THE SOUTH INDIAN BANK LTD. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE HRISHIKESH ROY

disallowed. If an expenditure incurred has no causal connection with the exempted income, then such an expenditure would obviously be treated

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI

Appeal is hereby allowed to the extent

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

disallowing exemptions wrongly claimed. Thereafter, the recovery can be made by an order of the competent officer as per Second

M/S. SARAF EXPORTS vs. COMMISSIONER OF INCOME TAX, JAIPUR - III

Bench: HON'BLE MR. JUSTICE M.R. SHAH

disallowing the exemption as claimed, came to be upheld by the Commissioner of Income Tax (Appeals). However, the Income Tax Appellate

COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD

The appeal is allowed and the impugned order is set aside, leaving the

exemption should not be disallowed. 5. Upon consideration of the explanation furnished by the assessee, the Commissioner inter-alia came

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

disallowed the benefit of the exemption for commission provided to doctors engaged in private practice for referring their patients to the assessee

UNISON ELECTRONICS PVT. LTD. vs. COMMISSIOINER, CENTRAL EXCISE, NOIDA

The appeals are dismissed

Bench: Dispatch From Their Factory & Stickers Bearing Uts/Tsn Were Being Affixed & These Sticker Bear The Words “Checked Sl. No. Do Not Remove This Sticker” & That The 2

disallowed the benefit of small scale exemption notification. It was submitted that the words UTS and TSN are not brand

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE

exemption under the relevant notification cannot be disallowed on the ground of use of imported wax as wax has already

P.R. PRABHAKAR vs. COMMNR. OF INCOME TAX, COIMBATORE

Exemption claimed under the aforementioned provision was disallowed by the Assessing Officer on the premise that they having incurred loss

ASST. COMMR. OF INCOME TAX, MADRAS vs. THANTHI TRUST

disallow the claim of the Trust for exemption under Section 4(3)(i) of the Income Tax Act, 1922 for the Assessment

RAJASTHAN STATE WAREHOUSING CORPN. vs. COMMR. OF INCOME TAX

The appeal is allowed with costs

disallowed the rest of it which was referable to the non-taxable income, being exempt under Section 10(29) of the Act. On appeal

COMMISSIONER OF CUSTOMS, CALCUTTA vs. G.C. JAIN

Appeals are dismissed but without any

exemption, it is for the department to find out the correct legal position and to allow or disallow the same

COMMISSIONER OF CENTRAL EXCISE vs. M/S.GUJRAT NARMADA V.FERTILIZERS COL.LTD

disallowed due to interpretation of Rule 6 of the 2002 Rules by 2 the Commissioner who took the view that since fertilizers were exempted

COMMR. OF INCOME TAX, MADRAS vs. BRAKES INDIA LTD., MADRAS

Accordingly fails and is dismissed

disallowed the balance of Rs. 15,376 in view of Section 40(c)(iii) of the Income-tax Act, 1961. On an appeal by the assessee, the Appellate Assistant Commissioner held that since the salary of the foreign technical director was exempt

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

exemption from tax, of a sum which had been allowed as a trading liability, on accrual basis, in the hands of the transferee company which had ceased to exist. The Revenue disallowed

NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION vs. COMMISSIONER OF INCOME TAX-V, DELHI

Bench: HON'BLE MR. JUSTICE SANJAY KISHAN KAUL

disallowed the same as a deduction. What weighed with the AO was also the fact that the grants received from the Central Government were in the nature of a capital receipt exempt

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

disallowance for the non-qualifying services, after taking into consideration the totality of agreement, so that the balance of the royalty/fees, etc., which was for the services covered by Section 80-O, could be exempted

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

exemption from tax, of a sum which had been allowed as a trading liability- on accrual basis, in the hands of the transferee 11 1963 Supp (1) SCR 699 12 1964 (6) SCR 590 12 company which had ceased to exist. The revenue disallowed

COMMNR.,CENTRAL EXCISE, MADRAS vs. M/S. ADISON & CO. LTD

Bench: Us Because Of An Order Dated 16.07.2008, By Which There Was A Reference To A Larger Bench In View Of The Importance Of The Questions Involved. 2. Civil Appeal No. 7906 Of 2002 Arises From The Judgment Dated 23.11.2000 Passed By The Madras High Court In R.C. No. 01 Of 1999. Civil Appeal No. 14689 Of 2015 Was Filed By The Revenue Against The Judgment Dated 26.11.2014 In Central Excise Appeal No. 21 Of 2009. Special Leave Petition (C) Nos. 18426 Of 2015, 18423 Of 2015, 18425 Of 2015, 23722 Of 2015, 12282 Of 2016, 16142 Of 2016 & 16141 Of 2016 Are Filed Against The Judgment Of The Andhra Pradesh High Court In Central Excise Appeal Nos. 21 Of 2005, 9 Of 2005, 51 Of 2004, 10 Of 2005, 44 Of 2004, 38 Of 2004 & 18 Of 2005 Respectively. 3. Civil Appeal No. 8488 Of 2009 Is Filed Against The Judgment Dated 20.08.2008 Passed By The Bombay High 2

disallowed only because they are not payable at the time of each invoice or deducted from the invoice price. He also placed reliance on IFB Industries Ltd. Vs. State of Kerala reported in (2012) 4 SCC 618 to support his submission that to qualify for exemption