M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

disallowing the benefit of the notification to the Defibrillator thereby concurring with the view of the Technical Member. 11) This is how the matter has come up to this court in the form of present appeal filed by the appellant under Section 35 L(b) of the Civil Appeal Nos. 5523 & 6037 of 2004 Page 7 of 19 Page

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

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

COMMNR. OF CENTRAL EXCISE, BELGAUM vs. M/S. AKAY COSMETIC (P) LTD. HUMBLI

section 35-L(b) of the Act. By judgment delivered by this Court today in the case of Commissioner of Central Excise, Belgaum v. M/s Akay Cosmetics Pvt. Ltd. [Civil Appeal Nos.3792-3803 of 2000], this Court has partly allowed the department’s appeal. However, the order of remand on the question of "related person" during the period 4/91 to 3/93