Shin Satellite Public Co. Ltd. v. Jain Studios Ltd.

2 SCC 628Reported decision2006#15211 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2018.

Judgments citing Shin Satellite Public Co. Ltd. v. Jain Studios Ltd.

ITO 25(3)(1), Mumbai vs. Mita Samir Shah, Mumbai

In the result, this appeal by the assessee stands allowed

ITA 7382/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Feb 2018AY 2009-10
For Appellant: Shri T. A. KhanFor Respondent: Dr. K. Shivaram
Section 194CSection 37(1)Section 40

…ministered by parties and not by the Revenue. For this proposition, he referred to the following case laws:  Polymat India Pvt. Ltd. & Anr. Vs. National Insurance Co. Ltd. & ors. [2005] 9 SCC 174  Shin Satellite Public Co. Ltd. vs. Jain Studios Ltd. [2006] 2 SCC 628  CIT vs. Arundua [1990] 186 ITR 494 (Cal)(HC) (496) 15. The ld. Counsel of the assessee further submitted that the case laws relied upon the Assessing Officer are clearly distinguishable on facts. 16. We have carefully considered the submissions and perused the records. We find that in the present case, the assessee is a lady engaged in chemica…

Kp Sanghvi Infrastructure P.Ltd( Formelry Knwon As Somnath Project Organizers P.Ltd, Mumbai vs. ITO WD 5(2)2, Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 6157/MUM/2012[2006-07]Status: DisposedITAT Mumbai15 Dec 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6157/Mum/2012 ("नधा"रण वष" / Assessment Year : 2006-07) K.P. Sanghvi Infrastructures Income Tax Officer – Ward बनाम/ Private Limited, – 5(2)(2), V. (Formerly Known As Somnath 5 Th Floor, Project Organizers Private Aayakar Bhavan, Limited) M.K. Road, 1301, Prasad Chambers, Mumbai 400 020. Opera House, Mumbai – 400 004. "थायी लेखा सं./Pan : Aafcs5184H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Vikash Kumar Agarwal
Section 143(3)

…CIT [1997] 225 ITR 746 (SC)/ CIT v. Shoorji Vallabhdas & Co. [1962] 46 ITR 144 (SC). 2. Alison Singh & Co. v. CIT [2013] 358 ITR 458 (All) HC 3. D.S. Bist & Sons v. CIT [1984] 149 ITR 276 (Del) HC 4. Shin Satellite Public Co. Ltd. V. Jain Studios Ltd. [2006] 2 SCC 628 5. CIT v. Bokaro Steel Ltd. [1999] 236 ITR 315 (SC) It is submitted that no interest has been received or realised by the assessee till date hence it cannot be brought to tax. It is submitted that partnership deed has reversed the entry in the immediately succeeding year on 01-04- 2006 itself . It cannot be an afterthought but as there was an erro…

CIT vs. M/S Teletube Electronics Ltd

The appeal of the Assessee is allowed

ITA - 132 / 2002HC Delhi24 Sept 2015
Section 2Section 2(47)Section 260ASection 45Section 50

…neering 198 ITR 227 (SC) and R.K. Palshikhar HUF (supra). Rejoinder submissions of the Revenue 30. In rejoinder Mr. Raghvendra Singh, learned counsel for the Revenue referred to the decision in Shin Satellite Public Co. Ltd. v. Jain Studios Ltd. (2006) 2 SCC 628 in support of his submission that the lease of the plant and machinery was capable of being severed from the lease of the land and building. He submitted that the consistent position taken by the Revenue throughout was that the lease of land and building was sham and it was in fact the Assessee who has, by making an application under Section 23…

Teletube Electronics Ltd

The appeal of the Assessee is allowed

ITA/38/2002HC Delhi24 Sept 2015
Section 2Section 2(47)Section 260ASection 45Section 50

…neering 198 ITR 227 (SC) and R.K. Palshikhar HUF (supra). Rejoinder submissions of the Revenue 30. In rejoinder Mr. Raghvendra Singh, learned counsel for the Revenue referred to the decision in Shin Satellite Public Co. Ltd. v. Jain Studios Ltd. (2006) 2 SCC 628 in support of his submission that the lease of the plant and machinery was capable of being severed from the lease of the land and building. He submitted that the consistent position taken by the Revenue throughout was that the lease of land and building was sham and it was in fact the Assessee who has, by making an application under Section 23…

Teletube Electronics Ltd

The appeal of the Assessee is allowed

ITA/132/2002HC Delhi24 Sept 2015
Section 2Section 2(47)Section 260ASection 45Section 50

…neering 198 ITR 227 (SC) and R.K. Palshikhar HUF (supra). Rejoinder submissions of the Revenue 30. In rejoinder Mr. Raghvendra Singh, learned counsel for the Revenue referred to the decision in Shin Satellite Public Co. Ltd. v. Jain Studios Ltd. (2006) 2 SCC 628 in support of his submission that the lease of the plant and machinery was capable of being severed from the lease of the land and building. He submitted that the consistent position taken by the Revenue throughout was that the lease of land and building was sham and it was in fact the Assessee who has, by making an application under Section 23…

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

…ng India Ltd.7 and Commissioner of Central Excise, Nagpur Vs. Ballarpur Industries Ltd.8, it is trite that the foundation of the Revenue’s case is laid in the show cause notice, and the same must be confined to the allegations contained therein. 5 (2008) 2 SCC 628 6 (2005) 4 SCC 207 7 (2006) 7 SCC 592 8 (2007) 8 SCC 89 7 10. Before adverting to the rival submissions, it would be useful to extract relevant portions of Notification No. 1/93-CE dated 28th February, 1993 as amended, which grants exemption from payment of Central Excise duty to small scale industrial units. It read as: “4. The exemption cont…

Shin Satellite Public Co. Ltd. v. Jain Studios Ltd. (2 SCC 628) — Cited in 6 Judgments | BharatTax