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Delhi Cotton And General Mills Co. vs The Income Tax Commissioner on 26 July, 1927

In support of this contention, learned counsel for the appellant rightly invited our attention to a decision of the Privy Council in Delhi Cloth and General Mills Co. Ltd. v. CIT, AIR 1927 PC 242 wherein it has been laid down that "while provisions of a statute dealing merely with matters of procedure may properly, unless that construction be textually inadmissible, have retrospective effect attributed to them, provisions which touch a right in existence at the passing of the statute are not to be applied retrospectively in the absence of express enactment or necessary intendment".
Bombay High Court Cites 12 - Cited by 54 - Full Document
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