Taxing Statutes - Judgment Search Results
Home > Cases Phrase: taxing statutes Year: 2014 Page 1 of about 1,060 results (1.009 seconds)Commercial Tax Officer, Rajasthan Vs. Binani Cement Ltd. and anr.
Court : Supreme Court of India
Decided on : Feb-19-2014
..... court has in fact followed the aforesaid precedents thus 58 the act is a special statute it shall therefore prevail over the provisions of a general statute like the code of criminal procedure 37 this court has noticed the application of the said rule in construction of taxing statutes along with the proposition that the provisions must be given the most beneficial interpretation in .....
Tag this Judgment! Ask ChatGPTSaint Soldier Modern Senior Secondary School Vs. Regional Provident Fu ...
Court : Delhi
Decided on : May-20-2014
..... with such expressed intent of the law giver more so if the statute is a taxing statute we will close the discussion by recalling what lord hailsham 1 has said recently in ..... tribunal has no jurisdiction to treat within limitation an application filed before it beyond such maximum time limit specified by the statute the ratio of the supreme court judgment is applicable in the facts 11 insofar as .....
Tag this Judgment! Ask ChatGPTMadras Bar Association Vs. Union of India and anr.
Court : Supreme Court of India
Decided on : Sep-25-2014
..... on a clear constitutional right the submission based on the provisions of the taxing statutes emerges from a well accepted constitutional convention coupled with the clear intent expressed in the ..... civil law would in their lordships view be misleading particularly those applicable to taxing statutes as to which it is a well established principle that express words are needed to impose a charge on .....
Tag this Judgment! Ask ChatGPTCommr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.
Court : Supreme Court of India
Decided on : Sep-15-2014
..... to suggest that it was intended by parliament furthermore an amendment made to a taxing statute can be said to be intended to remove hardships only of the assessee not of ..... view the principles of law that the taxing statute should be construed strictly and a statute ordinarily should not be held to have any retrospective effect it is necessary that the matter be considered by a larger bench .....
Tag this Judgment! Ask ChatGPTSujit Ku. Dhir Vs. R.T.O. Keonjhar
Court : Orissa
Decided on : Nov-11-2014
..... 16 in view of the provisions of law it is well settled that since the taxing statute requires strict construction if mechanism has been prescribed under the taxing statute the same should be strictly adhered to ..... 13 when such forums are available under the taxing statute the extraordinary jurisdiction of this court should no be invoked 14 a taxing statute has to be strictly construed in tenant v .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax-iii Vs. M/S. Calcutta Knitwears, Ludhiana
Court : Supreme Court of India
Decided on : Mar-12-2014
..... what we say and we say what we mean 34 thus the language of a taxing statute should ordinarily be read understood in the sense in which it is harmonious with the object of the statute to effectuate the legislative animation a taxing statute should be strictly construed common sense approach equity logic ethics and morality have no role .....
Tag this Judgment! Ask ChatGPTM/S Hyder Consulting(Uk) Ltd. Vs. Governer State of Orissa Tr.Chief En ...
Court : Supreme Court of India
Decided on : Nov-25-2014
..... for payment of interest in case of refund of amounts paid as tax or deemed tax or advance tax is a method now statutorily adopted by fiscal legislation to ensure that the aforesaid amount of tax which has been duly paid in prescribed time and provisions in that behalf form part of the recovery machinery provided in a taxing statute refund due and payable to the assessee is debt owed and payable .....
Tag this Judgment! Ask ChatGPTM/S Raman Boards Ltd Vs. The State of Karnataka
Court : Karnataka
Decided on : Aug-20-2014
..... to the assessee in view of the well established principle governing the interpretation of a taxing statute 26 in the case of business forms ltd vs commissioner of commercial taxes reported in stc v 59 page 86 this court has held as under 8 we .....
Tag this Judgment! Ask ChatGPTM/S.Showtech Stone International Pvt. Vs. the Deputy Commercialtax Off ...
Court : Andhra Pradesh
Decided on : Aug-28-2014
..... d srinivas learned special standing counsel for commercial taxes is held to be a possible view it is settled law that if a provision of a taxing statute can be reasonably interpreted in two ways that interpretation which is favourable to the assessee ..... charge iii if a provision in a taxing statute is capable of two interpretations the construction favourable to the assessee should be adopted the .....
Tag this Judgment! Ask ChatGPTBangalore Turf Club Ltd. Vs. Union of India
Court : Karnataka
Decided on : Sep-26-2014
..... result in collection of certain amounts by the state which is not a tax qualitatively such an interpretation of the taxing statute is impermissible 29 in the instant case the petitioner cannot be held to be deductor ..... action taken under section 201 was wholly illegal and not authorised by the statute it amounted to an unreasonable coercion which has to be resisted only by invoking the extraordinary .....
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