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1 - 10 of 25 (0.57 seconds)Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 80 in The Income Tax Act, 1961 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Income Tax Act, 1961 [Entire Act]
M/S. D.L.F. Qutab Enclave Complex ... vs State Of Haryana And Ors on 17 February, 2003
34. Mr. Kuthiala further invites our attention to the
principle of law laid down by the Apex Court in DLF Qutab
Enclave Complex Educational Charitable Trust v. State of
Haryana and others, (2003) 5 SCC 622. We notice the
Court to have observed as under:
The Commissioner Of Income Tax, ... vs Sri J.H. Gotla, Yadagiri on 29 August, 1985
35. The Court was dealing with the provisions of
laws relating to urban development, unlike the taxing
statute, in relation to which the Apex Court, in another
Report, has held that equity and taxation are often
strangers and if construction results in equity rather than
injustice, then such construction should be preferred to the
literal construction. (Commissioner of Income Tax v. J.H.
Gotla, (1985) 4 SCC 343).
The State Of West Bengal vs Kesoram Industries Ltd. And Ors on 15 January, 2004
36. Further, Mr. Kuthiala invites our attention to
another Report, which we find profitable to reproduce the
following observations made by the Apex Court in State of
W.B. v. Kesoram Indjustries Ltd. and others, (2004) 10 SCC
201:
Bajaj Tempo Ltd. Bombay vs Commissioner Of Income Tax,Bombay ... on 24 April, 1992
In Bajaj Tempo Ltd., Bombay v. Commissioner of
Income Tax, Bombay City-III, Bombay, (1992) 3 SCC 78, the
.