PR. COMMISSIONER OF INCOME TAX 10 vs. M/S KRISHAK BHARTI COOPERATIVE LTD

Bench: HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA

Delay condoned in SLP (C) Diary No. 4647 of 2018 and SLP (C) Diary No. 15333 of 2023. 2. Leave granted in SLP (C) No. _____ @ Diary No. 4647 of 2018, SLP(C) No. 11204 of 2023 and SLP (C) No. _____ @ Diary No. 15333 of 2023. Digitally signed by POOJA SHARMA Date: 2023.09.15 16:49:52 IST Reason: Signature Not Verified

M/S TOYOTA MOTOR CORPORATION vs. COMMR.OF INCOME TAX

The appeal is dismissed with the aforesaid observations

Bench: The Assessing Officer. What The High Court Has Done Is To Require The Assessing Officer To Pass A -2-

Delay condoned. Leave granted. We are not inclined to interfere with the impugned order of the High Court. The High Court has held that the Assessing Officer had disposed the proceedings stating the penalty proceedings initiated in this case u/s 271 C read with Section 274 of the Income Tax Act, 1961 are hereby dropped. According to the High Court

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

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

condonation of the said infraction, even if a return is filed in terms of sub- section (4). Accepting such a plea would mean that a person who has not filed a return within the due time as prescribed under sub-section (1) or (2) of Section 139 would get benefit by filing the return under Section 139(4) much later

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

263 OF 2026 [Arising out of SLP (C) No. 2565 of 2026] [Arising out of SLP (C) Diary No. 1260 of 2025] THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) AND OTHERS .... APPELLANT(S) VERSUS TIGER GLOBAL INTERNATIONAL IV HOLDINGS .... RESPONDENT(S) Digitally signed by CHANDRESH Date: 2026.01.20 10:13:19 IST Reason: Signature Not Verified 2 WITH CIVIL APPEAL

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

condoned. Leave granted. 1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience). 2. The orders passed by CESTAT in all these appeals have been in favour of the respondents-assessees. The CESTAT

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