Use of “The Bank” and “A Bank” or “The Assessee” twice the in same provision reflect different Intent or have to be given same interpretation..Implications of use of “the agreement” and “the proper officer”…
S.No | Case | Held |
1 | Shri Ishar | Provision Interpreted- Section 138 of Negotiable Instruments Act-Provided that nothing contained in this section shall apply unless— |
2 | Consolidated | Provision Interpreted- Section 5(3) of Central Sales Tax Act, 1956-(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods |
3 | Canon India | Provision Interpreted- Section 28(4) of Customs Act-Where any duty has not been [levied or not paid or has been short levied or short-paid] or erroneously refunded, or |
4 | Commission | Provision Interpreted- Section 36(2)(i) of Income Tax Act 1961-:"In making any deduction for a bad debt or part thereof, the following provisions shall apply : |