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 Years 1955-56 to 1961-62. The Trust challenged the correctness of the tentative decision by filing a writ petition in the High Court of Judicature at Madras. On 25th June, 1961 the trustees of the Trust took

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

A.M. MOOSA vs. COMMNR OF INCOME TAX, TRIVANDRUM

disallowed the claim on the ground that the ’profits of the business’ computed under Section 80-HHC indicated a negative figure. An appeal was preferred before Commissioner of Income-Tax (Appeals), Cochin Bench, hereinafter, referred to as ’the CIT(A)’. The said appellate authority also was of the same view and dismissed the appeal. The assessee appellant preferred an appeal

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

13 has been stated that multiple issues on which addition have been made giving rise to the demand liabilities, and several of such issues are also recurring in nature. … … … 10. That it is also submitted that the order dated 23rd July, 2018 passed by the Assessing Officer is an order under Section 143(1)(D) for the assessment years

SHAH ORIGINALS vs. COMMISSIONER OF INCOME TAX 24 MUMBAI

Bench: HON'BLE MR. JUSTICE S.V.N. BHATTI

disallowing deduction under Section 80 HHC is illegal. In fine, the arguments are:- i. The foreign exchange credited to the EEFC account is a direct revenue from the export of garments. ii. The foreign exchange credited to the EEFC account is used for the business purposes of the assessee. 1 (1978) 4 SCC 358. 2 (2009) 13 SCC 1. 3

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

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

Disallowed deduction U/s.24(1)  as per discussion  7200/­ 2. Additions in gross profit  10000/­ 3. Additions on the basis of less  Household expenses withdrawals 18000/­ 4. Unexplained credits as per discussions  226000/­  261200/­ Total taxable Income Tax          348700/­ Assessment was made. Necessary forms were issued. Notice be issued separately for imposition of penalty under Section 272(1)(c).” 3. Aggrieved

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

13 SCC 225 Civil Appeal No.2948 of 2023 etc. Page 24 of 91 c. In response to the principles for examining the constitutional validity of taxation statutes, he submitted that the test of vice of discrimination in a taxing statute is less rigorous. He submitted that the Parliament is entitled to make policy choices and adopt appropriate classifications given

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

13. The aforesaid interpretation of sections 194C conjointly with section 200 and rule 30(2) is unblemished and without any iota of doubt. We, thus, give our imprimatur to the view taken…...” (emphasis in bold supplied) 16.5.1. Having said that deducting tax at source is obligatory, this Court proceeded to deal with the issue as to whether the word 'payable

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

Bench: HON'BLE MR. JUSTICE HRISHIKESH ROY

3) were introduced to the main section by the Finance Act, 2006 with effect from 01.04.2007. 13. The question therefore to be answered is whether Section 14A, enables the Department to make disallowance

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

13 facts necessary for completion of the original assessments was not tenable. Holding that there was no material before the Tribunal to come to the conclusion that the assessee had disclosed fully and truly all material facts required for completion of original assessments, the High Court set aside the order of the Tribunal and remanded the appeals back

UDAIPUR SAHKARI UPBOKTA THOK BHANDER LD. vs. COMMR.OF INCOME TAX

disallowed the claim on the ground that the appellant-society is a wholesaler of foodgrains and it is not a mere stockist as claimed and consequently it was not entitled to deduction under Section 80P(2)(e) of the 1961 Act. This order was applied for assessment years in question. Aggrieved by the assessment order(s), appellant filed appeals before

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

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

3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) 10. Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Ltd. 2016 (10) TMI 1022 (Gujarat) 11. Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573 (Orissa) 12. Smt. Smrutisudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) 13. Commissioner of Income

COMMISSIONER OF INCOME TAX, COIMBATORE vs. M/S. LAKSHMI MACHINE WORKS

13 of 18 Rs.5,48,355. 107.13-4 ASSESSEE WHOSE EXPORTS GOODS MANUFACTURED/PROCESSED BY OTHERS \026 HOW TO FIND OUT DEDUCTION - This category covers those assessees who export goods manufactured/processed by others: 107.13-4a Conditions \026 In order to get deduction one has to satisfy conditions specified in paras 107.13-3a. 107.13-4b Amount of deduction

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

13. Section 4, as it reads after the amendment of 2000, is as follows:- “4. Valuation of excisable goods for purposes of charging of duty of excise.- (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then on each removal of the goods, such value shall

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

13 C.A.@S.L.P.(C)No.12859 of 2020 etc. another licence holder, viz., to Kerala State Co­operatives Consumers’ Federation Ltd., the High Court has held that there is no exclusivity so far as FL­1 licences are concerned.  It is the contention of the learned counsel that the disallowance under Section 40(a)(iib) is not contingent upon the nature of licence

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

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

13(1), New Delhi in respect of M/s Rattan Gupta & Co. under section 132(5) of the Act. It appears that the said Rattan Gupta informed the assessees about notices under section 148 of the Act issued to each of them at the CA 5769/2022 Etc. Page 5 of 67 address of M/s Rattan Gupta & Co. at Daryaganj, New Delhi

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

disallow the credit on aforestated items on the ground that they were used for extraction of limestone in the mines and not within the factory in which cement (final product) was manufactured by the assessee. The assessee replied to each of the above three show-cause notices by which it submitted that the substantive definition of "input" as per clause

ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD

The appeal is allowed without

disallowing deductions, allowance or relief. 13. One thing further to be noticed is that intimation under section 143(1)(a) is given without prejudice to the provisions of section 143(2). Though technically the intimation issued was deemed to be a demand notice issued under section 156, that did not per se preclude the right of the Assessing Officer