estimating the profit rate 12.5%, on
bogus purchases and thereby impliedly grant deduction of such unexplained
expenditure incurred u/s. 69C of the Act, eventhough ... estimating the profit rate 12.5% on
bogus purchases and thereby impliedly grant deduction of such unexplained
expenditure incurred u/s. 69C of the Act, eventhough
Surjit Kaur vs Apjeet Singh on 17 March, 2026
RSA-2759-1994 (O&M
that "where an Act confers a
jurisdiction, it impliedly also grants the power of doing all such
acts, or employing such means ... Supreme Court have laid
down the doctrine of the implied grant and held that certain powers
are recognised as incidental and ancillary, not because they
cars to the customers.
It was argued that there was implied grant of such right by the Plaintiff to the
Defendant for fifty years from
pass such orders "as it thinks
fit," it impliedly grants all powers necessary to make the exercise of such appellate
jurisdiction effective
mentioned in the
document concerned, it would not by itself imply a grant of pathway right.
However, it was also held that an easement ... find satisfactory evidence to establish either express
or implied grant, since there is no mention in the partition deed and no
clear evidence of such
such an application, according to the learned counsel, there is an
implied grant of permission by the trial court. This Court is afraid that
such an application, according to the learned counsel, there is an
implied grant of permission by the trial court. This Court is afraid that
such an application, according to the learned counsel, there is an
implied grant of permission by the trial court. This Court is afraid that
true that where an Act confers a jurisdiction, it impliedly also grants the power of
doing all such Acts, or employing such means ... without which
the jurisdiction cannot be exercised. The grant of jurisdiction implies the grant of all powers
necessary to its exercise. Here, in the instant