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Documents citing Secretary, Municipal Committee vs Income Tax Officer on 8 June, 2005

P.Sangeetharaj vs The Managing Director on 2 August, 2022

Circulars or instructions given by the department are no doubt binding on the authorities under the Act, but when the Supreme Court or the High Court has declared the law on the question arising for consideration, it will not be open to a party to contend that the circular should be given effect to and not the view expressed in the decision of the Supreme Court or the High Court. Any direction issued by the Government in a circular would be mere expression of its opinion. But, once a provision has been interpreted by the superior court, then it will not be open to the assessee to project an interpretation on the https://www.mhc.tn.gov.in/judis 46 W.P.Nos.21391 of 2022 & etc. batch concerned provision in tune with the circular, but against the law laid down by the Court.
Madras High Court Cites 27 - Cited by 0 - A Sumanth - Full Document

P.Sangeetharaj vs The Managing Director on 2 August, 2022

Circulars or instructions given by the department are no doubt binding on the authorities under the Act, but when the Supreme Court or the High Court has declared the law on the question arising for consideration, it will not be open to a party to contend that the circular should be given effect to and not the view expressed in the decision of the Supreme Court or the High Court. Any direction issued by the Government in a circular would be mere expression of its opinion. But, once a provision has been interpreted by the superior court, then it will not be open to the assessee to project an interpretation on the https://www.mhc.tn.gov.in/judis 46 W.P.Nos.21391 of 2022 & etc. batch concerned provision in tune with the circular, but against the law laid down by the Court.
Madras High Court Cites 27 - Cited by 0 - A Sumanth - Full Document

P.Sangeetharaj vs The Managing Director on 2 August, 2022

If a circular provides an interpretation of law that runs contrary to the interpretation given by the jurisdictional High Court, it no longer survives. Circulars or instructions given by the department are no doubt binding on the authorities under the Act, but when the Supreme Court or the High Court has declared the law on the question arising for consideration, it will not be open to a party to contend that the circular should be given effect to and not the view expressed in the decision of the Supreme Court or the High Court. Any direction issued by the Government in a circular would be mere expression of its opinion. But, once a provision has been interpreted by the superior court, then it will not be open to the assessee to project an interpretation on the concerned provision in tune with the circular, but against the law laid down by the Court.
Madras High Court Cites 27 - Cited by 0 - A Sumanth - Full Document

P.Sangeetharaj vs The Managing Director on 2 August, 2022

If a circular provides an interpretation of law that runs contrary to the interpretation given by the jurisdictional High Court, it no longer survives. Circulars or instructions given by the department are no doubt binding on the authorities under the Act, but when the Supreme Court or the High Court has declared the law on the question arising for consideration, it will not be open to a party to contend that the circular should be given effect to and not the view expressed in the decision of the Supreme Court or the High Court. Any direction issued by the Government in a circular would be mere expression of its opinion. But, once a provision has been interpreted by the superior court, then it will not be open to the assessee to project an interpretation on the concerned provision in tune with the circular, but against the law laid down by the Court.
Madras High Court Cites 27 - Cited by 0 - A Sumanth - Full Document

M/S Haryana State Counselling Society, ... vs Assessee on 9 May, 2016

6. The learned D.R. while arguing before us started with the fact that it is undisputed that the impugned payments made to third person are liable to TDS under various sections in Chapter-XVII of the Act. It was stated that the arrangement of various Chapters and sections under such Chapters in the Act carries a lot of 5 significance and has often been made the basis of interpreting the intent and purpose of any section by various Courts including the Hon'ble Supreme Court of India. In this background, after quoting the provisions of section 40(a)(ia) and section 28 of the Act, it was stated that as per the Scheme of taxation, as provided in the Act, first a person is to be liable to be taxed under the Act before he claims for exemption of such income under sections 10 or 11 of the Act. If the claim is correct, he goes to enjoy the benefits of such sections or else the income is taxable under different heads of the income as per the provisions under Chapter-IV of the Act. In this way, he tried to demonstrate that the Act makes it very clear that all persons who are entitled to exemption of income under sections 10 or 11 of the Act are first liable to tax under the Act In other words, persons entitled to exemption of income under sections 10 or 11 of the Act are chargeable to tax under different heads of income including the head "profits and gains of business or profession". For this proposition, reliance was placed on a decision of Mumbai Bench of the Tribunal in the case of Green Emirate Shipping & Travels (2006) 100 ITD 203 (Mum). In this view, it was prayed that the provisions of section 40(a)(ia) of the Act may be held to be applicable to the persons enjoying the exemption of income as per the provisions of sections 10 or 11 of the Act. Reliance was placed on the order of the Amritsar Bench of the Tribunal 6 in the case of Municipal Committee Vs. ITO, 46 Taxmann.263, a copy of the order was placed on record.
Income Tax Appellate Tribunal - Chandigarh Cites 15 - Cited by 0 - Full Document

Mahindra World City Developers Limited vs Additional/Joint/Deputy/Assistant on 26 September, 2023

7. The learned counsel for the petitioner has placed reliance on two decisions of this Court rendered in P.T.Lee Chengalvaraya Naicker Trust, Trusted Represented by its Secretary Vs. Income Tax Officer and another vide its order dated 30.09.2022 in W.P.Nos.16373 of 2021 etc batch and the decision of this Court rendered in Akshya Infrastructure Pvt. Ltd, Represented by its Authorised Signatory Vs. The Central Board of Direct Taxes and another vide its Order dated 13.06.2022 in W.P.No.7083 of 2021.
Madras High Court Cites 8 - Cited by 0 - C Saravanan - Full Document

Mahindra World City Developers Limited vs Additional/Joint/Deputy/Assistant on 26 September, 2023

7. The learned counsel for the petitioner has placed reliance on two decisions of this Court rendered in P.T.Lee Chengalvaraya Naicker Trust, Trusted Represented by its Secretary Vs. Income Tax Officer and another vide its order dated 30.09.2022 in W.P.Nos.16373 of 2021 etc batch and the decision of this Court rendered in Akshya Infrastructure Pvt. Ltd, Represented by its Authorised Signatory Vs. The Central Board of Direct Taxes and another vide its Order dated 13.06.2022 in W.P.No.7083 of 2021.
Madras High Court Cites 8 - Cited by 0 - C Saravanan - Full Document
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