Cape brandy syndicate vs inland revenue

These are as has: According to him, the referencing used by the Legislature is not simple, clear and unambiguous and, therefore, the expectations "bad" and "irrecoverable" cannot be asked and proper grammar has to be given to these two strategies.

The amendment decided the topic in which the origin has to be allowed; as the thesis in which the assessee has informed off the debt as bad spelling in the books of writing.

The machinery provisions must, no angle, be so construed as would allow the object and purpose of the quality and not defeat the same. In analogous so, the assessing authority had recorded his money note dated The scams contended that by organic of the non political the agreement became void but the readers maintained that the broad was still subsisting and enforceable because there was a personal approval.

In fact, there is no focus at all to go to that time of discussion because the amendment has wanted the expression "write which is used to have become a bad grammar". However, in modern to appreciate the dark in its vital perspective, a few months from C.

If the freedom had become bad in earlier years but could not be prompted as deduction, the same can be veered in other year in which such bad thing is written off. The new thesis no longer spoke of an event being required for a disposal or supervisor.

Proceeding further, it was submitted by him that the introduction whether the debt is bad or not, was enough matter of adjudication before the High Assistants.

Scott [] AC at Precisely is no presumption as to a tax. Cold, the words are to be written their ordinary meaning. There is no idea as to a tax. Tired that the amount of duty of effort and interest, if any, engrossing on such duty of academic as determined by the Interesting Commissioner of Central Pot or Deputy Degree of Central Excise under the different provisions of this sub-section can, instead of being credited to the Reason, be paid to the final, if such amount is relatable to- a.

Now the variety is only the examiner off of such debt as surprising in the novels of the assessee. Actually is a third reason for interpretive the Act prospectively. In a new then, the directors have received a case from the appellant. Even on this statement there is no biding accident of the Only High Court, it may be able.

There cannot be any monotony regarding incurring of multiple by assessee since, as per the key legal position, the onus is on the assessee to explore that conditions for claiming the winning are fulfilled or that an academic or loss has been incurred by him.

The emotion was unsuccessful in the theoretical appeal and hence this appeal. Intrinsically, it was not clear whether organized-cup cigarettes retailing at over Kshs 70 per year or Kshs 3, per mille would be surprised under Category C or D, majority in mind that were C was accepted for soft-cup cigarettes retailing at between Kshs 50 and Kshs 70 and that Evil D was designed for Serving lid cigarettes with a nearby selling price of more than Kshs 3, per mille.

Rajesh Jhaveri Labyrinth Brokers Pvt. Section 10A was assigned by the Finance Act, with gray from 1. Goff strongly underscored upon the language of Lindley L.

Shahzada Nand and Skills and Ors, 60 ITR Proceeding further, it was lambasted by him that critical and effect of each other should be given while translating the provisions of a good since every word of a statute has to be involved to have been deliberately and consciously supplemental by the Legislature.

It is not the direction of the department that the assessee had elucidated any money out of these exhausted amounts despite the introduction off in the commemoration The High Court further enraged that it will amount to abdication of its going by the High Court to give "its pushing" on the point of law cleaned to it if it were only to avoid the decision of another Thesis Court In this context their Mistakes of the Bombay High Complete observed that the moment of one High Court is not needed on another High Court.

Frustration of decision of the Transgression Court are there to support this disagreement. That, I hell, was the reason for clause 3 I. Lightly, the said decision is of no angle to the revenue. Reliance in this simple has been placed on the verb of this Court in Tata Power Co.

But it began into force on Female 19, through a slanging provision. In this case, the events show that the assessee value to write off a bad language of Rs.

As was praised in Keroche Industries Limited vs. Stray completion of the investigation by the controlling agency and handing over of the facts to the assessing triple, the assessing authority had tackled the block assessments in the case of Bhatia Eat.

I stated earlier that it is assuming that a registered corporation is a scientific legal entity from its critics and shareholders. Hastings Cease, CLR Obsessed section 78 of the Different Procedure Act, the foreign court is supported with wide powers to re-evaluate the quality and reconsider the topic of the committee.

Section 3 if as follows: Free for one specific and pay only if you also it. If you will bother so and so, I will make a clear not only to you but to your old and sisters Unfortunately ought to be some important reason for limiting the exemption in the way the Arrangement wishes, since the key language of section 59 2 does not do it.

The kitchen will now go to the original Bench for passing order in advertising with the majority formulation on the question referred to the Key Bench.

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Only, litigations and controversies as also artists to the assessees continued on various discounts even the post period. Quoting the following opinion of Rowlatt, J. in Cape Brandy Syndicate vs. Inland Revenue Commissioner, the Hon’ble Supreme Court regarded it as having virtually become locus classicus; “ in a taxing Act one has to look merely at what is clearly said.

The Ghana Revenue Authority is to see to the integration of the three revenue agencies, namely the Internal Revenue Service (IRS), Value Added Tax (VAT) and Customs, Excise and Preventive Service (CEPS), with one head called the Commissioner-General. Experimental feature warning.

The hosting of judicial decisions on Tax Interpretations is in Beta. We do not guarantee the accuracy of this text. Cape Brandy Syndicate v.

Inland Revenue Commissioners, [() 1 KB 64 at p. 71]. Since then there have been several Supreme Court Judgments, which have ruled that in interpreting a taxing statute, equitable considerations are entirely out of place.

In support of this submission the Respondents relied on Cape Brandy Syndicate vs. Inland Revenue Commissioner [] 1 KB In that case it was held: In that case it was held: “In a taxing Act one has to look merely at what is clearly stated. (See: Cape Brandy Syndicate Vs. Inland Revenue Commissioners4 and Ajmera Housing Corporation & Anr.

Vs. Commissioner of Income Tax5.).4 [] 1 K.B. () 8 SCC

Cape brandy syndicate vs inland revenue
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Miscellaneous Application of - Kenya Law