Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax

10 SCC 478Reported decision2007#21902 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2021.

Judgments citing Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax

PR COMMISSIONER OF vs. M/S SUBEX LTD

In the result, appeal stands dismissed

ITA/684/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2Section 260Section 260ASection 263Section 35D

…tion given to a particular term in a statute, the meaning which is to be given to the said term is the meaning which is understood in common parlance. The Supreme Court in the case of Noorie Manure Mill, Sambhal Vs. Commissioner, Trade Tax, U.P. (2007), 10 SCC 478 observed as under:- - 14 - "In absence of any definition of the term in the statute, the meaning there of as understood in common parlance for the purpose of imposition of tax should be assigned" Even as per new Gem dictionary, the term ‘debenture’ includes bond of a company or a corporation.” 15. Thus, in the light…

COMMISSIONER OF INCOME TAX vs. ANSAL BUILDWELL LTD.

The appeals are dismissed with no

ITA/406/2007HC Delhi04 Mar 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

…tute haveto be given ftill effect Mr.Phoolka referred to the judgments ofthe Supreme Court inShin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (2005) 7 see 234, Manohar Lai v/ Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax (2007) 10 SCC 478, Associated Cement Co. Ltd. v. State of MP (2004) 9 SCC 727 and Indcon Structurals (P) Ltd. v. Commissioner of Central Excise (2006) 6 see 786.. 11. Mr.Sanjay Goswamy, learned counsel appearing on behalf of the respondents submitted that a taxing statute admits of only strict interpretation. If the intention ofthe legislature was to tax the premiu…

CIT vs. NARAIN JEWELS INTERNATIONAL LTD

The appeals are dismissed with no

ITA/1058/2007HC Delhi20 Feb 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

…e have to be given fiill effect Mr.Phoolka referred to the judgments of the Supreme Court in Shin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (2005) 7 see 234, Manohar Lai v/ Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax (2007) 10 SCC 478, Associated Cement Co. Ltd. v. State of MP (2004) 9 SCC 727 and Indcon Structiirals (P) Ltd. v. Commissioner of Central Excise (2006) 6 SCC 786.. 11. Mr.Sanjay Goswamy, learned counsel appearing on behalf of the respondents submitted that a taxing statute admits of only strict interpretation. If the intention of the legislature was to tax the prem…

Vinesh Anand (2001) 5 SCC 407, Noorie Manure Mill v. Commissioner Trade Tax (10 SCC 478) — Cited in 3 Judgments | BharatTax