The doctrine of promissory estoppel cannot be used to compel the Government to carry out any representation or promise which is contrary to law or which was outside the authority or power of the officer of the Government. Vs Godfrey Philips India Ltd.
It applies to the conduct of parties. The assessee having opted for a scheme and having availed the benefit, cannot lateron bhanwarlal doshi business plan that the benefit was wrongly conferred on it. Ker 91 ITR M.
Del ITR Word of analogous meaning coupled together — General word to be construed in the restricted sense in which the analogous less general word is used. Claridge and company Ltd. SC 2 Supreme Court cases Dr. Mad ITR 12 Provision of another statute does not apply ipso facto but guidelines under such provision may be applied.
Karthikeyan SC ITR When the meaning of words is clear and unambiguous, the Court has to give effect to it whatever be the consequences, as the Court has no jurisdiction to mitigate harsh consequences of the statute, if any.
Kar ITR 48 Words take colour from context in which they are used. SC ITR Dictionary meaning of words not to be adopted where context conveys different shades of meaning. Raj ITR Beneficial provision does not necessarily imply that the amendment is to be given retrospective effect, unless specifically made it as retrospective in operation.
Mad ITR When a particular enactment or amendment is the result of the recommendation of the Law Commission, it is permissible to refer to the relevant report of the Commission. It cannot be said to be an invariable rule that a statute could not be retrospective unless so expressed in the very terms of the section which had to be construed.
When an Act is declaratory in nature, the presumption against its retrospectivity is not applicable. Somaiya Organics India Ltd.
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SC ITR 1 When a statutory provision is interpreted by the Supreme Court in a manner different from the interpretations made in the earlier decisions by a smaller Bench, the law laid down by the larger Bench would constitute the law of the land and is to be regarded as law as it always was unless declared by the Court itself to be prospective in operation Southern Industrial Corpn.
Shree Sajjan Mills Ltd. And is an admissible guide to construction. Preamble is to express the scope, object and purpose of the Act. SC ITR Sometimes one finds two or more enactments operating in the same field and each containing a non obstante clause stating that its provision will have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force.
The conflict in such case is resolved on consideration of purpose and policy underlying the enactments and the language used in them Sarvan singh Vs Kasturilal AIR SC pp.
Delhi Flour Mills Co. Vs CIT Del 95 ITR The provisions in a taxing statute dealing with machinery for assessment have to be construed by the ordinary rules of construction, that is to say, in accordance with the clear intention of the legislature, which is to make a charge levied effective.
Kota Co-operative Marketing Society Ltd. Vs Commissioner of Central Excise 73 E. Dall and Flour Mills SC ITR Decision is an authority for what it actually decided and not for what follows from observations made while deciding case.
Vs Velliappa Textiles Ltd. Ace Investments P Ltd.
Del ITR Later judgement explaining earlier judgement — cannot be disregarded. Mad ITR S. Taxation Del ITR 22 Obiter dictum is expression of opinion on a point which is not necessary for the decision of a case.
Patil Vijayakumar and Ors. American Expresss Bank Ltd. Abdul Khader Mad ITR Proceedings for imposition of penalty can be initiated only after an assessment order has been made — who has the authority to impose penalty at that point of time, should remain the authority finally to impose penalty also.Cities such as Lagos that have a deliberate plan are more likely to arrive at a sustainable destination than those that simply accept organic and unruly growth.
Viren Doshi, Gary Schulman, and strategy+business is published by certain member firms of the PwC network. Watch: Fast N Facts @ pm only on Zee New. View Sheetal Nanwani (Doshi)’s profile on LinkedIn, the world's largest professional community. Sheetal has 7 jobs listed on their profile.
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Bhanwarlal Doshi, a business tycoon recently took to spirituality, leaving his Rs crore empire and beloved family behind. Loading Ahmedabad: Sunday was the day when a monk literally sold his Ferrari! doshi garg goyal narendra bhatt raju sanjay maheshwari rai anil bala rana rasiklal amit rajendra jayantilal raj gopal patil bhanwarlal bherulal motilal tobacco marchant jhalrapatan city (raj) rajasthan silb 21st century business point ring road surat si00 bharat /1b, rasta peth, flat no Young Endeavour SHRI VILE PARLE KELAVANI MANDAL’S NARSEE MONJEE COLLEGE OF COMMERCE & ECONOMICS Pravin H.
Doshi Pratapchandra B. Patel Ved Prakash Dudeja Raju Lallubhai Patel Bhanwarlal D. Jain Prize Manjulaben Pratap Singh Prize Prof. V.H. Kishnadwala Prize Prof. Babubhai Kishnadwala Prize Jamnabai Narsee Prize Manidevi Liladhar Modi.