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

5   of   the   above judgment:­ “As pointed out by us that when on   the   strength   of   the   Rules available,   certain   acts   have   been done   by   the   parties   concerned, incidents   following   thereto   must take   place   in   accordance   with   the Scheme under which the duty had been paid   on   the   manufactured   products and if such a situation is sought to be   altered

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

5 RC-CN” shall also do everything that is required to ensure highest standards of quality hygiene and freshness of products including supervision at various stages. Article 4: HOKO pays to RC-CN 0.7% of the invoice amount on the C & F basis and US$ 2,000.00 per month as commission. When the quality of goods is found

THE COMMISSIONER OF INCOME-TAX,MYSORETRAVANCORE-COCHIN AND vs. THE INDO MERCANTILE BANK, LIMITED(and connected appeal)

In the result the appeals fail and are dismissed with costs

5 of 10 puting aggregate in- come 32 24 261 It is only necessary to set out s. 32(1) of the Travancore Act and the proviso which correspond to s. 24(1) and proviso (i) of the Indian Act and which are necessary for the decision of the appeals before us: S.32(1) " Where any assessee sustains a loss

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