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

M/S THAKKER SHIPPING P.LTD. vs. COMMR.OF CUSTOMS(GENERAL)

Bench: The Appellate Authority”. 3. The Facts Leading To The Present Appeal Are These. A Container Was Intercepted By M & P Wing Of Commissioner Of Customs (Preventive), Mumbai On 11.01.2001. It Was Found To Contain Assorted Electrical & Electronic Goods Of Foreign Origin. The Said Goods Were Imported By M/S Qureshi International & The Cargo Was Cleared From Nhava Sheva. The Clearance Of The Goods Was Handled By M/S Thakker Shipping P. Ltd., The

13. From the plain language of Section 129D(4), it is clear that Section 129A has been incorporated in Section 129D. For the sake of brevity, instead of repeating what has been provided in Section 129A as regards the appeals to the Tribunal, it has been provided that the applications made by the Commissioner under Section 129D(4) shall

COMMR.OF CUSTOMS,CENTRAL EXERCISE,NOIDA vs. M/S PUNJAB FIBRES LTD.,NOIDA

The appeal is dismissed, but in the circumstances,

H could be condoned. 7. It is also to be noted that under Section 35-E(3) provision for limitation has been provided. Here again, the outer limit for condonation has been indicated. 8. Recently in M/s Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and Ors. (2007 (14) SCALE 610) the scope for condonation of delay beyond the prescribed

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

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

H CIVIL APPEAL NO. 1235 OF 2012 CIVIL APPEAL NO. 1236 OF 2012 CIVIL APPEAL NO. 1237 OF 2012 CIVIL APPEAL NO. 1238 OF 2012 CIVIL APPEAL NO. 1239 OF 2012 CIVIL APPEAL NO. 1240 OF 2012 CIVIL APPEAL NO. 1241 OF 2012 CIVIL APPEAL NO. 1242 OF 2012 CIVIL APPEAL NO. 1243 OF 2012 CIVIL APPEAL

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 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

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

H. Dhanjibhai Bardanwala v. Commissioner of Income-Tax, Gujarat-V 130 ITR 95, the ITAT held that since Assessee had debited the said sum of Rs. 81,68,516/- to the P&L Account it was entitled to claim deduction as a write off under Section 36(1)(vii) which view was not accepted by the High Court, hence, this

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

Appeals stand allowed in favour of the assessee with no order as to

Delay condoned. 2. Leave granted. FACTS IN THE LEAD MATTER Civil Appeal Nos. of 2009 – Arising out of S.L.P.(C) Nos.14178-14182 of 2007 – M/s. Rotork Controls India (P) Ltd. v. Commissioner of Income Tax, Chennai . 3. In these civil appeals filed by the assessee we are concerned with the assessment years

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

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

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 Date

COMMR.OF INCOME TAX,DIBRUGARH vs. DOOM DOOMA INDIA LTD

H. KAPADIA, J. 1. Delay condoned. 2. Leave granted. 3. This batch of civil appeals is directed against judgments dated 22.11.06 and 8.1.07 of the High Court of Guwahati, Assam, in appeals under Section 260A of the Income-tax Act, 1961 in respect of assessment years 1988-89, 1989-90, 1990-91 and 1991- 92. 4. What is the meaning

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

COMMISSIONER OF CUSTOMS, BANGALORE vs. M/S. N.I. SYSTEMS INDIA P.LTD

H. KAPADIA, CJI Delay condoned. Facts: 2. M/s. N.I. Systems (India) Private Limited (hereinafter referred to as “importer”) is a 100% subsidiary of N.I. Corporation at Austin, Texas, USA. 3. Assessee imports various products from its Holding Company and supplies the same to its customers in India. During the relevant assessment year, the assessee imported various products from their Principal

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

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)

The appeals are dismissed

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

Delay condoned. 2. These appeals have been filed against the common judgment of Delhi High Court dated 16.02.2017 by which the Delhi High Court   has   allowed   the   writ   petitions   filed   by   the   private respondents herein.  The appeals have been filed by New Okhla Industrial   Development   Authority,   Greater   Noida   Industrial Development Authority, Commissioner of Income Tax as well as Income

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned in Special Leave Petition arising out of Diary No.32623 of 2024. Leave granted in all the Special Leave Petitions. 2. The issue involved in this batch of appeals is, whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) as Digitally signed by ARJUN BISHT Date

COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. NEBULAE HEALTH CARE LTD

H CIVIL APPEAL NO. 1142 OF 2009 J U D G M E N T A.K. SIKRI, J. Delay condoned. 2) These appeals raise an issue of eligibility of concession/exemption from excise duty that is provided under Notification nos. 8/1999, 8/2000, 8/2001, 8/2002 and 8/2003 to the Small Scale Industrial Units (for short, 'SSI Units'). It is not in dispute

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

H. Kapadia & B. Sudershan Reddy JUDGMENT: J U D G M E N T CIVIL APPEAL NOS. 8529-8531 OF 2001 with Civil Appeal Nos. 2008-2010 of 2002 KAPADIA, J. 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