WebNov 5, 2024 · Supreme Court has laid down five principles of rule of Harmonious Construction in the landmark case of CIT v. Hindustan Bulk Carriers: Ejusdem Generis … WebDec 17, 2002 · Commissioner Of Income Tax v. Hindustan Bulk Carriers Supreme Court Of India Dec 17, 2002 Subsequent References CaseIQ TM (AI Recommendations) Commissioner Of Income Tax v. Hindustan Bulk Carriers Important Paras Please …
Commissioner of Income Tax v/s Hindustan Bulk Carriers
WebNov 5, 2024 · Supreme Court has laid down five principles of rule of Harmonious Construction in the landmark case of CIT v. Hindustan Bulk Carriers: The courts should avoid such provisions which are contradicting in nature and which brings the head-on clash between each other. WebMay 22, 2024 · Hindustan Bulk Carriers, (2003) 3 SCC 57, p. 74.) The provision of one section cannot be used to defeat the provision contained in another unless the court, despite all its effort, is unable to find a way to reconcile their differences. hme on ventilator
Commissioner Of Income Tax vs Hindustan Bulk Carriers …
WebThis rule evolved from the case Shankari Prasad v. Union of India3 where there was a conflict between part III and part IV of the constitution. The Supreme Court used the principle of ... CIT v. Hindustan bulk carriers4: The Supreme Court of India has given five principles of Harmonious Construction. 4 AIR (2003) SC 3942 . WebIt is the contention of learned counsel for the appellant-Revenue that the said order is illegal and erroneous, in view of the judgment rendered by this court in CIT v. Anjum M.H. Ghaswalaand also the decision rendered by this court in C. A. Nos. 7966-7967 of 1996 entitled CIT v. Hindustan Bulk Carrierson December 17, 2002, [2003] 259 ITR 449. 6. WebOct 8, 2002 · Hindustan Bulk Carriers . N. Santosh Hegde, J.— The question involved in these appeals pertains to determination of the starting point in regard to payment of … hmerisia korinthou