A. Birla Corporation Ltd. v. Commissioner of Central Excise

6 SCC 95Reported decision2005#21138 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2024.

Judgments citing A. Birla Corporation Ltd. v. Commissioner of Central Excise

Tata Teleservices Ltd., New Delhi vs. ACIT, Circle-76(1), New Delhi

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

…to accept the judgment of the Karnataka High Court cannot be permitted to take the opposite stand in the present case. In support of his submission, he relies upon the following judgments:- A. Birla Corporation Ltd. vs. Commissioner of Central Excise, (2005) 6 SCC 95 “5. In the instant case the same question arises for consideration and the facts are almost identical. We cannot permit the Revenue to take a different stand in this case. The earlier appeal involving identical issue was not pressed and was therefore, dismissed. The respondent having taken a conscious decision to accept the principles laid down in…

Commissioner of Income Tax (TDS) -2 vs. M/S Tata Teleservices Ltd

ITA/1417/2018HC Delhi30 May 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 194JSection 9(1)

…to accept the judgment of the Karnataka High Court cannot be permitted to take the opposite stand in the present case. In support of his submission, he relies upon the following judgments:- A. Birla Corporation Ltd. vs. Commissioner of Central Excise, (2005) 6 SCC 95 “5. In the instant case the same question arises for consideration and the facts are almost identical. We cannot permit the Revenue to take a different stand in this case. The earlier appeal involving This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/002135 ITA 1417/2018 Page 4 of 5 identical issue was not pressed and was therefo…

Commissioner of Income Tax (TDS) -2 vs. M/S Tata Teleservices Ltd

ITA-1417/2018HC Delhi30 May 2022
Section 194JSection 9(1)

…to accept the judgment of the Karnataka High Court cannot be permitted to take the opposite stand in the present case. In support of his submission, he relies upon the following judgments:- A. Birla Corporation Ltd. vs. Commissioner of Central Excise, (2005) 6 SCC 95 “5. In the instant case the same question arises for consideration and the facts are almost identical. We cannot permit the Revenue to take a different stand in this case. The earlier appeal involving 2022:DHC:2135-DB ITA 1417/2018 Page 4 of 5 identical issue was not pressed and was therefore, dismissed. The respondent having taken a conscious dec…

Commissioner of Gst and Central Excise vs. M/S Citibank N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

…in a quandary.” The Court, in fact, allowed the appeal of the assessee. 80. In J ayaswals NECO Ltd. v. Commissioner of Central Excise, Nagpur 12, an appeal was filed by the assessee. This Court found that the Department had accepted the 11 (2005) 6 SCC 95 12 (2007) 13 SCC 807 88 decision of the CGAT concerning a Notification granting exemption and it purported to find that the Notification involved in the case before it, was the same, in content. Following the Order of the CEGAT, accepted by the Department, the Court did not permit the Revenue to take a different stand. 81. I have noticed…

A. Birla Corporation Ltd. v. Commissioner of Central Excise (6 SCC 95) — Cited in 4 Judgments | BharatTax