WebCIT. v. Hindustan Bulk Carriers (2003)3 SCC 57 the Supreme Court laid down five principles of rule of harmonious construction:-The courts must avoid a head-on clash of …

Commissioner of Income Tax v/s Hindustan Bulk Carriers

WebIn the case of CIT v. Hindustan Bulk Carriers [4] the Hon'ble Supreme Court has laid down following points to be considered for harmonious construction: It is duty of the court to keep away from two-seemingly contradicting sections of the Act and try to harmonize them unless 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. son of amaterasu

Harmonious and Beneficial Construction. - Legal Services India

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 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. WebMar 11, 2024 · In case of CIT V Hindustan Bulk Carriers AIR 2002 SC 3941, Supreme Court laid down that: “the courts must avoid head on clash of seemingly contradicting provisions and they must construe the … small money birthday cake