ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED
The appeals are allowed
C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 144CSection 153Section 153(1)Section 44B
section in case of a conflict with what is contained in the
non obstante clause as stated above.
83. Further, a non obstante clause has to be distinguished
from the expression “subject to” where the latter would
convey the idea of a provision yielding place to another
provision or other provisions to which it is made subject
to. Also
