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1 - 10 of 22 (0.27 seconds)Section 153C in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs M/S Anriya Project Management Services ... on 29 February, 2012
24. Karnataka High Court in the case of Commissioner of Income-
Tax, Central Circle vs. Anriya Project Management Services
(P.) Ltd. was also examining this provision where the question was
12
ITA Nos. 1767 & 1768/PN/2012, M/s. Kasliwal Developers, Aurangabad
whether the definition of 'built-up area' inserted by Finance (No.2)
Act, which became effective from 1.4.2005 is prospective or
retrospective in nature and it held that the same to be prospective in
nature. It held that amendment provision would have no application
to housing projects, which were approved by the local authority prior
to 1.4.2005 in calculating 1500 sq. feet of residential unit and it
further held that once such housing project of assessee is approved
by local authority prior to 1.4.2005, it would be entitled to 100
percent benefit of Section 80IB(10).
The Commissioner Of Income Tax, vs M/S G.R.Developers , 142-143, 1St ... on 29 February, 2012
While so holding, it relied on the
judgment of the Karnataka High Court in the case of CIT vs. G.R.
Developers [IT Appeal No.355 of 2009].
Commr.Of Income Tax-I,Ahmedabad vs Gold Coin Health Food Pvt.Ltd on 18 August, 2008
In the case of Commissioner of Income-Tax vs. Gold Coin
Health Food P. Ltd. reported in 304 ITR 308, theHon'ble Supreme
Court of India has held as under :
Zile Singh vs State Of Haryana & Ors on 7 October, 2004
In Zile Singh v. State of Haryana (2004) 8 SCC 1, it was observed as
follows:
The Commissioner Of Income Tax vs M/S. Tvs Lean Logistics Ltd on 27 June, 2007
In the case of Commissioner of Income-Tax vs. TVS Lean
Logistics Ltd. reported in (2007) 293 ITR 432(Mad), the Hon'ble
Madras High Court has held as under:
National Agricultural Co-Operative ... vs Union Of India & Ors on 25 March, 2003
In the case of National Agricultural Co-operative Marketing
Federation of India Ltd. and another, vs. Union of India and others
reported in AIR 2003 SC 1329, the Hon'ble Supreme Court has
held in paragraphs 15, 16 and 17 as under :
The Commissioner Of Income Tax, ... vs Sri J.H. Gotla, Yadagiri on 29 August, 1985
31. Again, as held in case of CIT vs. J.H. Gotla(supra) by the Apex
Court such strict construction of the statute if leads to absurd
interpretation the same may not subserve the intent and object of
legislation.
Mysore Minerals Ltd., M.G. Road, ... vs Commissioner Of Income Tax, Karnataka, ... on 1 September, 1999
32. Again, as held in the case of Mysore Minerals Ltd. vs.
Commission of Income-Tax reported in 239 ITR 775, Apex Court
with two possibilities of interpretation of a taxing statute, one which
is favourable to the assessee should be always preferred.