MARUTI SUZUKI INDIA LTD. (EARLIER KNOWN AS MARUTI UDYOG LTD.) vs. COMMISSIONER OF INCOME TAX DELHI

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

d)any   sum   payable   by   the   assessee   as interest   on   any   loan   or   borrowing   from any   public   financial   institution   or   a State   financial   corporation   or   a   State industrial   investment   corporation,   in accordance with the terms and conditions of the agreement governing such loan or borrowing, or 11 (e)   any   sum   payable   by   the   assessee   as interest on any loan

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

D of the Tribunal held that the object and spirit of Section 80-O was to mainly encourage Indian technical know-how and skill abroad and since the information was given outside India party and it was used outside India and payment was received in convertible foreign exchange, the condition required for allowing deduction under Section 80-O could said

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

1 of 2 CASE NO.: Appeal (civil) 336 of 2001 PETITIONER: Commissioner of Central Excise,Belgaum RESPONDENT: M/s Akay Cosmetics (P) Ltd DATE OF JUDGMENT: 01/04/2005 BENCH: S.N. VARIAVA, Dr. AR. LAKSHMANAN & S.H. KAPADIA JUDGMENT: J U D G M E N T KAPADIA, J. This is an appeal filed by the revenue under section

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