Ushdev International Ltd, Mumbai vs. Addl CIT RG 2(3), Mumbai
In the result, the appeal filed by the Revenue stands
ITA 3294/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 May 2016AY 2009-10
Bench: Sri Jason P. Boaz, Am & Sri Sandeep Gosain, Jm The Dy. Commissioner Of Income Vs. M/S. Ushdev International Tax, Range-2 (3), R. No.552, 5Th 6Th Ltd., Floor, New Floor, Aayakar Bhavan, M. K. Harileela House, Mint Road, Mumbai 400 020 Road, Mumbai 400 001 Pan: Aaacu 1672 R Appellant .. Respondent M/S. Ushdev International Vs. The Dy. Commissioner Of 6Th Ltd., Floor, New Income Tax, Range-2 (3), R. No.552, 5Th Floor, Aayakar Harileela House, Mint Road, Mumbai 400 001 Bhavan, M. K. Road, Mumbai 400 020 Pan: Aaacu 1672 R Appellant .. Respondent
Section 143(1)Section 143(3)Section 145Section 80I
…No.3 of IIIrd Schedule “01-04-2005 All tangible goods like copyright, patent, rep license, goodwill etc.” To draw conclusion, reliance was placed on several judgments of the Hon’ble Supreme Court in t he mater of H. Anraj v. Government of Tamil Nadu, [1986] 1 SCC 414, Vikash Sales Corporation & Another vs. Commissioner of Commercial Taxes & Another JT 1996 (5) SC 482, Yash Overseas Vs. Govt. of NCT of Delhi & Ors. (Judgment dated 28.4.2006) and so on. The Notification No.256/CDVAT/2009/43 dated 13.01.2010 issued by the Government of National Capital Territory of Delhi, concluded that Certified Emission Rights (…