ltd

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:439-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

C.I.T vs. Indian Sugar Exim Corporation Ltd

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:440-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax vs. Cadence Design Systems I.P.Ltd

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:438-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

CIT vs. Negolice India Pvt Ltd

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:442-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

The Commissioner of Income Tax vs. Nokia India Ltd

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:434-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

The Commissionr of Income Tax vs. Nis Sparta Ltd

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:433-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax Delhi I vs. Continental Packaging P.Ltd

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:437-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax vs. Nehru Place Hotels Ltd

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:426-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax Delhi I vs. Anant Raj Industries P. Ltd

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:429-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax vs. Bioseed Research (India) Pvt. Limited

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:390-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax vs. Brijbasi Art Press Limited

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:392-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax Delhi-1 vs. Allied Strips Ltd

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:388-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…

Commissioner of Income Tax Del vs. M/S Jindal Exports Ltd

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

…dity. Reliance was placed on CWS (India) Ltd v. CIT: 208 ITR 649 (SC) and CIT v. J.H. Gotla: 156 ITR 323 (SC). It was also 2009:DHC:387-DB favour of the assessee should be preferred. For this proposition, reliance was placed on UOI v. Onkar S. Kanwar: 258 ITR 761 (SC) and CIT v. Kulu Valley Transport Co. P. Ltd: 77 ITR 518. 28. Mr Syali, lastly, submitted that the amendments to Explanation 1 after section 234B(1) and the Explanation after section 234C(1) were introduced to mitigate the hardship caused and were in that sense curative and clarificatory. Reliance was placed on Allied Motors (supra)…