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Dresdner Bank Ag vs Additional Commissioner Of Income Tax on 20 October, 2006 Equivalent citations

that judgment and extracted at length from the judgment of Lord Denning, who propounded that the motive behind the transaction should also be considered while ... relied upon certain observations from the minority dissenting orders of Lord Reid and Lord Denning. It was obvious that the majority view

that judgment and extracted at length from the judgment of Lord Denning, who propounded that the motive behind the transaction should also be considered while ... relied upon certain observations from the minority dissenting orders of Lord Reid and Lord Denning. It was obvious that the majority view

Elaborating upon the principles governing interpretation of tax treaties, Lord Denning, in Bulmer Ltd. v. S.A. Bollinger (1972) 2 All ER 1226, said ... expression of human thought and, as pointed out by Lord Denning, it would be idle to expect every statutory provision to be 'drafted with

this connection, we may usefully refer to the observations made by Lord Denning in Tamlin Vs. Hannaford (1950) 1 KB 18: 28 ITA. No.6552 ... 2014 18. "In the eye of the law" said Lord Denning, "the corporation is its own master and is answerable as fully

this connection, we may usefully refer to the observations made by Lord Denning in Tamlin Vs. Hannaford ... said Lord Denning, "the corporation is its own master and is answerable as fully as any other person or corporation

Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April

imperfect instrument for expression of human thought and as pointed by Lord Denning it would be idle to expect every statutory provision

decision was discussed by the House of Lords in Att.-Gen. Vernazza [1960] AC 965. Lord Denning said (at p. 978) that

argued, is nonetheless important as has been emphasised by Lord Denning in Mason (Inspector of Taxes) v. limes [1968] 70 ITR 491 at page ... outstanding fees. ft was also his submission that the observations of Lord Denning referred to by the learned counsel for the assessee in Mason