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M/S Virtual Soft Systems Ltd vs Commissioner Of Income Tax, Delhi-I on 6 February, 2007

It is necessary to understand the scope and ambit of an act and its retrospective operation as detailed in the case of Sree Sankaracharya University of Sanskrit Vs. Doctor Manu (2023 INSC 539), wherein 4 principles have been laid down by placing reliance on CIT v. Podar Cement Pvt. Ltd. (1997)226 ITR 625 (SC); Allied Motors Pvt. Ltd. v. CIT (1997)224 ITR 677(SC); Bihta Cooperative Development Cane Marketing Union Ltd. v. Bank of Bihar AIR 1967 SC 389; Virtual Soft Systems Ltd. v. CIT, (2007) 9 SCC 665; Union of India v. Martin Lottery Agencies Ltd. (2009) 12 SCC 209, as under:-
Supreme Court of India Cites 60 - Cited by 148 - Full Document

Commissioner Of Income-Tax Bombay Etc vs Podar Cement Pvt. Ltd. Etc on 27 May, 1997

It is necessary to understand the scope and ambit of an act and its retrospective operation as detailed in the case of Sree Sankaracharya University of Sanskrit Vs. Doctor Manu (2023 INSC 539), wherein 4 principles have been laid down by placing reliance on CIT v. Podar Cement Pvt. Ltd. (1997)226 ITR 625 (SC); Allied Motors Pvt. Ltd. v. CIT (1997)224 ITR 677(SC); Bihta Cooperative Development Cane Marketing Union Ltd. v. Bank of Bihar AIR 1967 SC 389; Virtual Soft Systems Ltd. v. CIT, (2007) 9 SCC 665; Union of India v. Martin Lottery Agencies Ltd. (2009) 12 SCC 209, as under:-
Supreme Court of India Cites 55 - Cited by 654 - K Venkataswami - Full Document

Allied Motors Pvt. Ltd. vs . Cit (1997) 139 Ctr (Sc) 364, on 28 January, 2014

It is necessary to understand the scope and ambit of an act and its retrospective operation as detailed in the case of Sree Sankaracharya University of Sanskrit Vs. Doctor Manu (2023 INSC 539), wherein 4 principles have been laid down by placing reliance on CIT v. Podar Cement Pvt. Ltd. (1997)226 ITR 625 (SC); Allied Motors Pvt. Ltd. v. CIT (1997)224 ITR 677(SC); Bihta Cooperative Development Cane Marketing Union Ltd. v. Bank of Bihar AIR 1967 SC 389; Virtual Soft Systems Ltd. v. CIT, (2007) 9 SCC 665; Union of India v. Martin Lottery Agencies Ltd. (2009) 12 SCC 209, as under:-
Orissa High Court Cites 4 - Cited by 42 - A K Goel - Full Document

Bihta Co-Operative Development Cane ... vs The Bank Of Bihar & Ors on 12 October, 1966

It is necessary to understand the scope and ambit of an act and its retrospective operation as detailed in the case of Sree Sankaracharya University of Sanskrit Vs. Doctor Manu (2023 INSC 539), wherein 4 principles have been laid down by placing reliance on CIT v. Podar Cement Pvt. Ltd. (1997)226 ITR 625 (SC); Allied Motors Pvt. Ltd. v. CIT (1997)224 ITR 677(SC); Bihta Cooperative Development Cane Marketing Union Ltd. v. Bank of Bihar AIR 1967 SC 389; Virtual Soft Systems Ltd. v. CIT, (2007) 9 SCC 665; Union of India v. Martin Lottery Agencies Ltd. (2009) 12 SCC 209, as under:-
Supreme Court of India Cites 19 - Cited by 132 - G K Mitter - Full Document

Union Of India & Ors vs M/S Martin Lottery Agencies Ltd on 5 May, 2009

It is necessary to understand the scope and ambit of an act and its retrospective operation as detailed in the case of Sree Sankaracharya University of Sanskrit Vs. Doctor Manu (2023 INSC 539), wherein 4 principles have been laid down by placing reliance on CIT v. Podar Cement Pvt. Ltd. (1997)226 ITR 625 (SC); Allied Motors Pvt. Ltd. v. CIT (1997)224 ITR 677(SC); Bihta Cooperative Development Cane Marketing Union Ltd. v. Bank of Bihar AIR 1967 SC 389; Virtual Soft Systems Ltd. v. CIT, (2007) 9 SCC 665; Union of India v. Martin Lottery Agencies Ltd. (2009) 12 SCC 209, as under:-
Supreme Court of India Cites 45 - Cited by 55 - S B Sinha - Full Document
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