COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

Delay was condoned and appeal was admitted. Notice was also issued for interim relief. In the meantime, stay was granted against refund of amount if not already refunded. The interim order was thereafter continued and hearing was expedited. On May 01, 2003, the appeals were placed for hearing before a two Judge Bench and the following order was passed : "Heard

INCOME TAX OFFICER,MUMBAI vs. VENKATESH PREMISES COOP.STY.LTD

Bench: HON'BLE MR. JUSTICE NAVIN SINHA

Delay condoned.  Leave granted in all the Special Leave Petitions.  2. A common question of law arises for consideration in this batch   of   appeals,   whether   certain   receipts   by   co­operative societies,   from   its   members   i.e.   non­occupancy   charges, transfer charges, common amenity fund charges and certain other   charges,   are   exempt   from   income   tax   based   on   the doctrine of mutuality.  The challenge

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

97. There is yet another circumstance: Section 12-B does not create a new presumption unknown till then; it merely gives statutory shape to an existing situation, as explained hereinbefore. At the most, it can be said that there were two views on the subject and Section 12-B affirms one of them. Even without Section 12-B, the true

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

condone any delay in making such report. (3) Notwithstanding anything contained in sub-section (1), the Central Government may, on the recommendation of the Bank and having regard to the adequacy of the paid-up capital and reserves of a non- banking financial company in relation to its deposit liabilities, declare by order in writing that the provisions

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

97,12,106/- net profits were declared to be to the tune of Rs.1,96,77,631/-. For the subsequent three assessment years i.e. 2001-2002, 2002-2003 and 2003-2004, the proportionate net profits to the gross sales were 81%, 95% and 95% respectively. 2 It is furthermore stated that the total investment on plant and machinery for unit

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

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

Delay condoned. 1 Digitally signed by Sanjay Kumar Date: 2022.08.05 15:23:05 IST Reason: Signature Not Verified 3. This appeal under Section 35L(b) of the Central Excise Act, 1944   (for   short,   ‘the   Act   1944’),   as   made   applicable   to   the service tax by Section 83 of Chapter V of the Finance Act, 1994 (for short

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

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

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

M/S OSWAL PETROCHEMICALS LTD. vs. COMMISSIONER OF CENTRAL EXCISE MUMBAI II

Appeals are allowed in the following

Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN

condoned the delay in filing of the appeals and had issued notice. 6. Relevant facts may be briefly noted. 7. Appellant is a manufacturer of excisable goods falling under Chapters 27, 28, 29, 32, 38 and 39 of the Central Excise Tariff Act, 1985 (briefly ‘the Tariff Act’ hereinafter) 8. Appellant had filed classification list bearing No. 1/89-90 effective from