MOTILAL CHHADAMI LAL JAIN vs. COMMISSIONER OF INCOME TAX , DELHI ETC

In the result of C.A. 1427/-8/75 are allowed and the

condonation 240 of delay and proceed to dispose of all the four appeals by this common judgment. The assessee--appellant in all these cases is a Hindu Undivided Family (HUF) known as M/s Moti Lal Chhadami Lal Jain carrying on business at Ferozabad. The HUF consisted of the karta, Chhadamilal Jain, and his son Bimal Kumar Jain. Appeal No.1426

COMMNR. OF INCOME TAX, SHIMLA vs. M/S. AMBUJA DARLA KARSOG MANGU T.C.S.LTD

The appeals are disposed of accordingly

Bench: Us A Copy Of The Order Passed By A Bench Of This Court In Commr. Of Income Tax,Shimla Vs. M/S Sirmour Truck Operators Union, Gondpr \026 Civil Appeal No. 5845/2007 Stating As Under: " Delay Condoned. Leave Granted. M/S Gujarat Ambuja Cement Ltd. Entered Into A Contract With M/S Sirmour Truck Operators Union, The Respondent Herein. Respondent Assessee Is A Society. Its Members Consist Of Truck Operators. The Question Which Arose Before The High Court In The Income Tax Appeals Under Section 260A Was Whether Assessee Was Liable Or Not Liable To Deduct Tds Under Section 194 C Of The Income Tax Act. -1- In Our View, The Afore-Stated Question Is A Substantial Question Of Law. The High Court Ought To Have Decided The Said Question. It Ought Not To Have Dismissed The Appeals Summarily.

Delay condoned. Leave granted. M/s Gujarat Ambuja Cement Ltd. entered into a contract with M/s Sirmour Truck Operators Union, the respondent herein. Respondent assessee is a society. Its members consist of truck operators. The question which arose before the High Court in the Income Tax Appeals under Section 260A was whether assessee was liable or not liable to deduct

COMMISSIONER OF INCOME TAX, DELHI vs. M/S WOODWARD GOVERNOR INDIA P. LTD

Delay condoned. 2. Leave granted. 3. In this batch of civil appeals, the following question arises for determination: (i) Whether, on the facts and circumstances of the case and in law, the additional liability arising on account of fluctuation in the rate of exchange in respect of loans taken for revenue purposes could be allowed as deduction

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

Delay condoned. The question which fell for consideration before the High Court was as to whether the proviso appended to Section 113 of the Income Tax Act is clarificatory and/or curative in nature. The said provision had come into force with effect from 01.06.2002. It reads as under: “Provided that the tax chargeable under this section shall be increased

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

Delay condoned. 2. Leave granted. 3. In this batch of civil appeals, the question which arises for determination is – whether TDS provisions in Chapter XVII-B, which are in the nature of machinery provisions to enable collection and recovery of taxes, are independent of the charging provisions which determines the assessability of income chargeable under the head “Salaries

COMMISSIONER OF INCOME TAX, HYD. vs. M/S. P.J. CHEMICALS LTD

In the result, we affirm the judgments of the High Courts which have

condone the delays. In the special leave petitions, we grant special leave. These are cases in which the High Courts have held that subsidies granted to industries on a percentage of the capital cost are not deductible

THE DIR. PRASAR BHARATI vs. COMMISSIONER OF INCOME TAX, THIRUVANANTH

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Delay condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at Ernakulam in Income Tax Appeal No.27 of 2009 and Income Tax Appeal No.62 of 2009 whereby the High Court allowed the appeals preferred by the respondent herein and 1 Digitally signed by ASHA SUNDRIYAL

COMMISSIONER OF INCOME TAX, SALEM vs. M/S SUGAVANEESHWARA SPG.MILLS LTD

The appeal is allowed with no order as to costs

Delay condoned. Leave granted. By consent, the matter is taken up for final hearing. The narrow controversy is – whether, on facts and circumstances of this case, the respondent [assessee herein] was not entitled to deduction

COMMR.OF INCOME TAX-IV, TAMIL NADU vs. B.SURESH

Delay condoned. Leave granted in Special Leave Petitions. The question which arises for determination in this batch of Civil Appeal(s) is whether the foreign exchange earned by transferring the right of exploitation of the films outside India by way of lease is admissible for deduction

M/S. MODIPON FIBRE COMPANY vs. COMMNR. OF CENTRAL EXCISE, MEERUT

Delay condoned. 2. These cross appeals are filed by M/s Modipon Fibre Company and the Department under Section 35L of Central Excise Act, 1944 against order dated 3.7.2001 passed by the Customs Excise & Gold (Control) Appellate Tribunal ("CEGAT") holding that the assessee was entitled to deduction

JT. COMMNR. OF INCOME TAX, GUJARAT vs. UNITED PHOSPHOROUS LTD., GUJARAT

Appeal is partly allowed with no order as to cost

Delay condoned. 2. Leave granted. 3. In this civil appeal filed by the Department two questions of law arise for determination which questions are as follow: (1) Whether interest paid in respect of borrowings on capital assets not put to use in the concerned financial year can be permitted as allowable deduction

COMMR.OF INCOME TAX vs. M/S ALOM EXTRUCTIONS LIMITED

Delay condoned. Leave granted. A short question which arises for determination in this batch of civil appeals is: whether omission [deletion] of the second proviso to Section 43-B of the Income Tax Act, 1961, by the Finance Act, 2003, operated with effect from 1st April, 2004, or whether it operated retrospectively with effect from 1st April, 1988? Prior

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Delay condoned. 2. Leave granted. The present appeals arise from a final judgment and common order dated 28.08.2024 passed by the High Court of Delhi at New Delhi1 in W.P. (C) Nos. 6764, 6765 and 6766 of 2020 and are, therefore, disposed of by this common judgment. 3. For the sake of clarity and systematic analysis, this judgment is divided

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Delay condoned. Leave granted. 1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience). 2. The orders passed by CESTAT in all these appeals have been in favour of the respondents-assessees. The CESTAT

PR. COMMISSIONER OF INCOME TAX 10 vs. M/S KRISHAK BHARTI COOPERATIVE LTD

Bench: HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA

Delay condoned in SLP (C) Diary No. 4647 of 2018 and SLP (C) Diary No. 15333 of 2023. 2. Leave granted in SLP (C) No. _____ @ Diary No. 4647 of 2018, SLP(C) No. 11204 of 2023 and SLP (C) No. _____ @ Diary No. 15333 of 2023. Digitally signed by POOJA SHARMA Date: 2023.09.15 16:49:52 IST Reason: Signature Not Verified

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Delay condoned. 2. Leave granted. A. THE FACTS 3. The appellant-assessee carried on business as carriage contractor for bitumen loaded from oil companies namely HPCL, IOCL and BPCL from Haldia. The goods were to be delivered to various divisions of the Road Construction Department of the Government of Bihar. According to the appellant, it has been in the business

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, (2011 SCC OnLine Del); CIT v. Dimension Apparels (P) Ltd., (2015) 370 ITR 288; CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678; CIT v. Chanakaya

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Delay condoned. 2) In all these appeals issue relates to the interpretation that is to be accorded to the provisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). Section 80HH and other related provisions, as it existed at the relevant time, are to be taken note of. since we are concerned with