DIRECTOR OF INCOME TAX(EXEMPN)N.DELHI vs. RAUNAQ EDUCATION FOUNDATION

The appeal is dismissed with

Bench: The Income Tax Commissioner. The Income Tax Commissioner Was Pleased To Dismiss The Appeal By An Order Dated 29Th May, 2005. Being Aggrieved By The Said Order Of Dismissal, The Respondent-Assessee Had Filed An Appeal Before The Income Tax Appellate Tribunal, Delhi Bench “F” At New Delhi. The Said Appeal, Being Ita No.2657/Del/2006, Was Allowed By An Order Dated 09Th March, 2007. Being Aggrieved By The Said Order, The Revenue Had Filed Ita No.150 Of 2008 Before The High Court Of Delhi At 2

Delay condoned. 2) Leave granted. 3) Being aggrieved by an order passed in ITA No.150 of 2008 by the High Court of Delhi at New Delhi, the Revenue has filed this appeal. 4) The facts giving rise to the present appeal in a nutshell are as under: 1 Page 2 JUDGMENT 5) The respondent-assessee is a trust

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

delay in filing a return without contumacious conduct and mens rea being established could not make the petitioner liable for prosecution. 6. Petitioner having been subjected to levy of interest under Section 139(1) and also to penalty proceedings under Section 271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel

COMMISSIONER OF INCOME TAX-I, KOLHAPUR vs. M/S CHAPHALKAR BROTHERS PUNE

The appeals are dismissed in terms of the signed

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

13 to and distinguished. What is important for our purpose is the fact that in para 18 of that judgment, the test of whether the receipt of subsidy is capital or revenue is stated as follows:- “If any subsidy is given, the character of the subsidy in the hands of the recipient - whether revenue or capital - will have

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

13 for   deduction   of   provisions   written   back   by   DPL previously disallowed in the hands of DCB Power pertaining   to   Amalgamating   Undertaking   2   under the   Income     Tax   Act,   credit   of   tax   under   Section 115JB read with Section 115JAA of the Income Tax Act, credit of tax under Section 115JB read with Section 115 JAA of the Income Tax Act, credit

RAJA MECHANICAL CO.(P) LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-I

Appeal is dismissed on

Bench: The Adjudicating Authority/Assessing Authority. However, The Said Declaration Was Not Filed Within The Time Prescribed Under The ‘Central Excise Act, 1944 (For Short ‘The Act’) & The Rules Framed Thereunder. Accordingly, The Adjudicating Authority Had Issued A Show Cause Notice Dated 11.10.1995 To The Assessee, Inter Alia, Directing It To Show Cause As To Why The Modvat Credit To The Tune Of Rs.1,47,000/-, Availed By It, Should Not Be Disallowed & Recovered Under Rule 57G Of The Central Excise Rules, 1944 (For Short ‘The Rules’) Read With Section 11A Of The Act And, Further Directed It To Show Cause As To Why Penalty Under Rule 173Q Of The Rules Should Not Be Imposed. Thereafter, A Corrigendum Dated 23.4.1997 To The Show Cause Notice Was Issued To The Assessee, Inter Alia, Directing It To Show Cause To The Assistant 2

Section 5 of the Limitation Act, 1963 explaining the delay in filing the appeal. 6. The first appellate authority, being of the opinion that it has no powers to condone the delay beyond the prescribed period, has rejected the appeal vide its Order dated 1.3.2000. Aggrieved by the same, the assessee had carried the matter by way of Second Appeal

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

INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

condoned the delay and granted the registration certificate as prayed for by the appellant. In clause 3 of the registration certificate, it was mentioned that the certificate is granted without prejudice to the examination on merits of the claim of exemption after the return is filed. 6. On 27.11.2000, the CIT issued a show cause notice to the appellant stating

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 under Section

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 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Delay condoned in SLP(C) Dy. No. 30718 of 2023 and all connected petitions. 2. Special leave granted. With the consent of the learned counsel for the parties, the appeals were heard. 3. In this batch of appeals the revenue questions four sets of orders of the Delhi High Court, dismissing its appeals under 1 Digitally signed by NEETA SAPRA

THE SECRETARY TO GOVERNMENT DEPARTMENT OF COOPERATION FOOD AND CONSUMER PROTECTION vs. A. KINGSTON DAVID

The appeals are disposed of in the above terms

Bench: The High Court. The Review Petition Was Dismissed On 31 January 2019. The Special Leave Petitions Were Filed On 28 March 2019. Hence, Sufficient Cause For Condoning The Delay Has Been Shown. The Delay In Filing The Special Leave Petitions Is Condoned. 2 Leave Granted. Digitally Signed By Chetan Kumar Date: 2021.12.16 16:29:46 Ist Reason: Signature Not Verified

delay in filing the Special Leave Petitions is condoned. 2 Leave granted. Digitally signed by Chetan Kumar Date: 2021.12.16 16:29:46 IST Reason: Signature Not Verified CA 7655-56/2021 2 3 These appeals arise from a judgment of a Division Bench at the Madurai Bench of the Madras High Court dated 8 December 2016, and the judgment dated

M/S. CHAUDHARY SHIP BREAKERS vs. COMMISSIONER OF CENTRAL EXCISE,AHMEDABAD

The appeal is allowed; the impugned order is

Bench: Us, Imported An Old Vessel For Demolition Purpose Under Memorandum Of Agreement (For Short “Moa”) Dated 19Th November 1997 With Standard Marine Trading Inc., New York On “As Is Where Is” Basis. As Per The Said Moa, The Total Purchase Price Of The Vessel Was Agreed At Us $ 992887.20 At The Rate Of Us $ 172 Per Long Ton. The Light Displacement Tonnage (Ldt) Of The Vessel Was Shown At 5772.6 Ldt. As Per Clause 12(B) Of The Moa, The Buyer Was Given An Option To Seek Proportionate Reduction In 2

Delay condoned. 3. This civil appeal under Section 130E of the Customs Act, 1962 (for short “the Act”) is directed against order dated 1 2nd February 2005, passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal”), whereby the appeal preferred by the appellant herein has been dismissed, confirming the levy of additional customs duty

PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned. In view of the order dated 02.11.2017 passed by this Court in C.I.T., New Delhi Vs. M/s. Spice Enfotainment Ltd. (Civil Appeal No. 285 of 2014 etc. etc.), this special leave petition also stands dismissed. Pending applications, if any, shall stand disposed of.” 2 “SPIL” 3 “AY” 4 “MSIL

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

condoned. Leave granted. 2. The appeals before us raise an important question as to the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961 (hereinafter referred to as “Income Tax Act”). 3. The facts in Deputy Commissioner of Income Tax & Anr. v. M/s Pepsi Foods Ltd. [now Pepsico India Holdings Pvt. Ltd] (Civil

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

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

condoning the delay admitted the appeal without formulating the substantial questions of law as required under Section 260A. 10 By reason of an order dated 9.1.2006, the High Court entertained the appeal, stating: “Learned Counsel for the appellant states that though CIT, Shimla has locus-standi to file the present appeal, but as an abundant caution appeal may also

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Delay condoned. 1 Digitally signed by Sanjay Kumar Date: 2022.08.05 15:23:05 IST Reason: Signature Not Verified 3. This appeal under Section 35L(b) of the Central Excise Act, 1944   (for   short,   ‘the   Act   1944’),   as   made   applicable   to   the service tax by Section 83 of Chapter V of the Finance Act, 1994 (for short

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