Reviewed case brief
CIT v. Hindustan Bulk Carriers
(2003) 3 SCC 57
(2003) 3 SCC 57 · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2003
- Subjects
- Interpretation of Statutes
- Reviewed
- 2026-08-02
Rule established
Harmonious construction applied to resolve conflict between two provisions of the Income Tax Act. Neither provision should be rendered redundant; both must be given effect.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
(2003) 3 SCC 57; standard textbook authority
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.