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1 - 10 of 15 (0.28 seconds)Section 292C in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 269SS in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Gift-Tax Act, 1958
M/S. Escorts Jcb Limited, Commissioner ... vs Commissioner Of Central Excise ... on 24 October, 2002
6. The Hon'ble Supreme Court in the case of Escorts Ltd.
V. Commissioner of Central Excise (Delhi) civil appeal
No.7320-7312 of 2003 order dated 25.10.14 has very
categorically stated that judges interpreted statutes, they
do not interpret judgments, they interpret words of
statute, the words are not to be interpreted as statutes. As
such the disposal of writ petition in the assessee's own
case is having different context whereas assessment
made subsequently reveals various evidences which were
not brought to the notice of Hon'ble Bombay High Court.
Therefore, the instruction of Hon'ble High Court cannot be
mechanically applied for ignoring the evidences on record
made the basis for assessment, subsequently.