WebJun 19, 2015 · The A.O., however, referred to Apex Court judgment in case of CIT vs. Hindustan Bulk Carriers and charged interest. 5. The assessee preferred an appeal to CIT(A) and it was held that the interest could not be levied in block assessment by placing reference to section 158BF of the Act. Apex Court judgment in case of CIT vs. … WebDec 21, 2024 · Hindustan Bulk Carrier: “While interpreting, the court has a duty to avoid a “head-on clash” at all costs between two sections of the same act The interpretation should be done such that the provision of one section doesn’t defeat the purpose of another unless it is impossible to effect a reconciliation between them.
Commissioner of Income-tax v. Hindustan Bulk Carriers
WebFeb 8, 2024 · In the landmark case of CIT Vs. Hindustan Bulk Carriers - In this case, the Supreme Court laid down five principles of rule of harmonious construction:-· The courts must avoid a head-on clash of seemingly contradicting provisions and they must construe the contradictory provisions so as to harmonize them. WebJun 25, 2024 · Hindustan Bulk Carriers:- The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions … how much snow in silverthorne co
The Union Of India And Ors vs Meena Devi @ Meena Kunwar
WebJun 28, 2012 · That is clearly an absurdity. As to what should be done in such a situation, we find guidance from the observations made by Honble Supreme Court, in the case CIT vs Hindustan Bulk Carriers Ltd (259 ITR 449), as follows: … WebJun 21, 2024 · DSOB Class of 64 Charitable Trust Vs DCIT (ITAT Delhi) Learned counsel submitted that the addition was made on account of non-furnishing of the audit report in . Menu. ... Court in the case of Anjuman H Ghaswala reported in 252 ITR 1 and also the decision of the Apex Court in the case of CIT vs. Hindustan Bulk Carriers reported in … Web3 CIT v. Hindustan Bulk Carriers 2003 TAXLR 102. Jus Corpus Law Journal (JCLJ) www.juscorpus.com VOL. 1 ISSUE 1 180 4. Courts must also bear in mind that harmonious construction is not an understanding that reduces one clause to useless numbers or dead. 5. Harmonization is not the dissolution or making of any constitutional provision how do unicef communicate with stakeholders