Commissioner Of Income Tax Delhi-Iv, ... vs M/S. Hls India Ltd. (Now Hls Asia Ltd.) on 11 May, 2011
49. The Delhi High Court in the case of CIT v. HLS India Ltd [335 ITR
292] held as under: -
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1 - 10 of 17 (0.74 seconds)Section 2 in The Mines Act, 1952 [Entire Act]
The Mines Act, 1952
Section 32 in The Mines Act, 1952 [Entire Act]
Oil & Natural Gas Corp. Ltd vs Commnr. Of Income Tax & Anr on 1 July, 2015
47. The Hon'ble Supreme Court in the case of Oil and Natural Gas
Corporation Ltd. v. CIT [376 ITR 306] held as under: -
The Income Tax Act, 1961
Commissioner Of Income-Tax vs Upasana Hospital on 8 July, 1996
Ltd. [2004] 267 ITR 439
and Kerala High Court in CIT v. Upasana Hospital
[19971 225 ITR 845. Considering these Judgements,
the Hon'ble Court held that 'The issue, which we are
concerned with, is a fiscal issue which is concerned
with a central statute. It is desirable that in such a
matter there should be uniformity of the judicial
opinion. Even on merits, the analogy has some
substance. We, therefore, in the light of aforestated,
decide this issue in the favour of the assessee and
against the revenue."