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1 - 10 of 10 (0.40 seconds)Section 241 in The Central Excise Act, 1944 [Entire Act]
J.K. Cement Works vs Asstt. Commissioner Of Central Excise ... on 10 February, 2004
8 E/87542/2022
In our view the law laid down by the Rajasthan High Court
succinctly in the case of J.K. Cement Works v. Assistant
Commissioner of Central Excise & Customs reported in 2004
(170) E.L.T. 4 vide Para 33 :
Finance Act, 1999
Section 237 in The Income Tax Act, 1961 [Entire Act]
Section 240 in The Income Tax Act, 1961 [Entire Act]
Section 243 in The Income Tax Act, 1961 [Entire Act]
Ajmera Hng.Corp.& Anr.Etc.Etc vs Commissioner Of Income Tax on 20 August, 2010
10. It is a well settled proposition of law that a fiscal legislation
has to be construed strictly and one has to look merely at what
is said in the relevant provision; there is nothing to be read in;
nothing to be implied and there is no room for any intendment.
[See: Cape Brandy Syndicate v. Inland Revenue Commissioners,
6 E/87542/2022
[1921] 1 K.B. 64 and Ajmera Housing Corporation & Anr. v.
Commissioner of Income Tax, (2010) 8 SCC 739].
Section 244 in The Income Tax Act, 1961 [Entire Act]
Section 240 in The Central Excise Act, 1944 [Entire Act]
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