Vide Appropriate Authority of Income Tax v. Jagdish Electricians India P. Ltd. and Others

Indore Paraspar Sahakari Grah Nirman Sanstha Samiti, Indore vs. ACIT Circle 2(1), Indore

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Indore Paraspar Sahkari Acit, Circle 2(1) Grih Nirman Sanstha Indore Vs. 224-Mishal Plaza, Tilakpath, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaai2629G Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

…al whatsoever to justify that the transaction was undervalued and the basis for the conclusion which was arrived at. [Vide Appropriate Authority of Income Tax Vs. Jagdish Electricians India P. Ltd. and Others, , Sona Builders v. Union of India and Ors. (2001) 10 SCC 280 , Mrs. Nirmal Laxminarayan Grover Vs. Appropriate Authority and Others, , Shreyas Builders and Another and Laxman Ganesh Tulshibaughwala and Others Vs. M.D. Kodnani and Others, , Jagdish Electronics (India) Pvt. Ltd. and Another Vs. Appropriate Authority, Income Tax and Others, , Smt. Pratibha Sheth and Others Vs. Appropriate Authority and Another…

Indusind Media and Communications Ltd vs. Commissioner of Customs New Delhi

Bench: HON'BLE THE CHIEF JUSTICE

…instant case, the Tribunal found that apart from supply of equipment, necessary software had to be embedded in the equipment before the supply 6 2015 (319) ELT 202 = (2015) 8 SCC 175 7 (2015) 320 ELT 42 (SC) = (2015) 14 SCC 750 8 2006 (202) ELT A130 = (2006) 10 SCC 280 Civil Appeal No. 2498 of 2018 Indusind Media & Communications Ltd. vs. Commissioner of Customs, New Delhi 21 was effected. The facts also disclose that out of 19 items indicated in the Bill of Entry, only 8 items were physically presented while the rest were already embedded in the main unit. These facts are not only reflective that the ind…

C S India vs. Additional Director General

Appeal is hereby dismissed

Bench: ARAVIND KUMAR,VINEET SARAN

…he application on merits and in accordance with law. In support of his submission, learned counsel has relied upon the following cases: • Union of India & Ors Vs Mohd. Ramzan Khan – (1991) 1 SCC 588 • Sona Builders Vs Union of India & Ors – (2001) 10 SCC 280 • State of Assan & Anr Vs Mahendra Kumar Das & Ors – 1970(1) SCC 709 • R Shamanna Vs State Bank of Mysore, Bangalore – ILR 2003 KAR 4467 7 • N Krishnan (Dead, by LRs) Vs Settlement Commission & Ors – 1989 (180) ITR 585 • Hazel Me…