avoidance and tax evasion and earlier judgments in the cases of
McDowell and Co. Ltd. versus Commercial Tax Officer ... needs to be overruled insofar as it
departs from McDowell and Co. Ltd. v. CTO [(1985)
3 SCC 230] principle for the following:
(i) Para
William Grant & Sons Ltd. vs Mcdowell & Compay Ltd. on 27 May, 1994
Equivalent citations: 1994IIIAD(DELHI)65, 55(1994)DLT80, 1994(30)DRJ105 ... suit No.2532 of 1993 in this Court, seeking injunction against defendant McDowell & Co. Ltd. The plaintiff seeks to restrain infringement of copyright
Government Of National Capital ... vs Mcdowell And Co. Ltd And Anr. on 14 September, 2010
Author: S. Muralidhar
Bench: S. Muralidhar
IN THE HIGH COURT ... with
Ms. Latika Chaudhary, Ms. Simran and
Mr. Nitesh Singh, Advocates
Versus
MCDOWELL AND CO. LTD AND ANR. ..... Respondents
Through Mr. Jayant Nath, Senior Advocate
decision of the Hon'ble Supreme Court in the case of McDowell ... Industrial Syndicate (Supra) to be inapplicable and that in the case of McDowell & Co. Ltd. (supra) as applicable, both on incorrect appreciation
principle laid down by the Supreme
Court in the case of the McDowell & Co. v. CIT : 154 ITR 148 (SC) was
fully applicable ... contention that the principles enunciated by the
Supreme Court in McDowell (supra) were not applicable in the facts of the
present case.
11. Mr Vohra
refer to the decision of the Supreme Court in the case of McDowell & Co. Ltd. vs. CTO (1985) 154 ITR 148 (SC). In this ... Sales Bureau P. Ltd. (supra), Sinclair Murray & Co. P. Ltd. (supra), McDowell & Co. Ltd. (supra) and Punjab Distilling Traders P. Ltd. (supra) support
placed reliance on the Supreme Court decision
in the case of McDowell and Company Limited v. Commercial Tax
Officer : 1985 (154) ITR 148. The Assessing ... observations of O. Chinappa Reddy, J in the case of McDowell and
Company Limited (supra) needs to be considered in the light of the
subsequent
Nariman, after noting that the
decision in State of Andhra Pradesh v. McDowell & Co. (1996) 3 SCC 709
was on this point per incuriam ... Union of India (2017) 7 SCC 59 at
paragraphs 80 to 82, McDowell (supra) was read as being an
absolute
State of A.P. & Ors. vs Mcdowell & Co. & Ors. in support of this
submission. It is contended that the doctrine of occupied
Tribunal, that the judgment of the Supreme
Court in the case of McDowells & Co. Ltd. Vs. CTO (SC) 154 ITR 148 had not been ... since the law laid down by the Supreme Court in the McDowells case
was widely known. What was important from the assessee‟s point
