Usha Beltron Ltd. v. State of Punjab (2205)

7 SCC 58Reported decision2015#12931 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2020.

Judgments citing Usha Beltron Ltd. v. State of Punjab (2205)

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…ubmitted that The contention of Revenue is also supported by Hon’ble AP High Court’s decision in the case of L&T Ltd. [2015-TIOL-3055-HC-AP-CT which has followed the decision of Hon’ble Supreme Court in the case of Usha Belltron Ltd. v. State of Punjab (2005) 7 SCC 58. 7. We have considered the rival submission of the parties on the issue in dispute. We find that Hon’ble Supreme court in the case of DIT Vs Ishikawajma-harima Heavy Industries ltd (supra) has held that signing of contract in India was of no material consequences while determining taxability of offshore supply of equipment since all the activity in…

ACIT(It), Circle - 1(1), Kolkata vs. M/S. Gifford LLP, London

Appeals are dismissed

ITA 405/KOL/2018[2011-12]Status: DisposedITAT Kolkata12 Feb 2020AY 2011-12

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 143(2)Section 143(3)

…f India vide its judgment dated 09th October, 2017 had to deal with an identical case such as the Assessee. The Hon’ble Court relied on the decision of the apex Court in the case of M. P. Steel Corporation Vs. Commissioner of Central Excise reported in (2015) 7 SCC 58 wherein it was held that though periods of limitation, being procedural law, are to be applied retrospectively, yet if a shorter period of limitation is provided by a later amendment to a statute, such period would render the vested right of action contained in the statute nugatory as such right of action would now become time barred under the amend…

ACIT(It), Circle - 1(1), Kolkata vs. M/S. Gifford LLP, London

Appeals are dismissed

ITA 404/KOL/2018[2010-11]Status: DisposedITAT Kolkata12 Feb 2020AY 2010-11

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 143(2)Section 143(3)

…f India vide its judgment dated 09th October, 2017 had to deal with an identical case such as the Assessee. The Hon’ble Court relied on the decision of the apex Court in the case of M. P. Steel Corporation Vs. Commissioner of Central Excise reported in (2015) 7 SCC 58 wherein it was held that though periods of limitation, being procedural law, are to be applied retrospectively, yet if a shorter period of limitation is provided by a later amendment to a statute, such period would render the vested right of action contained in the statute nugatory as such right of action would now become time barred under the amend…

ACIT(It), Circle - 1(1), Kolkata vs. M/S. Gifford LLP, London

Appeals are dismissed

ITA 403/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Feb 2020AY 2009-10

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 143(2)Section 143(3)

…f India vide its judgment dated 09th October, 2017 had to deal with an identical case such as the Assessee. The Hon’ble Court relied on the decision of the apex Court in the case of M. P. Steel Corporation Vs. Commissioner of Central Excise reported in (2015) 7 SCC 58 wherein it was held that though periods of limitation, being procedural law, are to be applied retrospectively, yet if a shorter period of limitation is provided by a later amendment to a statute, such period would render the vested right of action contained in the statute nugatory as such right of action would now become time barred under the amend…

DDIT, New Delhi vs. M/S. Mitsui and Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 794/DEL/2012[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…he same will be to the account of the employer and not the assessee which can be seen from para 92.2 at page 117, 38.1 and 38.2 at page 124 of the contract. 37. So far as the reliance on the decision in the case of Usha Beltron Ltd. v. State of Punjab (2205) 7 SCC 58 on the issue of transfer of title of the goods is concerned, the same, in our opinion, is misplaced. A perusal of the following observation of the decision makes it very clear that the said decision is not applicable to the facts of the present case.:- “These terms clearly indicate that the property in the goods remain at the risk of the appellant…

M/S. Mitsui & Co. Ltd., New Delhi vs. DDIT, New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4367/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…he same will be to the account of the employer and not the assessee which can be seen from para 92.2 at page 117, 38.1 and 38.2 at page 124 of the contract. 37. So far as the reliance on the decision in the case of Usha Beltron Ltd. v. State of Punjab (2205) 7 SCC 58 on the issue of transfer of title of the goods is concerned, the same, in our opinion, is misplaced. A perusal of the following observation of the decision makes it very clear that the said decision is not applicable to the facts of the present case.:- “These terms clearly indicate that the property in the goods remain at the risk of the appellant…

DDIT, New Delhi vs. M/S. Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4329/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…he same will be to the account of the employer and not the assessee which can be seen from para 92.2 at page 117, 38.1 and 38.2 at page 124 of the contract. 37. So far as the reliance on the decision in the case of Usha Beltron Ltd. v. State of Punjab (2205) 7 SCC 58 on the issue of transfer of title of the goods is concerned, the same, in our opinion, is misplaced. A perusal of the following observation of the decision makes it very clear that the said decision is not applicable to the facts of the present case.:- “These terms clearly indicate that the property in the goods remain at the risk of the appellant…

DDIT, New Delhi vs. M/S Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 2801/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Jan 2020AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…he same will be to the account of the employer and not the assessee which can be seen from para 92.2 at page 117, 38.1 and 38.2 at page 124 of the contract. 37. So far as the reliance on the decision in the case of Usha Beltron Ltd. v. State of Punjab (2205) 7 SCC 58 on the issue of transfer of title of the goods is concerned, the same, in our opinion, is misplaced. A perusal of the following observation of the decision makes it very clear that the said decision is not applicable to the facts of the present case.:- “These terms clearly indicate that the property in the goods remain at the risk of the appellant…

Usha Beltron Ltd. v. State of Punjab (2205) (7 SCC 58) — Cited in 8 Judgments | BharatTax