Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

legal fiction (deemed)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on is that "a position which otherwise would not obtain is deemed to obtain under the circumstances." In K Prabhakaran v. P Jayarajan- 2005 (1) TMI 674 - SUPREME COURT, Chief Justice R C Lahoti, speaking for the majority, observed that: "39. […] While pressing into service a legal fiction it should not be forgotten that legal fictions are created only for some definite purpose and the f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... having due regard to the purpose for which the legal fiction is created. The consequences that follow the creation of the legal fiction "have got to be worked out to their logical extent." The court has to assume all the facts and consequences that are incidental or inevitable corollaries to giving effect to the fiction. In Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT], this Court created a ....