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3 results for “condonation of delay”+ Section 202clear

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Key Topics

Section 43(1)2Exemption2

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

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25 The doctrine of merger results

COMMISSIONER OF INCOME TAX, HYD. vs. M/S. P.J. CHEMICALS LTD

In the result, we affirm the judgments of the High Courts which have

C.A. No.-002474-002474 - 1991Supreme Court
14 Sept 1994
For Respondent: P.J. CHEMICALS LTD. ETC
Section 256Section 43(1)

condone the delays. In the special leave petitions, we grant special leave. These are cases in which the High Courts have held that subsidies granted to industries on a percentage of the capital cost are not deductible from the "actual cost" under Section 43(1) of the Act for purpose of calculation of depreciation etc. 2. The second batch consists

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

C.A. No.-002789-002789 - 2007Supreme Court27 Oct 2015
Section 11A

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 that the respondents – assessees in these appeals fulfill eligibility conditions for availing the benefit of SSI exemption under