Machmeijer Aromatics (India) (P) Ltd. (1995) 214 ITR 22 (Mad). I quote from the said judgment of the Madras High Court :
"It is well ... observed as under in relation to the effect of an Explanation. I quote :
"It is a settled law that explanation to a section
respect, I must observe that the Tribunal failed to appreciate the main thrust of the order of the Commissioner, I shall, therefore, quote the observation ... husband or his firm. In the report of the Inspector which I have quoted earlier in paragraph 3 above, nothing was said about the initial
plaint. On
a reference to paragraph 10 of the plaint, al
ready quoted, it is clear that, though the word
"fraud ... whole, I am of opinion that this case falls within the rule there stated and which I quote from Mr. Wedderburn's statement because
were vitiated."
17. It is clear from the observation which I have quoted above that their Lordships were of opinion that the sale ... arises because its conscience would not permit it to act otherwise. I may quote his Lordship's observation in this connection :
"......... I
Khoday Eswarsa and Sons [1972] 83 ITR 369 (SC). I may quote one more passage from the decision of the Supreme Court in the last ... express any opinion in that regard in this case. But I would quote with approval a passage of the judgment at page
state a case on the two questions of law which I have quoted at the beginning of this judgment. A statement of the case ... I may quote hero the observations of his Lordship in ex-tenso. His Lordship Said:
"Now it may be difficult in given cases
after Clause (iii) of Section 2 .
This clause is important, and I should quote it in extenso:
"the expression 'unauthorisedly occupies ... easements and other collateral rights, whatever form they might take. I should like to quote the fol--lowing observation from the judgment of their Lordships
beheld to have the necessary locus standi to move this petition. I may quote the following passage from S. A. de Smiths Judicial Review ... take a morn liberal view on this subject. I may quote the following passage from American Jurisprudence, Vol 34, pages 850, 851:--
"A mere
document is a maintenance grant and the presumption upon the authorities quoted must, I think, be that the minerals did not pass without words ... rents was the main object of the grant. From the authorities quoted I think the principle emerges that where the reversion remains in the grantor
having regard to the object to be obtained and is not arbitrary. I fully agree with this view. Every departure from the normal procedure cannot ... sive. It would be better to quote the observations of Willis, I quoted in paragraph No. 71 in the case of the State of West
