Taxing Statutes - Judgment Search Results

Common Cause Vs. Union of India

Court : Delhi

Reported in : 62(1996)DLT55; 1996(37)DRJ418

..... by courts for construing the same this has happened in regard to the interpretation of taxing statutes two of the decisions of the supreme court relied upon by the learned counsel for the respondents namely k p varghese v income tax officer ernakulam and another supra and indian metals and ferroy allows ltd v the collector .....

Prannoy Roy and anr. Vs. Commissioner of Income Tax and anr.

Court : Delhi

Reported in : 2002IIIAD(Delhi)569; 96(2002)DLT269; [2002]254ITR755(Delhi)

..... the following words the act in question is a taxing statute and thereforee must be interpreted as it reads with no additions and no subtractions on the ground of legislative intendment or otherwise ..... can be levied and charge don delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf a constitution bench of this court speaking through .....

Dr. Prannoy Roy and anr. Vs. Cit and anr.

Court : Delhi

Reported in : (2002)172CTR(Del)465

..... the following words the act in question is a taxing statute and thereforee must be interpreted as it reads with no additions and no substractions on the ground of legislative intendment or otherwise ..... can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf a constitution bench of this court speaking through .....

Cottage Industries Exposition Ltd. and anr. Vs. Union of India (Uoi) a ...

Court : Delhi

Reported in : 2007(122)ECC7; 2007(148)LC7(Delhi); 2009(235)ELT60(Del)

..... unwin v hanson 1331 2 qb 115 but we are not dealing with an ordinary taxing statute we are dealing with a law which has been enacted in larger public interest and ..... unwin v hanson 1331 2 qb 115 but we are not dealing with an ordinary taxing statute we are dealing with a law which has been enacted in larger public interest and .....

Shri Krishan vs.jasoda Devi and Ors

Court : Delhi

..... in mind then the words trade or business may not have the same meaning which it would have for instance when used in interpreting a taxing statute 43 15 the words trade or business are used in several statutes like fiscal statutes taxing statues and rent laws the meaning ascribed to such words shall always be with reference .....

Fashion Design Council of India vs.govt. Of Nct of Delhi and Anr.

Court : Delhi

..... of legislative incompetence 52 taxing statutes are distinct while testing for legislative competence as noticed under article 248 2 as well ..... vs state of bihar air1963sc1667 where it was held that where it appears that the taxing statute is plainly discriminatory or provides no procedural machinery for assessment and levy of tax or that it is w p c 2563 2013 and connected matters page 16 of 143 .....

Gmr Sports Pvt. Ltd. Vs.commissioner of Excise, Entt and Luxury Tax an ...

Court : Delhi

..... of legislative incompetence 52 taxing statutes are distinct while testing for legislative competence as noticed under article 248 2 as well ..... vs state of bihar air1963sc1667 where it was held that where it appears that the taxing statute is plainly discriminatory or provides no procedural machinery for assessment and levy of tax or that it is w p c 2563 2013 and connected matters page 16 of 143 .....

Subhash Chaudhary vs.nirmala Devi & Ors

Court : Delhi

..... connotation may thus vary with the varying contexts in which it is used in taxing statutes for instance the word business will always denote an activity carried out with the object ..... not have the same meaning which it would have for instance when used in interpreting a taxing statute 43 15 the words trade or business are used in several statutes like fiscal statutes taxing statues and rent laws the .....

Farhan Shaikh vs.state (National Investigation Agency)

Court : Delhi

..... second proviso is directory or mandatory crl a 871 2018 page 31 of 49 and it would not be wise to lift and apply decisions rendered in the context of civil or taxing statutes 63 the provisions of section 21 5 of the nia act cannot be said to .....

Kundan Lal Vs. Union of India and ors.

Court : Delhi

Reported in : 18(1980)DLT470; 1980RLR759

..... do not justify the assumption that if a decision has been made by a taxing authority under the provisions of the relevant taxing statute its validity can be challenged by a suit on the ground that ..... it is incorrect on the merits and as such it can be claimed that the provisions of the .....