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Commissioner of Income Tax-III v M/S Calcutta Knitwears, Ludhiana    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Union of India (UOI)	(2007) 3 SCC 668			circa 2007			2
Delhi Financial Corporation v Rajiv Anand	(2004) 11 SCC 625			circa 2004			10
Prakash Nath Khanna and Anr v Commissioner of Income Tax and Anr	(2004) 9 SCC 686			circa 2004			12
Securities and Exchange Board, India	AIR 2004 SC 4219	Supreme Court of India	India	circa 2004			6
Jinia Keotin v KS Manjhi	2003 1 SCC 730			circa 2003			13
Air 2003 SC 1543	AIR 2003 SC 1543	Supreme Court of India	India	circa 2003			8
Air 2003 SC 1405	AIR 2003 SC 1405	Supreme Court of India	India	circa 2003			8
Union of India v Hansoli Devi	(2002) 7 SCC 273			circa 2002			31
CWT v Sharvan Kumar Swarup & Sons	[1994] INSC 492; (1994) 6 SCC 623; 1994 4 SCALE 413; (1994) 6 JT 446	Supreme Court of India	India	22 Sep 1994	LIIofIndia		1
JK Synthetics Ltd v Commercial Taxes Officer	[1994] INSC 298; (1994) 4 SCC 276; AIR 1994 SC 2393; 1994 2 SCALE 1044	Supreme Court of India	India	9 May 1994	LIIofIndia		19
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2057
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
CIT v National Taj Traders	(1980) 1 SCC 370			circa 1980			8
Pty Ltd v Hastings Shire	(1977) 180 CLR 266		Australia - Commonwealth	circa 1977	Legal Online / Westlaw		1689
C & J Clark Ltd v Inland Revenue Commissioners	[1975] 1 WLR 413		United Kingdom	circa 1975	LexisNexis / Westlaw		10
Central Board of Direct Taxes	(1975) 100 ITR 698			circa 1975			2
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
Gursahai Saigal v CIT, Punjab	[1963] 1 ITR 48			circa 1963			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
Commissioner of Agricultural Income-Tax, Bengal v Sri Keshab Chandra Mandal	[1950] INSC 12; [1950] SCR 435; AIR 1950 SC 265	Supreme Court of India	India	9 May 1950	LIIofIndia		14
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
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
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
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
Commissioner of Stamp Duties (NSW) v Simpson	[1917] HCA 69; (1917) 24 CLR 209	High Court of Australia	Australia - Commonwealth	10 Dec 1917	AustLII		11
2 Act 1915	2 Act 1915		United Kingdom	circa 1915			69
Lumsden v Inland Revenue Commissioners	[1914] UKLawRpAC 38; [1914] AC 877; 84 LJKB 45	King's Bench	United Kingdom	20 Jul 1914	CommonLII		21
Grundy v Pinniger	(1852) 1 LJCh 405	Court of Chancery	United Kingdom	circa 1852			3