CATHOLIC SYRIAN BANK LTD. vs. COMMISSIONER OF INCOME TAX, THRISSUR

disallowed. This amount was added back to the taxable income of the assessee, for which a demand notice and challan was accordingly issued. This order of the assessing officer dated 24th January, 2005, was challenged in appeal by the assessee on various grounds. 2. The Commissioner of Income Tax (Appeals) [hereafter referred to as ‘the CIT(A)’], vide its order

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

b. Storage/Network Use - You may also store or install a copy of the SOFTWARE PRODUCT on a storage device, such as a network server, used on to install or run the SOFTWARE PRODUCT on your other COMPUTERS over an internal network: however, you must acquire and run a licence for each separate COMPUTER on or from which the SOFTWARE PRODUCT

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

disallowed in the subsequent year, in the case of the then transferee company. The decision of the Delhi High Court, in Spice (supra), after discussing the decision in Saraswati Syndicate, went on to explain why assessing an amalgamating company, without framing the order in the name of the transferee company is fatal: “10. Section 481 of the Companies Act provides

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

disallowance of ITC on goods and services used in the construction of buildings could be a logical corollary only if the buildings were intended to be sold as stock by the developer instead of being further used for providing taxable goods or services. There is no contradiction in promoting ITC on goods and services used for the construction of buildings

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

119   of   2015,   C.A. No. 116   of 2015,  C.A. No. 194  of  2015,  C.A. No. 114  of  2015,  C.A. No. 120  of  2015,  C.A. No. 7395  of  2012, C.A. No. 7394  of  2012, C.A.   No.   121     of     2015,     C.A.   No.   122     of     2015,     C.A. Nos.1430­1432 of  2018 @ SLP(C) No. 8507­

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

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

disallowing the deductions claimed under Section 80-IB of the Act, 1961. The impugned judgment and order passed by the High Court is the subject matter of the present appeal. CIVIL APPEAL NO. 4822 OF 2022 Page 3 of 36 3. Learned counsel appearing on behalf of the assessee has heavily relied upon the decision of this Court

COMMISSIONER OF INCOME-TAX, MADRAS vs. R.M. CHIDAMBARAM PILLAI ETC

b) stress- es that otherwise ’salary’ will retain its true character and not be regarded as profits. The other categories in both these sections also bring home the purpose to be to prevent evasion, not to inject jurisprudential changes. Both sides are armed cap a pie with rulings for their respective positions. The weaponry in forensic battle is precedentry; also

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 85-C earlier and Section 80-O later were inserted to the Act of 1961. Noteworthy it is that from time to time, the 53 ambit and sphere of Section 80-O were expanded and even the dealings with foreign Government or foreign enterprise were included in place of “foreign company” as initially provided. The requirement of approval

CHANDRAKANT KRISHNARAO PRADHANAND ANOTHER vs. THE COLLECTOR OF CUSTOMS, BOMBAYAND OTHERS

119 profession or to take a chance. The movement of goods, the due performance, of the duties and functions under the Sea Customs Act and observance of the regulations are not easy matters for a person, who is not sufficiently experienced and who has not got the backing of a certain amount of business and the experience which such business

M/S.L.R.BROTHERS,INDO FLORA LTD. THROUGH ITS DIRECTOR vs. COMISSIONER OF CENTRAL EXCISE

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

119(1994)EOB/34/94 dated 04.5.94, issued by Govt.   of   India,   Ministry   of   Industries,   Department   of Industrial   Development,   Secretarial   for   Industrial approval, MUCC Section, New Delhi, the bonding period of M/s. L.R. Brothers Indo Flora Ltd., was fixed for 10 years during which they were required to achieve 62% value   addition   over   and   above   the   imports   and   other factors contributing towards

S.A. BUILDERS LTD. vs. COMMNR. OF INCOME TAX, CHANDIGARH

B. SINHA & MARKANDEY KATJU JUDGMENT: J U D G M E N T (Arising out of Special Leave Petition Nos. 21707-21710/2004) [with CA Nos. 5812 /2006 @ SLP(Civil) Nos. 1300-1301/2005] MARKANDEY KATJU, J. Leave granted. These two appeals involve common questions of law and fact and hence are being disposed of by a common judgment. Since