Taxing Statutes - Judgment Search Results
Home > Cases Phrase: taxing statutes Court: delhi Year: 1985 Page 1 of about 163 results (1.462 seconds)Gian Chand Ramji Das Vs. Sales Tax Officer, Ward No. 33, New Delhi, an ...
Court: Delhi
Decided on: Mar-29-1985
Reported in: [1985]60STC198(Delhi)
..... of a taxing statute in considering a taxing act the court is not justified in straining the language state of bombay v a ..... out some presumed object of the legislature it cannot proceed to make goods the deficiencies if there be any in the statute it is settled law that in case of doubt that interpretation of the taxing statute which is beneficial to the taxpayer must be adopted if two .....
Tag this Judgment! Ask ChatGPTSharbati Devi Jhalani Vs. Commissioner of Wealth-tax, Delhi-vii, and O ...
Court: Delhi
Decided on: Aug-28-1985
Reported in: (1986)54CTR(Del)85; ILR1985Delhi651; [1986]159ITR549(Delhi); 1986RLR115
..... 1 d there is no mention of the same being applicable only to the wealth tax officer but section 7 1 itself refers to the opinion of the wealth tax officer and not the opinion of anyone else the opinion of the wealth tax officer is to be subject to any rules made under the act a taxing statute has to be construed strictly when section 7 1 refers only to the opinion of .....
Tag this Judgment! Ask ChatGPTCommissioner of Sales Tax Vs. the Siemens India Limited
Court: Delhi
Decided on: May-24-1985
Reported in: [1986]61STC194(Delhi)
..... in entry no 25 from crayons 16 a reference was made to commissioner of wealth tax bihar and orissa patna v kripashankar dayashanker worah 1971 81itr763 sc wherein the rule of strict construction in a taxing statute was explained it was held that in the case of ambiguity the benefit must go to the assessed .....
Tag this Judgment! Ask ChatGPTKaptan's Enterprises and Anr. Vs. Union of India
Court: Delhi
Decided on: Nov-19-1985
Reported in: AIR1986Delhi221
..... terms such as the one under consideration employed for description of goods and commodities in taxing statutes are well settled and have been enunciated in a number of decisions of the supreme .....
Tag this Judgment! Ask ChatGPTThe Management of New Delhi Tuberculosis Centre Vs. Lt. Governor of De ...
Court: Delhi
Decided on: Apr-18-1985
Reported in: ILR1985Delhi101; 1985LabIC1321
..... as an aid to the construction of a statute it may be looked into only for the purpose of ascertaining the conditions prevelant and the ..... india extraordinary dated the 21st august 1984 11 it is well settled that the statement of objects and reasons is not admissible as an aid to the construction of a statute 16 section 11 a of the act was inserted by industrial disputes amendment act 1971 .....
Tag this Judgment! Ask ChatGPTVibhu Kapoor Vs. Council of Indian School Certificate Examination and ...
Court: Delhi
Decided on: Feb-15-1985
Reported in: AIR1985Delhi142; ILR1985Delhi649
..... of directors or committee of management in accordance with the provisions of the statute under which it is incorporated when does such a corporation become an instrumentality or agency of government is ..... the same limitations a corporation may be created in one of two ways it may be either established by statute or incorporated under a law such as the companies act 1956 or the societies registration .....
Tag this Judgment! Ask ChatGPTAjay Kumar Vs. State and anr.
Court: Delhi
Decided on: May-22-1985
Reported in: 1986CriLJ932; 1986RLR41
..... illusory because an unconstitutional executive action could not possibly be validated with reference to a statute it is the constitution and not the statute that would prevail in the event of a conflict in view however of the fact .....
Tag this Judgment! Ask ChatGPTCourt on Own Motion Vs. Yogesh Sharma
Court: Delhi
Decided on: Dec-13-1985
Reported in: 1986RLR348
..... penal code may be on the statute book i feel it is time when courts must refuse to prosecute these victims of social circumstances the backlog ..... an anachronism unworthy of a humane society like ours it also observed that there was no justification for a provision like section 309 indian penal code to be on the statute book the poor victim is naturally under a compulsion to attend courts on .....
Tag this Judgment! Ask ChatGPTSubramaniam Swamy Vs. Indian Institute of Technology
Court: Delhi
Decided on: Aug-13-1985
Reported in: 28(1985)DLT524; 1985RLR529
..... petitioner was a permanent employee of the i i t which is established by a statute it is an instrumentality of the state the petitioner holds a public employment he cannot thereforee ..... and the i i t was regulated by a contract and not by statute the court further held that no relief could be granted to him as it was forbidden by section 14 1 b of the specific relief act the .....
Tag this Judgment! Ask ChatGPTN.C. Rastogi Vs. Union of India and ors.
Court: Delhi
Decided on: May-21-1985
Reported in: AIR1986Delhi128
..... xxi of 1960 as extended to the union territory of delhi it is immaterial whether the authority is created by a statute or under a statute the law is now settled in u p warehousing corporation v ..... government is not limited to a corporation created by a statute but is equally applicable to a company or society and in a given case it would have to be decided on a consideration of the relevant factors .....
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