228 ITR 253 (SC), Commissioner of Trade Tax, U.P. and Anr. v. Kajaria Ceramics Ltd.

11 SCC 149Reported decision2005#21961 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2007 to 2023.

Judgments citing 228 ITR 253 (SC), Commissioner of Trade Tax, U.P. and Anr. v. Kajaria Ceramics Ltd.

Commissioner of Income Tax, Kolkata-II, Kolkata vs. M/S. Birla Corporation Ltd

ITA/158/2010HC Calcutta18 Dec 2023

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 4A

…, Commissioner of Income Tax Vs. Chaphalkar Brothers [2018] 400 ITR 279 (SC), Sahney Steel and Press Works Limited and Others Vs. Commissioner of Income Tax [1997] 228 ITR 253 (SC), Commissioner of Trade Tax, U.P. and Anr. Vs. Kajaria Ceramics Ltd. (2005) 11 SCC 149 (paras 32, 36 and 37), Shri Ambica Mills Ltd. Vs. The Textile Labour Association, Ahmedabad AIR 1973 SC 1081 and a judgment of this Court in Principal Commissioner of Income Tax – I, Kolkata Vs. Shyam Steel Industries Ltd. [2018] 93 taxmann.com 495 (Cal.)/[2018] 303 CTR 628 (Cal.) Discussion and Finding: 9. We have carefully considered th…

Commnr. Central Excise, Delhi vs. M/S. Ace Auto Comp. Ltd

The appeal is allowed; the

C.A. No.-003051-003051 - 2003Supreme Court16 Dec 2010
Section 11Section 35

…Learned counsel contended that since both the Tribunal as also the Commissioner (Appeals) have concluded that the use of the word “TATA” was merely to denote that the product was meant for use in a particular vehicle, the affixation of 3 (2005) 11 SCC 149 4 (1998) 7 SCC 228 6 “TATA” was merely descriptive of the assessee’s product and not as if the goods had been marketed with another brand name. Relying on the decisions of this Court in Nirlex Spares (P) Ltd. Vs. Commissioner of Central Excise5; Commissioner of Central Excise, Jamshedpur Vs. Superex Industries, Bihar6 and Emkay Invest…

Commissioner of of Income Tax, Kolkata - I vs. M/S. Birla Corporation Ltd

ITA/233/2007HC Calcutta22 Jun 2007

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 4A

…, Commissioner of Income Tax Vs. Chaphalkar Brothers [2018] 400 ITR 279 (SC), Sahney Steel and Press Works Limited and Others Vs. Commissioner of Income Tax [1997] 228 ITR 253 (SC), Commissioner of Trade Tax, U.P. and Anr. Vs. Kajaria Ceramics Ltd. (2005) 11 SCC 149 (paras 32, 36 and 37), Shri Ambica Mills Ltd. Vs. The Textile Labour Association, Ahmedabad AIR 1973 SC 1081 and a judgment of this Court in Principal Commissioner of Income Tax – I, Kolkata Vs. Shyam Steel Industries Ltd. [2018] 93 taxmann.com 495 (Cal.)/[2018] 303 CTR 628 (Cal.) Discussion and Finding: 9. We have carefully considered th…

228 ITR 253 (SC), Commissioner of Trade Tax, U.P. and Anr. v. Kajaria Ceramics Ltd. (11 SCC 149) — Cited in 3 Judgments | BharatTax