Month: April 2008

Conduct on and off the Bench* Hon’ble Shri P. P. Parikh, Vice President, ITAT, Hyderabad Bench The author has given invaluable tips on the delicate subject of how a Member of the Tribunal should conduct himself inside and ouside the …

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The Art of Writing Judgments* Hon’ble Shri M. A. Bakshi, Vice President, ITAT, Chandigarh Bench The author explains that a judgment is not a piece of literature to be written in the style of Shakespeare or Milton but its language …

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Since tax deduction is only one of the modes of recovery and recovery can be attained by any other mode, the Querist must be treated as discharged from his obligation to recover tax by deduction, once the payee has paid the tax on his own.

Over period of time, Rules have traditionally played hand maids to Statutory Provisions. This is discipline that was religiously followed both by the law makers and the judiciary. Rules were always meant to be subservient to the Statute. A conflict between the Statute and the Rules was therefore always resolved in favour of the former. The role of Rules, as subordinate legislation, was well understood. Even where Rules were created not by delegated legislation, but by the law makers themselves, they did not enjoy the same force as a principal enactment. This principle was well observed by the Gujarat High Court in its tax decision in the case of CIT vs. Satellite Engineering Ltd. [1978] as reported in 113 ITR 208, 223 (Guj).

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