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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

1. GRANT OF LICENSE: This EULA grants you the following rights: a. Systems Software - You may install and use one copy of the SOFTWARE PRODUCT on a single computer, including a workstation, terminal, or other digital electronic device (“COMPUTER”). You may permit a maximum of five (5) COMPUTERS to connect to the single COMPUTER running the SOFTWARE PRODUCT solely

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

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

disallowed otherwise through a statute. This Court in SC Kothari (supra) had merely laid down the general proposition of law by taking note of the position prevailing in other countries, but in any case, it has got no application over a case of either a penalty or confiscation. 21.2 The law as laid down in Haji Aziz (supra) despite being

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. SIDDACHALAM EXPORTS PRIVATE LTD. vs. COMMISSIONER OF CENTRAL EXCISE DELHI-III

The appeal is allowed; the

disallowed, and penalty under Section 114 of the Act should not be imposed on the exporter. 7. On 7th December, 2004, the said Pankaj, authorised signatory of M/s Skipper International submitted another letter to the Commissioner (Adjudication Bench) stating that their earlier letter dated 12th March, 4 2003 should not be relied upon for any purpose in as much

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

161 (Bom.) Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 18 of 27 Page 19 JUDGMENT specifically defined in Section 4(3)(d) of the said Act. The present Section 4(1)(a) r/w definition of term transaction value gives more clarity and all doubts as to how the assessable value is to be arrived at are removed

ARAVINDA PARAMILA WORKS vs. COMMR. OF INCOME TAX

In the result, we uphold the view taken by the

disallowed by the Assessing Authority. The Commissioner of Income Tax (Appeals) took a contrary view. The Income Tax Appellate Tribunal held that the Commissioner (Appeals) was not justified in allowing the said weighted deduction. From out of the judgment and order of the Tribunal, the following question was referred to the High Court for its considerations: Whether on the facts

COMMISSIONER OF INCOME-TAX, WEST BENGAL,CALCUTTA vs. GUNGADHAR BANERJEE AND CO. (P) LTD

In the result we hold that the order of the High Court is

disallow many expenses actually incurred by the assessee; and in computing his income he may include many items on notional basis. But the commercial or accounting profits are the actual profits earned by an assessee calculated on commercial principles. [445F-H.] Commissioner of Income-tax, Bombay City v. Bipinchandra Maganlal and Co. Ltd. (1961)41 I.T.R. 296, followed

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