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

The appeals are allowed

133 ELT 9 (SC), set it aside allowing the appeal filed by the Department. Since the decision of the Larger Bench of CEGAT cannot be said to be a good law in view of the decision of this Court referred to above, all the appeals deserve to be allowed by setting aside the order passed by CEGAT. The learned counsel

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

M/S. VIKRAM CEMENT vs. COMMNR. OF CENTRAL EXCISE, INDORE

133) ELT 3. In the judgment of the Division Bench of this Court in J.K.. Udaipur Udyog Ltd. (supra), this Court took the view inter alia that the Modvat scheme was different and distinct from the Cenvat scheme whereas according to the assessees, there was no such difference except that Cenvat scheme covered inputs, capital goods and services

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

Appeals are disposed of with the aforementioned directions

133-A of the Income Tax Act, 1961 (hereinafter referred to for the sake of brevity as, “the said Act”) and verified for herself: (a) factum of the existence and actual working of Unit; (b) Installation of Plant and machinery working with the aid of power; (c) Presence of requisite number of workers, some of whose statement were records

COMMNR. OF CENTRAL EXCISE, TAMIL NADU vs. M/S. SOUTHERN STRUCTURALS LTD

133) ELT 481 wherein it was held that the cost of inspection would form part of the value. In this case, the contract itself provided that the cost of testing at Government expenses will be to the contractor's account. Therefore, the amount received would be includible in the C.A.No.180/03 .... (contd.) - 5 - assessable value and longer period of limitation