|
[1973] 1 SCR 442
|
[1973] 1 SCR 442
|
|
|
circa 1973
|
|
|
 1
|
|
Commissioner of Wealth Tax, Bihar and Orissa v Kirpa Shankar Daya Shankar Vorah
|
81 ITR 763; [1971] 2 SCC 570
|
|
|
circa 1971
|
|
|
8
|
|
Commissioner of Income-Tax, Gujarat v M/S BM Kharwar
|
[1968] INSC 190; 1969 1 SCR 651; AIR 1969 SC 812
|
Supreme Court of India
|
India
|
13 Aug 1968
|
LIIofIndia
|
|
1
|
|
Punjab v M/S Jullunder Vegetables Syndicate
|
[1965] INSC 233; 1966 2 SCR 457; AIR 1966 SC 1295
|
Supreme Court of India
|
India
|
1 Nov 1965
|
LIIofIndia
|
|
3
|
|
Commissioner of Income-Tax, Madras v Ajax Products Ltd Through Its Liquidator
|
[1964] INSC 224; 55 ITR 741; [1965] 1 SCR 700; AIR 1965 SC 1358
|
Supreme Court of India
|
India
|
8 Oct 1964
|
LIIofIndia
|
|
13 
|
|
Commissioner of Income-tar Bombay City v Amarchand N Shroff
|
(1963) 48 TTR 59
|
|
Canada
|
circa 1963
|
|
|
1
|
|
Gursahai Saigal v Commissioner of Income-Tax, Punjab
|
[1962] INSC 249; [1963] 3 SCR 893; 1963 3 SCR Supl 893; AIR 1963 SC 1062; (1963) 48 ITR 1
|
Supreme Court of India
|
India
|
31 Aug 1962
|
LIIofIndia
|
|
22
|
|
A v Fernandez v Kerala
|
[1957] INSC 29; [1957] SCR 837; AIR 1957 SC 657
|
Supreme Court of India
|
India
|
2 Apr 1957
|
LIIofIndia
|
|
35
|
|
A v Fernandez v Kerala
|
[1957] SCR 637
|
|
|
circa 1957
|
|
|
1
|
|
India United Mills Ltd v Commissioner of Excess Profits Tax, Bombay
|
[1954] INSC 102; [1955] 1 SCR 810; (1955) 27 ITR 20; AIR 1955 SC 79
|
Supreme Court of India
|
India
|
28 Oct 1954
|
LIIofIndia
|
|
9
|
|
Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1)
|
(1940) 8 ITR 442; AIR 1940 PC 124
|
Privy Council
|
India
|
circa 1940
|
|
|
|
|
[1930] Itc 100
|
[1930] ITC 100
|
|
Republic of Ireland
|
circa 1930
|
|
|
1
|
|
Whitney v IRC
|
[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10
|
|
United Kingdom
|
circa 1926
|
LexisNexis / Westlaw
|
|
104
|
|
Pryce v Monmouthshire Canal and Rly Cos
|
(1879) 4 AC 197
|
|
United Kingdom
|
circa 1879
|
LexisNexis / Westlaw
|
|
14
|
|
704 Ad 705
|
704 AD 705
|
|
|
circa 1940
|
|
|
1
|
|
48 Itr 59
|
48 ITR 59; [1963] SC 1448
|
|
|
|
|
|
7
|
|
32 Itr 190
|
32 ITR 190
|
|
|
circa 1940
|
|
|
3
|
