M/S. W. T. SUREN & CO. LTD. vs. THE COMMISSIONER OF INCOME TAX. BOMBAY

207 (Mad)] and said that Section 37(1) was not attracted in the case and the question referred to it was answered in negative in favour of the revenue and against the assessee. The Court observed that liability to pay gratuity could not be said to have reason at the time of the transfer as a result of the assessee

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

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

The appeal is allowed with costs

disallowed on the ground that the income from sugar-cane cultivation was agricultural income and not exigible to tax. The Appellate Tribunal found that the cultivation of sugar-cane and the manufacture of sugar by the assessee constituted one single and indivisible business. It was held by this Court that the entire managing agency commission was laid

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section be deemed to represent the income in respect of which particulars have been concealed. Explanation 2\005\005\005\005. Explanation 3\005\005\005\005. Explanation 4.- For the purposes of clause (iii) of this

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 MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE

The appeals are disposed of in the above terms

Sections mentioned above. Feeling aggrieved, the Assessee preferred an appeal before the Commissioner of Income-Tax (Appeals) who passed an order on 15th October, 1998. The appeal was allowed in part inasmuch as it was held that the Assessee was entitled to a deduction towards legal expenses. However, the claim of the Assessee regarding deduction or depreciation on the Intellectual

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

disallowed for such non- deduction of tax at source. 30. The above examples show that the 1961 Act is an integrated code in which one cannot segregate the computation machinery from the collection and recovery machinery. (ii) On the Scope of Section 192(1): 38 31. On behalf of the tax-deductor-assessee the basic contention before us was that

THE COMMISSIONER OF INCOME-TAX vs. M/s. McMILLAN & CO

207 1958 SCR 689 ACT: Income-Tax-Assessment -Acceptance by Income-tax Officer of the assessee’s method of accounting--Power of Appellate Assitant Commissioner in appeal -If can reject such method and adopt another Indian Income-tax Act (XI of 1922), ss. 31, 13 Proviso-Indian Income-tax Rules, R. 33. HEADNOTE: The respondent assessee, a non-resident company

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

disallowed. 5. Upon consideration of the explanation furnished by the assessee, the Commissioner inter-alia came to the conclusion (relevant for the controversy at hand) that unless the specified goods or the packaging in which these are sold, bear the brand name or the logo, prescribed S.S.I. exemption cannot be denied. Thus, the Commissioner held that since there was neither