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

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

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

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