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M/S.Emco Dyestuff Private Limited, ... vs Dcit 12(2)(1), Mumbai on 4 July, 2019

peculiar factual matrix prevailing in the instant appeal and doctrine of supervening impossibility of business usage of these properties . There is admittedly no business user ... properties on rent for longer period of time wherein doctrine of supervening impossibility had set in preventing business user of these properties for the purposes
Income Tax Appellate Tribunal - Mumbai Cites 20 - Cited by 1 - Full Document

Emco Dyestuff Pvt. Ltd., Mumbai vs Dcit - 12(2)(1), Mumbai on 18 February, 2020

peculiar factual matrix prevailing in the instant appeal and doctrine of supervening impossibility of business usage of these properties . There is admittedly no business user ... properties on rent for longer period of time wherein doctrine of supervening impossibility had set in preventing business user of these properties for the purposes
Income Tax Appellate Tribunal - Mumbai Cites 17 - Cited by 0 - Full Document

K.Seshu Jaggaiah, Chennai vs Assessee on 20 March, 2012

assessees were prevented from performing the conditions by virtue of supervening impossibilities, either by way of judicial restraint or by any other cogent reasons beyond ... been received back within the time. That cannot be a supervening impossibility by operation of any uncontrollable events. Payment of advance and return
Income Tax Appellate Tribunal - Chennai Cites 3 - Cited by 0 - Full Document

Chamundeshwari Electricity Supply ... vs Saisudhir Energy (Chitradurga) Pvt. ... on 21 March, 2018

time, the contract is to be treated as void for a supervening impossibility and the parties are discharged from performing the contract. What should ... under which the contract cannot be discharged, despite there being a supervening impossibility, as follows : ............................ ........................... Considering the above principles, we are of the view that
Appellate Tribunal For Electricity Cites 20 - Cited by 6 - Full Document
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