Cit vs hindustan bulk carriers

Web1 CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57, p. 74. 2) The provision of one section cannot be used to defeat the provision contained in another unless the court, despite all its effort, is unable to find a way to reconcile their differences.2 3) When it is impossible to completely reconcile the differences in contradictory provisions, the ... WebNov 6, 2024 · As observed by Hon‟ble Supreme Court, in the case of CIT Vs Hindustan Bulk Carriers [(2003) 259 ITR 449 (SC)], “A construction which reduces the statute to a futility has to be avoided. A statute or any enacting provision therein must be so construed as to make it effective and operative on the principle expressed in maxim us res magi’s ...

Protection against ex-post facto law in India : its pros & cons

WebMar 17, 2024 · M/S Hindustan Bulk Carriers (2000) is a landmark case where the Supreme Court laid down five main principles that govern the rule of harmonious … WebCIT v. Hindustan Bulk Carriers (2003)3 SCC 57 the Supreme Court laid down five principles of rule of harmonious construction:- The courts must avoid a head-on clash of … bing rewards redemption history https://transformationsbyjan.com

Gifts to and from HUF - CAclubindia

WebThe Supreme Court laid down five principles of rule of Harmonious Construction in the landmark case of CIT v Hindustan Bulk Carriers: 1. The courts must avoid a head on … WebCommissioner of Income Tax Vs. M/S Hindustan Bulk Carriers, M/S Damani Brothers [2002] Insc 559 (17 December 2002) M.B. Shah Shah, J. Appeal (civil) 7248 of 1999 . I … WebIn CIT v. Hindustan Bulk Carriers, the supreme court stated five important principles and they are: The courts must avoid a conflict between conflicting provisions by construing the opposing clauses in a way that harmonises them. bing rewards referral

Judicial Doctrines - Indian Polity Notes - Prepp

Category:M/S. Vedika Nut Craft Pvt. Ltd., ... vs Dcit, New Delhi on 24 July, 2024

Tags:Cit vs hindustan bulk carriers

Cit vs hindustan bulk carriers

What are the most important doctrine responsible for determining ...

WebAug 15, 2015 · Sathe has appeared in a number of landmark matters in the Supreme Court and the High Courts such as CIT vs. Hindustan Bulk Carriers (2002) 258 ITR 399 (SC), CIT vs. Gabriel India Ltd (1989) 179 ITR 54 (Bom), CIT vs. LIC Housing Finance Ltd (2014) 367 ITR 458 (Bom) etc. He was designated Senior Advocate on 23.07.2005 and was … WebDec 17, 2002 · CIT v/s M/s. Hindustan Bulk Carriers C.A.No.7966 - 67 of 1996 Decided On, 17 December 2002 At, Supreme Court of India By, THE HONOURABLE MR. …

Cit vs hindustan bulk carriers

Did you know?

WebHindustan Bulk Carriers [2003] 259 ITR 449(SC) and in the case of CIT v. Sant Ram Mangat Ram Jewellers [2003] 264 ITR 564(SC)], this ground is dismissed. However, the AO may allow consequential relief ,if any, while giving effect to this order WebIn fact, in the facts of the appellant's case, the decision of Apex Court is squarely applicable wherein no uncertain term the Hon'ble Supreme Court in the case of CIT vs. Hindustan Bulk Carriers {(259 ITR 449) (SC)} have held that "on the portion of income determined by the Commission not disclosed to the A.O., interest is to be charged u/s ...

WebMay 1, 2014 · The Supreme Court in CIT vs. Hindustan Bulk Carriers [2003] 259 ITR 449 observed: “Whenever it is possible to do so, it must be done to construe the provisions which appear to conflict so that they ‘harmonise’. It should not be lightly assumed that Parliament had given with one hand what it took away with the other. WebJun 2, 2011 · The Hon’ble Supreme Court had in the case of CIT vs. Damani Brothers 259 ITR 475 and CIT vs. Hindustan Bulk Carriers 259 ITR 449 held that interest u/ss. 234A, 234B and 234C is mandatory and the Settlement Commission had no power to reduce or waive such interest. In view of these decisions of the Hon’ble Supreme Court which were …

Webof Income Tax vs. Hindustan Bulk Carrier, the application can be seen in several landmark judgements before that, both pre – independence and post – independence. Several judgements have applied these principles implicitly and the same is reflected in their interpretation of legislations while adjudicating disputes. 1. Venkataramana Devaru v. WebOct 8, 2002 · Commissioner of Income Tax v/s Hindustan Bulk Carriers Civil Appeal Nos. 7966-67 of 1996 Decided On, 08 October 2002 At, Supreme Court of India By, THE …

WebDec 17, 2002 · Hindustan Bulk Carriers Arijit Pasayat, J.— A question of seminal importance relating to the period for which interest in terms of Section 234-B of the Income Tax Act, 1961 (in short “the Act”) can be levied when the Settlement Commission (in short “the Commission”) passes an order under Section 245-D of the Act, is the subject-matter ...

WebJun 28, 2012 · That is clearly an absurdity. As to what should be done in such a situation, we find guidance from the observations made by Honble Supreme Court, in the case CIT vs Hindustan Bulk Carriers Ltd (259 ITR 449), as follows: … bing rewards refer a friend linkWebDec 17, 2000 · Commissioner Of Income Tax vs M/S Hindustan Bulk Carriers on 17 December, 2000 Author: Dharmadhikari Bench: D.M. Dharmadhikari. CASE NO.: Appeal (civil) 7966-67 of 1996 PETITIONER: Commissioner of Income Tax RESPONDENT: M/s … bing rewards referral bonusWebOct 11, 2024 · CIT vs Hindustan Bulk Carriers … but can waive or reduce interest u/s 220(2A) if prescribed conditions are satisfied. Rectification of order: section 245D(6B): Within a period of 6 months from the end of month in which order was passed; d9-thc-aWebDec 21, 2024 · Hindustan Bulk Carrier: “While interpreting, the court has a duty to avoid a “head-on clash” at all costs between two sections of the same act The interpretation should be done such that the provision of one section doesn’t defeat the purpose of another unless it is impossible to effect a reconciliation between them. bing rewards referral codeWebJun 25, 2024 · Hindustan Bulk Carriers:- The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions … bing rewards redeem points fasterhttp://www.ijlljs.in/wp-content/uploads/2014/06/Harmonious-Construction.pdf bing rewards refer a friendWebJan 24, 2024 · In the case of CIT v. Hindustan Bulk Carriers 2003, 5 guidelines focusing rule of harmonious construction have been directed by Supreme Court of India. Doctrine of Eclipse. ... In the case of Rattan Lal vs. State of Punjab AIR 1965 SC 444, on 31-May-1962, ‘A’ boy of 16yr found guilty of an offence and was awarded imprisonment of 6 months ... bing rewards results pending