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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with

COMMNR. OF CENTRAL EXCISE, DELHI vs. M/S. PEARL DRINKS LTD

150 ELT 661) affirmed the said disallowance except for two items. The effect of the said disallowance had not according to the Board been taken into consideration by the adjudicating authority while granting the deductions claimed by the respondent-company. 8. In compliance with the order passed by the CBEC the Commissioner of Central Excise preferred an appeal under Section

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

disallowed the aforesaid claims, the assessee appealed to the Appellate Assistant Commissioner who dismissed the appeals. On further appeal the Tribunal allowed the claims and depreciation on the roads as well as development rebate in regard to the transport viz., tractor, trailer etc. The Revenue filed an application under Section 256(1) of the Income

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

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

disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees came to be dismissed by the High Court as the respective assessees moved the Appellate Authority prescribed

KIRLOSKAR BROS. LTD. vs. COMNR. OF CENTRAL EXCISE, PUNE

Section 4 of the Central Excise and Salt Act, 1944 (in short the ‘Act’) for the compressors manufactured by it. It also filed price list in Part II for the same kind of compressors showing a lesser price of Rs. 150 of assessable value per compressor than in the Part I price list for sales to alleged bulk buyers. Notice

COMMNR. OF CENTRAL EXCISE, RAIPUR vs. M/S. HIRA CEMENT

Appeal is allowed and the impugned judgment is set aside and the

150 tonnes per day. As a SSI unit, the Respondent herein claimed exemption from payment of excise duty in terms of a notification dated 28.2.1993. The said notification was issued under Section 5A of the Act; paragraph 4 whereof reads as under: "4. The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes

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

2TATE BANK OF PATIALA, PATIALA vs. COMMISSIONER OF INCOME TAX, PATIALA

The appeals are allowed

disallowed. The assessee has filed special leave petitions in this Court directly against the aforesaid order of the Appellate Tribunal. 4. Special leave petition (C) No. 27551 of 1995, relating to the same assessee and involving consideration of the same question, relates to the assessment year 1985-86. The Appellate Tribunal finally decided against the assessee following the earlier decision