K. Radha Krishnaiah v. Inspector of Central Excise

3 SCC 484Reported decision2005#24468 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Judgments citing K. Radha Krishnaiah v. Inspector of Central Excise

PURUSHOTHAM NAIDU LEKKALA,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 608/HYD/2023[2013-14]Status: DisposedITAT Hyderabad11 Jun 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.608/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2013-14) Shri Purushotham Naidu Vs. A.C.I.T Lekkala Central Circle 3(2) Hyderabad Hyderabad Pan:Abgpl4958H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu,Advocate राज" व "ारा/Revenue By:: Shri Rahul Singhania, Dr सुनवाई की तारीख/Date Of Hearing: 30/05/2024 घोषणा की तारीख/Pronouncement: 11/06/2024 आदेश/Order

For Appellant: Shri H Srinivasulu,AdvocateFor Respondent: : Shri Rahul Singhania, DR
Section 119Section 132Section 139(4)Section 153ASection 65B(4)

…preme Court in the case of Tata Consultancy Services Ltd (S) vs. Cyrus Investments Pvt Ltd and Others (S.C), in Civil Appeal No.440-441 of 2020, judgment dated 26.03.2021 ii) Hon'ble Supreme Court in the case of Moni Shankar vs. Union of India and Anr (2010) (3 SCC 484) 11 SCC 233. Page 3 of 6 iii) Hon'ble Telangana High Court in the case of The State of Telangana vs. P Govind Reddy and 10 Others in W.A No.1105 of 2018 . 5.1 Further, relying on the decision of Hon'ble Madras High Court in the case of Saravana Selvarathnam Retails (P) Ltd vs. CIT (A) reported in (2024) 160 Taxmann.com 287 (Mad.) dated 23.02.2024…

M/S. TATA CHEMICALS LTD. vs. COLLECTOR OF CENTRAL EXCISE

The appeals are dismissed

C.A. No.-007251-007302 - 2000Supreme Court06 Aug 2015
Section 4

…ny bags which would justify the exclusion of cost of gunny bags from the cost of soda ash; analysed the proposition of law stated in K. Radha Krishnaiah v. Inspector of Central Excise and others5 and opined thus:- 2 1988 (Supp) SCC 601 3 (2005) 3 SCC 484 4 (2005) 3 SCC 489 5 (1987) 2 SCC 457 5 Page 6 JUDGMENT “As we read the decisions in K. Radha Krishnaiah (supra) and Mahalakshmi Glass Works (P) Ltd. (supra), the Court was of the view that there must be an arrangement to the effect that the packing material must be returnable to the seller by the buyer. In such a case actual ret…

M/S. TATA CHEMICALS LTD. vs. COLLECTOR OF CENTRAL EXCISE

The appeals are dismissed

C.A. No.-007251-007302 - 2000Supreme Court06 Aug 2015
Section 4

…ny bags which would justify the exclusion of cost of gunny bags from the cost of soda ash; analysed the proposition of law stated in K. Radha Krishnaiah v. Inspector of Central Excise and others5 and opined thus:- 2 1988 (Supp) SCC 601 3 (2005) 3 SCC 484 4 (2005) 3 SCC 489 5 (1987) 2 SCC 457 5 Page 6 JUDGMENT “As we read the decisions in K. Radha Krishnaiah (supra) and Mahalakshmi Glass Works (P) Ltd. (supra), the Court was of the view that there must be an arrangement to the effect that the packing material must be returnable to the seller by the buyer. In such a case actual ret…

K. Radha Krishnaiah v. Inspector of Central Excise (3 SCC 484) — Cited in 3 Judgments | BharatTax