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1 - 10 of 18 (0.28 seconds)Union Of India And Anr vs Azadi Bachao Andolan And Anr on 7 October, 2003
10. Section 90 of the Income-tax Act is not a charging Section. The above Section gives relief to the taxpayers from paying tax in two countries if the conditions in the Section are fulfilled. It empowers the Central Government to enter into an agreement with the foreign countries for the granting of reliefs in respect of double taxation. By the agreement or treaty made under this Section, no tax liability is created ; but, the assessee can resort to the agreement for reducing or negativing the tax liability provided that his claim is coming within the four corners of the agreements as held by the apex court in Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706--see pages 723, 724. In the above case, the court also held that the principles to be adopted for the interpretation of treaties are not the same as those governing the interpretation of the statute. In any event, the interpretation rules need be looked into only if the wording is ambiguous or reasonably capable of two meanings.
Article 29 in Constitution of India [Constitution]
Section 119 in The Income Tax Act, 1961 [Entire Act]
The Central India Spinning Andweaving ... vs The Municipal Committee, Wardha on 18 December, 1957
9. It is true that if the words are ambiguous and reasonably open to two interpretations benefit of interpretation is given to the subject. Central India Spinning and Weaving and Manufacturing Co. Ltd. v. Municipal Committee, .
Kapil Mohan vs The Commissioner Of Income Tax, Delhi on 18 December, 1998
But it is well-settled that in the field of taxation, hardship or equity has no role to play in determining exigibility to tax and it is for the Legislature to determine the same (Kapil Mohan v. CIT ).
K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981
In K. P. Varghese v. ITO , this rule was adopted.
Desh Bandhu Gupta & Co. & Ors vs Delhi Stock Exchange Assn. Ltd on 23 February, 1979
15. The Supreme Court in Desh Bandhu Gupta and Co. v. Delhi Stock Exchange Association Ltd. also reiterated the same. Apart from the above provisions, the circulars issued by the Central Board of Direct Taxes are binding on the Department in view of Section 119 of the Income-tax Act even if it is wrong. Other clarifications, etc., issued by the statutory authorities have got only persuasive value.
V/O Tractor Export, Moscow vs M/S. Tarapore & Company & Anr on 28 October, 1969
But, courts are not bound to accept the same as held by the apex court in V/O Tractor export, Moscow v. Tarapore and Co. [1970] 40 Comp Cas 447 ; AIR 1971 SC 1, it was held by Grover J., as follows (page 9) :
Koteswar Vittal Kamath vs K. Rangapa Baliga & Co on 9 December, 1968
In Koteswar Vittal Kamath v. K. Rangappa Baliga and Co., , the Supreme Court quoted the rule from Black's Interpretation of Laws as follows :