Wallace Flour Mills Co. Ltd. v. Collector of Central Excise

4 SCC 592Reported decision1989#10590 most cited

What is Wallace Flour Mills Co. Ltd. v. Collector of Central Excise authority for?

A statute providing for relief does not automatically grant it; relief is available only if an agreement under the statute provides for such relief. Merely granting an exemption for taxability of income does not mean the entity is not liable to tax.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2000 to 2021.

Also referred to as

Wallace Flour Mills Co. Ltd. v. Collector of Central Excise · relief under statute · exemption from taxability · agreement for relief · excise duty liability

Judgments citing Wallace Flour Mills Co. Ltd. v. Collector of Central Excise

Canon India Pvt. Ltd., Gurgaon vs. ACIT, National Faceless Assesment Center, New Delhi

In the result the appeal of the assessee in ITA

ITA 468/DEL/2021[2004-05]Status: DisposedITAT Delhi20 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2004-05]

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 10ASection 115JSection 143(3)Section 244A

…lief. But, by virtue of the statute, if an agreement is entered into providing for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supr…

Commissioner of Income Tax-III vs. M/S Spr Group Holdings

In the result, the appeal

ITA/16/2012HC Karnataka17 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 145ASection 260Section 260ASection 263Section 43B

…aforesaid issue is no longer res integra and has been answered in favour of assessee by the Supreme Court in COLLECTOR OF CENTRAL EXCISE VS. POLYSET CORPORATION SUPRA AND ‘WALLACE FLOUR MILLS COMPANY LTD., VS. COMMISSIONER OF CENTRAL EXCISE’, (1989) 4 SCC 592. 5. We have considered the submissions made by learned counsel for the parties and have perused the record. The question which arises for consideration in this appeal is whether liability to pay excise duty is incurred immediately n manufacture of liquor or it arises 7 only when the same is sought to be removed from the premise…

DCIT, New Delhi vs. M/S. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 922/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…lief. But, by virtue of the statute, if an agreement is entered into providing for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supr…

M/S. Hcl Comnet Systems and Services Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 835/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…lief. But, by virtue of the statute, if an agreement is entered into providing for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supr…

ACIT, New Delhi vs. M/S. Hcl Comnet Systems and Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 5924/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…lief. But, by virtue of the statute, if an agreement is entered into providing for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supr…

M/S. Hcl Comnet Systems and Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5555/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…lief. But, by virtue of the statute, if an agreement is entered into providing for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supr…

DCIT, New Delhi vs. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 6181/DEL/2013[2006-07]Status: DisposedITAT Delhi25 Jun 2020AY 2006-07

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…lief. But, by virtue of the statute, if an agreement is entered into providing for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supr…

M/S Indian Farmers Fertiliser Cooperative Ltd., New Delhi vs. Pr CIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2487/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Sept 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: Sh. Vijay Ranjan, Adv. Sh. Vartik RFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 263Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER I.T.A. No. 2487/Del/2016 A.Y. : 2010-11 M/s Indian Farmers Fertilizers VS. PR. CIT, DELHI-11 ROOM NO. 2402, 24TH FLOOR, Cooperative Ltd., IFFCO Sadan, C-1, District Centre, E-2, CIVIC CENTRE, Saket Place, NEW DELHI New Delhi – 110 017 (PAN: AAAAI0050M (APPELLANT) (RESPONDENT) Assessee by : Sh. Vijay Ranjan, Adv. Sh. Vartik R. Choksi, CA & Ms. IRA R. Kapoor, CA, Sh. Atul Chabbra, CA Department by : Sh. A.K. Saroha, CIT(DR) Date of Hearing : 31-08-2016 Date of Order : 19…

Commissioner of Income Tax-III vs. M/s. Sankhya Infotech Limited

ITTA/16/2012HC Telangana28 Feb 2012

M/S.Siv Industries Ltd vs. Commnr.of Central Excise & Customs

C.A. No.-001787-001787 - 1998Supreme Court10 Mar 2000
For Respondent: COMMISSIONER OF CENTRAL EXCISE & CUSTOMS
Section 12Section 14Section 3Section 3(1)

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 9 PETITIONER: M/S. SIV INDUSTRIES LTD. Vs. RESPONDENT: COMMISSIONER OF CENTRAL EXCISE & CUSTOMS DATE OF JUDGMENT: 10/03/2000 BENCH: D.P.Wadhwa, Ruma Pal JUDGMENT: D.P. WADHWA, J. This appeal is directed against the order dated November 5, 1997 of the Customs, Excise and Gold (Control) Appellate Tribunal (for short the ’Tribunal’) allowing the appeal of the respondent and directing that duty of Central Excise was payable under Section 3(1) of the Central Excise and Salt Act, 1944 (for short the ’Act’) and not unde…