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2 results for “condonation of delay”+ Section 161(1)clear

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Key Topics

Section 733Section 1172

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

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)

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

COMMNR. OF CENTRAL EXCISE, VADODARA-I vs. M/S. GUJARAT CARBON & INDUSTRIES LTD

C.A. No.-001618-001618 - 2005Supreme Court18 Aug 2008
Section 117
Section 70
Section 71
Section 73
Section 84

condoned. Appeal Admitted. 2. In these appeals common points are involved and therefore they are disposed of by this common judgment. 3. Challenge in each case is to the judgment of various Benches of Customs, Excise & Service Tax Appellate Tribunal (in short ‘CESTAT’). The respondents in each case had engaged the services of transport operators. They were in other words