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Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1)   flag 

(1940) 8 ITR 442; AIR 1940 PC 124
Privy Council
India

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioner of Income Tax-III v M/S Calcutta Knitwears, Ludhiana [2014] INSC 183 Supreme Court of India India 12 Mar 2014 LIIofIndia flag
Dushyant N Dalal v Securities and Exchange Board of India [2017] INSC 827 Supreme Court of India India 4 Oct 2017 LIIofIndia flag
Fertilizer Corporation of India Ltd v Bihar 1987 2 SCALE 1182; [1988] SCC Supl 73; AIR 1988 SC 361 Supreme Court of India India 4 Dec 1987 LIIofIndia flag
Gursahai Saigal v Commissioner of Income-Tax, Punjab [1962] INSC 249; [1963] 3 SCR 893; 1963 3 SCR Supl 893; AIR 1963 SC 1062; (1963) 48 ITR 1 Supreme Court of India India 31 Aug 1962 LIIofIndia flag 22
Income-tax Appellate Tribunal, Bombay v B P Byramji & Co [1945] AllINRprNag 67; (1946) 14 ITR 174; [1946] ILR Nag 387; [1946] AIR Nag 188 All India Reporter - Nagpur India - Maharashtra 23 Jul 1945 AsianLII flag 1
JK Synthetics Ltd v Commercial Taxes Officer [1994] INSC 298; (1994) 4 SCC 276; AIR 1994 SC 2393; 1994 2 SCALE 1044 Supreme Court of India India 9 May 1994 LIIofIndia flag 19
M/s ITC Ltd v The Deputy Commissioner (CT) - WPNo 15312 and 15313 of 1996 [2002] INAPHC 238 High Court of Andhra Pradesh India - Andhra Pradesh 20 Jun 2002 LIIofIndia flag
M/S Steel Authority of India Ltd (Unit Bhilai Steel Plant) Ispat Bhawan Through Its SR Manager (f and a) v Commissioner of Central Excise Raipur [2019] INSC 589 Supreme Court of India India 8 May 2019 LIIofIndia flag
M/SJ vjliquors v the Sales Tax Officer,ii Circle - Op [2007] INKLHC 2240 High Court of Kerala India - Kerala 31 Jan 2007 LIIofIndia flag
Messrs Kashram Jhabarmal v Muncipal Committee, Nagpur [1945] AllINRprNag 106; [1946] ILR Nag 99; [1946] AIR Nag 190 All India Reporter - Nagpur India - Maharashtra 29 Oct 1945 AsianLII flag
Murarilal Mahabir Prasad v Shri b R Vad [1975] INSC 203; 1976 1 SCR 689; AIR 1976 SC 313 Supreme Court of India India 5 Sep 1975 LIIofIndia flag
Niranjan & Co P Ltd v Commissioner of Income Tax, West Bengal [1986] INSC 49; 1986 1 SCALE 465; [1986] SCC Supl 272; 1986 1 SCR 916; AIR 1986 SC 1853 Supreme Court of India India 19 Mar 1986 LIIofIndia flag
Sales Tax Officer, Ganjam & Anr v M/S Uttareswari Rice Mills [1972] INSC 224; 1973 2 SCR 310; AIR 1972 SC 2617 Supreme Court of India India 18 Sep 1972 LIIofIndia flag

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