Vishin N. Khanchandani v. Vidya Lachmandas Khanchandani

246 ITR 306Supreme Court of India2000#24065 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Judgments citing Vishin N. Khanchandani v. Vidya Lachmandas Khanchandani

CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessee are allowed

ITA 737/BANG/2020[2013-14]Status: DisposedITAT Bangalore05 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT), Bengaluru
Section 154Section 201Section 201(1)Section 206ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.735 to 737/Bang/2020 Assessment Years : 2011-12 to 2013-14 M/s. CGI Information Systems and Deputy Commissioner of Income Tax Management Consultants Private Ltd., (International Taxation), No.95/1 and 95/2, E-City Tower-2, Vs. Circle-1(2), Electronic City Phase-1, West, Bengaluru. Bengaluru-560100. PAN : AAACI 1994 C APPELLANT RESPONDENT Assessee by : Shri. Chavali Narayan, CA Revenue by : Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 01.0…

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3386/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

…device to modify the ambit of the provisions of law mentioned in the non-obstante clause or to over-ride it in specified circumstances. Reliance in support of the said proposition was placed upon Vishin N.KhanChandani & others vs Vidya Lachmandas Khanchandani 246 ITR 306 (SC). The said decision it was submitted has also relied upon for the principle that a non-obstante clause is used to avoid the operation and affect of all contrary provisions. It was submitted that the said proposition was further supported by the decisions rendered by the Hon’ble Supreme Court and the Hon’ble Andhra Pradesh High Court in the ca…

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3304/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

…device to modify the ambit of the provisions of law mentioned in the non-obstante clause or to over-ride it in specified circumstances. Reliance in support of the said proposition was placed upon Vishin N.KhanChandani & others vs Vidya Lachmandas Khanchandani 246 ITR 306 (SC). The said decision it was submitted has also relied upon for the principle that a non-obstante clause is used to avoid the operation and affect of all contrary provisions. It was submitted that the said proposition was further supported by the decisions rendered by the Hon’ble Supreme Court and the Hon’ble Andhra Pradesh High Court in the ca…

Vishin N. Khanchandani v. Vidya Lachmandas Khanchandani (246 ITR 306) — Cited in 3 Judgments | BharatTax