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 CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

Bench: Us.

Section Note 2 to Section VI, no other classification is permissible. By consideration of the materials placed on record and also applying the 'Common Parlance Test', coconut oil packed in small sachets/containers 67 understood in the market by dealers/consumers as 'Hair Oil' is classifiable under Chapter 33, tariff item 33 05. In the case of MAIPL, 'Coconut Oil' packed

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

PRINCIPAL COMMISSIONER INCOME TAX 4 BENGALURU 2 vs. M/S JUPITER CAPITAL PRIVATE LIMITED

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

Delay condoned. 2. This petition is at the instance of the Revenue, seeking leave to appeal against the judgement and order dated 20.02.2023 passed by the High Court of Karnataka at Bengaluru in Income Tax Appeal (ITA) No. 299 of 2019 by which the appeal filed by the Revenue against the judgement and order passed by the ITAT Bengaluru came

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

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

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

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

Delay Condoned. Leave granted. 2. This appeal when alongwith several appeals were heard on 16.11.2016, this Court noticed that in batch of cases, four questions have arisen.   The present batch of cases of which Civil   Appeal   No.   2165   is   a   leading   case   relates   only   to Question No.2, which is to the following effect:­ “Whether   sub­section   (2)   and   sub­section

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

Delay condoned in Special Leave Petition (C) No.....CC 9101 and 10193 of 2014. 2) Leave granted. 3) All these appeals (except Civil Appeal No. 1245 of 2012 and Civil Appeals arising out of SLP (C) No....CC Nos. 9101 and 10193 of 2014 and SLP (C) No. 14812 of 2014, which are filed by the Revenue) are preferred

COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

2 SCR 824 : AIR 1970 SC 898 and we respectfully agree with it. Such a claim is maintainable both by virtue of the declaration contained in Article 265 of the Constitution of India and also by virtue of Section 72 of the Contract Act. In such cases, period of limitation would naturally be calculated taking into account the principle underlying

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 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

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

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

17 (1) investments of such company in shares of- (i) its subsidiaries; (ii) companies in the same group; (iii) all other non-banking financial companies; and (2) the book value of debentures, bonds, outstanding loans and advances (including hire-purchase and lease finance) made to, and deposits with,- (i) subsidiaries of such company; and (ii) companies in the same group

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Delay in filing SLP(C) Diary No. 22308/2022 is condoned. Digitally signed by CHETAN ARORA Date: 2025.12.19 17:14:51 IST Reason: Signature Not Verified 2 2. I.A. No. 114870/2022 is allowed. 3. Leave granted in SLP(C) No. 16277/2014, SLP(C) No. 24756/2014, SLP(C) No. 719/2020 and SLP(C) No.__/2025 (arising out of Diary No. 22308/2022). 4. Civil

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

2 crores for expansion units. (ii) Increase in the free sale sugar quota depended upon increase in the production capacity. In other words, the extent of the increase of free sale sugar quota depended upon the increase in the production capacity. (iv) The benefit of the Scheme had to be utilised 17 only for repayment of term loans.” After discussing

COMMNR. OF CENTRAL EXCISE, DELHI vs. M/S. SANDAN VIKAS (I) LTD

Appeal stands disposed of with

IV ... Appellant Versus M/s. Sandan Vikas (I) Ltd. ...Respondent J U D G M E N T Dipak Misra, J. The present appeal calls in question the legal substantiality of the judgment and order dated 23.04.2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, ‘the Tribunal’) in Appeal No. E/577/2001-B whereby the Tribunal, placing

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