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1 - 10 of 25 (0.28 seconds)Section 35E in The Income Tax Act, 1961 [Entire Act]
Section 89A in The Income Tax Act, 1961 [Entire Act]
Section 32A in The Income Tax Act, 1961 [Entire Act]
Section 81 in The Income Tax Act, 1961 [Entire Act]
C.I.T., Bombay vs Gwalior Rayon Silk Manufacturing Co. ... on 29 April, 1992
In CIT v. Strawboard Manufacturing Co. Ltd. the term "paper and pulp" was held as inclusive of strawboard. The Supreme Court held that the Schedule in the Act which refers to "paper and pulp" intended to refer to the paper and pulp industry and, therefore, the term has to be broadly construed and, in the regard, the Supreme Court referred to the Industries (Development and Regulation) Act, wherein the expression "paper and pulp" included paperboard and strawboard.
The Mines And Minerals (Development And Regulation) Act, 1957
Amar Singh Modi Lal vs State Of Haryana And Ors. on 25 March, 1971
In Amar Singh Modi Lal v. State of Haryana, , the Full Bench was considering whether brick earth is mineral in the context of the Mines and Minerals (Regulation and Development) Act, 1957. The Full Bench negatived the contention of the petitioners as to the applicability of the scientific and chemical definition of the word "minerals". After referring to the contention it was observed as follows (at page 363) :
Bhagwan Dass vs State Of U.P. And Ors on 24 March, 1976
45. The aforesaid Full Bench decision of the Punjab and Haryana High Court was approved. The contextual interpretation was earlier pointed out by the Supreme Court in Bhagwan Dass v. State of U.P., . However, at page 1397, the Supreme Court pointed out that :
State Of Mysore vs Swamy Satyanand Saraswati, ... on 31 March, 1971
In State of Mysore v. Swamy Satyanand Saraswati (decd) by his L. Rs., , it was held that granite is a mineral and, therefore, when land is granted for a particular purpose such as cultivation of the land, the grant would not include the grant of a right to the mineral. We have already noted that even under section 35E of the Act, Parliament treated some of the minerals and ores under a single category of "minerals". This is a strong indication of Parliament's intention as to the manner in which it would normally describe the particular subject-matter in case is to be confined to some of the goods only. In the absence of any such specification of the several kinds of minerals, we do not think it proper for us to limit the scope of the term, only because the said term is found along with the term "ores".