Merit Enterprises vs Dy. Commissioner Of Income Tax on 26 April, 2006
context of surcharge in the Finance Acts was unintended, or a drafting error and that the proviso to Section 113 inserted by the Finance
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1 - 10 of 7767 (0.02 seconds)Raj Kishore Gupta And Ors. vs Collector Of Customs on 18 May, 1990
charges and dismissing the appellant's objection as being merely drafting error in the show cause notice which would not vitiate the proceeding after ... more appropriately worded was right in dismissing the object as mere drafting error in show cause notice which would not vitiate the proceeding that
Vikram Ispat And Ors. vs Cce on 22 July, 1999
Vikram Ispat And Ors. vs Cce on 22 July, 1999
Equivalent citations: 2000(88)ECR327
Paharpur Cooling Towers Ltd. vs Deputy Commissioner Of Income-Tax on 16 July, 2002
replied in positive. He submitted that it may be simply a drafting error that these words have inadvertently crept in the statute but once these ... capitalizing on, what he perceived as, a 'lacunae in drafting of Explanation to Section 73 '. It was on the basis of these submissions
R.P.C. Industries Ltd. vs Asstt. Cit on 10 December, 2002
submitted that it may be simply a drafting error that these words have inadvertently crept in the statute but once these words exist ... admitted to be capitalizing on, what he perceived as, a lacunae in drafting of Explanation to section 73 . It is then submitted that when
Assistant Commissioner Of Income-Tax vs Trade Links Ltd. on 16 December, 1994
depreciation' in Sub-section (4) of Section 37 a drafting error has crept in in the provision. It was thus stated that the relief
Vimal Bhai & Ors vs Uoi & Ors on 7 November, 2012
expected, except for compelling
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reasons such as obvious drafting errors (see State of U.P. and
others Vs. Vijay Anand Maharaj
Bank Of India, Mumbai vs Asst. Cit-2(1)(1), Mumbai on 11 December, 2020
nationalized banks. Learned counsel submits that it is a
drafting error in section 115JB , even if the intention was to include banks in the ambit
Deputy Commissioner Of Income Tax, ... vs Southern Agrifurane Industries Pvt ... on 21 November, 2025
Finance Act, 2021 . According to the Legislature, there were
inadvertent drafting errors in Section 149 and that to align the provisions
with the intent
M/S. Bain & Company India Pvt. Ltd., ... vs Ito (Tds) (International Taxation), ... on 10 November, 2021
literary, artistic or scientific work. As a
matter of fact, this drafting error was rectified in the Draft Taxes Code
2010, (This Code has, however