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Director Of Income Tax vs New Skies Satellite Bv on 8 February, 2016 cites

R.Rajagopal Reddy vs Padmini Chandrasekharan on 31 January, 1995

[1994] 1 AC 486 ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 27 In R. Rajagopal Reddy and Ors. v. Padmini Chandrasekharan30, it was held that the use of the words "it is declared" is not conclusive that the Act is declaratory because it may be used to introduce new rules of law. If the amendment changes the law it is not presumed to be retrospective irrespective of the fact that the phrase used is "it is declared" or for the removal of doubts". In determining, therefore, the nature of the Act, regard must be had to the substance rather than to form.
Supreme Court of India Cites 23 - Cited by 215 - S B Majmudar - Full Document

Sama Alana Abdulla vs The State Of Gujarat on 16 November, 1995

56. The courts have however created an exception to the general rule that punctuation is not to be looked at to ascertain meaning. That exception operates wherever a statute is carefully punctuated. Only then should weight undoubtedly be given to punctuation; CIT v. Loyal Textile51; Sama Alana Abdulla vs. State of Gujarat52; Mohd Shabbir vs. State of Maharashtra53; Lewis Pugh Evans Pugh vs. Ashutosh Sen54; Ashwini Kumar Ghose v. Arbinda Bose55; Pope Alliance Corporation v. Spanish River Pulp and Paper Mills Ltd.56.
Supreme Court of India Cites 5 - Cited by 83 - G T Nanavati - Full Document
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