M/S. Innoventive Industries Ltd vs Icici Bank & Anr on 15 May, 2017
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Johnson Matthey Chemicals [I] P.Ltd., ... vs Addl Cit, on 12 December, 2017
आयकर अपीऱीय
lies on the assessee, under the facts
available on record. A harmonious construction of section
106 of the evidence Act and section
used
at more than one place in the Section and a harmonious construction of the entire
provision would lead to an irresistible conclusion that
1823/Mum./2012
in preference to long' term capital gains. Harmonious
construction of S.70(2)(i) and 71(3) leads to conclude
that
purposes of the business" . However, this expression has to be
read harmoniously with the expression " discarded" as found in sub-clause ... previous
years. Taking therefore a realistic approach and adopting a harmonious construction, we
feel that the expression " used for the purpose of the business
other law for the time being in force. A harmonious construction of the provisions contained in the Consumer Protection Act and the Railways
High Court had held that:
,"A harmonious construction of section 1 06 of the Evidence Act and
section 68 of the Income
common sense construction rule held that it is
a well-settled principle of law that common sense
construction rule should be taken recourse in certain ... Therefore, according to Learned counsel for the appellants for
harmonious construction of Sections 241 and 244 will need to be read
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together
Nahar Enterprises, Mumbai vs Dcit (Osd) Cen Rg 7, Mumbai on 7 April, 2017
आयकर