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Principal Commissioner Of Income Tax vs Bothra Shipping Services Private ... on 25 September, 2024 cites

The State Of Orissa vs Sudhansu Sekhar Misra And Ors on 7 November, 1967

26. It may be noticed that the five-Judge Bench judgment did not refer to the line of authority which made a distinction between exemption provisions generally and exemption provisions which have a beneficial purpose. We cannot agree with Shri Gupta's contention that sub silentio the line of judgments qua beneficial exemptions has been done away with by this five- Judge Beach. It is well settled that a decision is only an authority for what it decides and not what may logically follow from it (see Quinn v. Leathem as followed in State of Orissa v. Sudhansu Sekhar Misra, SCR at pp. 162-63:
Supreme Court of India Cites 7 - Cited by 962 - K S Hegde - Full Document

Commissioner Of Income Tax vs M/S Ranjit Projects Pvt Ltd on 8 April, 2019

B. Whether the order of the Ld. ITAT, Kolkata Bench is perverse to the extent in observing that the instant case is covered under Hon'ble High Court of Gujarat's order in the case of CIT Vs. Ranjit Projects Private Limited [2018] 408 ITR 274 despite the fact that the circumstances of both the cases are entirely different as in the instant case the assesse never had an agreement either with the Government or even with the entity having such an agreement with the Government wherein in the case of Ranjit Projects Private Limited, the assesse had an agreement directly with a wholly Government owned company incorporated pursuant to State Government's resolution.
Supreme Court - Daily Orders Cites 0 - Cited by 2 - Full Document
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