Raj Kumar Chawla And Ors. vs Income Tax Officer on 31 January, 2005
Raj Kumar Chawla And Ors. vs Income Tax Officer on 31 January, 2005
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1 - 10 of 32 (1.10 seconds)Nawal Kishore And Sons Jewellers vs Deputy Commissioner Of Income Tax on 12 August, 2003
Section 144(l)(b) .
(iv) Regarding the principle of referential legislation canvassed by learned Departmental Representative in view of the Supreme Court judgment ... case of Ujagar Prints (supra), wherein the principles of referential legislation has been explained. The relevant discussion is in para 49 of the judgment, which
Sharma And Co. vs Assistant Commissioner Of Income Tax on 14 June, 2004
ruled to describe referential legislation and meaning of 'so far as may be' and has held as under :
'The next question that ... upon the general principles applicable to what is described as 'referential legislation' of which this is an instance. Legislatures sometimes take a short
Vijay Kapoor vs Deputy Commissioner Of Income Tax on 13 March, 2003
Union of India & Ors. (supra) has ruled to describe referential legislation and meaning of 'so far as may be' and has held ... upon the general principles applicable to what is described as 'referential legislation' of which this is an instance. Legislatures sometimes take a short
Deposit Insurance & Credit Guarantee ... vs Mumbai on 5 February, 2015
Deposit Insurance & Credit Guarantee ... vs Mumbai on 5 February, 2015
IN THE CUSTOMS, EXCISE
Sri. Cheriyan Abraham, Bangalore vs Dy Commissioner Of Income-Tax, ... on 21 November, 2017
supra), the learned Departmental Representative
has argued that it being a referential legislation, only machinery provision
of s. 143 will be applicable and nothing more ... this background the apex Court discussed the nature of
referential legislation and described it as under (pp. 360-361):
"Referential legislation
Rajasthan Processors (India) Ltd. vs Collector Of C. Excise on 23 May, 1994
long drawn arguments are needed to explain if the Act by referential legislation or legislation by incorporation levies penalty or not, it is better
Oriental Hotels Ltd. vs Inspecting Assistant Commissioner Of ... on 27 April, 1993
According to Shri Ramamani, we have before us a case of referential legislation. Therefore, the phrase " for purposes of Section
M/S Singareni Collieries Company Ltd vs Cce, Hyderabad-Ii on 26 July, 2016
former Act, then it is clearly considered as legislation by reference. In the case of legislation by reference, the amending laws of the former ... fine line of distinction between these two doctrines. Both are referential legislations, one merely by way of reference and the other by incorporation. It normally
Syntex Processors vs Collector Of Central Excise on 3 February, 1994
long drawn arguments are needed to explain if the Act by referential legislation or legislation by incorporation levies penalty or not, it is better