M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

assessing officer would have to find that the appellant by the deliberate act of short delivering the goods and continuing with the possession of the goods not only contrary to the contract but also to the law of the land, both in the Carriers Act 1865 and breaking the penal law as well, the appellant must be treated

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: (AIR p. 1339, para 8) ‘8. … The amending clause does not seek   to   explain   any   pre­existing legislation   which   was   ambiguous   or defective.   The   power   of   the   High Court   to   entertain   a   petition   for exercising   revisional   jurisdiction was   before   the   amendment   derived from   Section

COMMISSIONER OF INCOME TAX, MADRAS vs. M/S. LUCAS T.V.S. LTD. PADI CHENNAI

The appeals are allowed to the aforesaid extent

house; (b) Any office appliances or road transport vehicles; (c) Any ship, machinery or plant in respect of which the deduction by way of development rebate is allowable under section 33; and (d) Any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing

M/S. K.C.C. SOFTWARE LTD. vs. DIRECTOR OF INCOME TAX (INV.)

The appeal is dismissed subject to the aforesaid

block period in terms of Chapter XIV-B. Section 158 relates to retention and not appropriation. http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 4 of 7 9. Stand of the respondents on the other hand was that reference to Section 153A in Section 132B shows that it relates to estimated liability. Though it is accepted that the provision relating

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

block assessment in terms of Chapter 25 XIV-B of the Act. The test to consider the justiciability of belief is whether such reasons are totally irrelevant or whimsical. The reply in the counter affidavit shows that the intention of the Revenue was to un-layer the layering of money which is suspected to be done by the assessee

COMMISSIONER OF INCOME TAX vs. M/S JINDAL STEEL THROUGH ITS MANAGING DIRECTOR

Appeals are hereby dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

housing or other activities being an integral part of the highway project; and (c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (ii) any undertaking which has started or starts providing telecommunication services whether basic or cellular, including radio paging, domestic satellite service or network of trunking and electronic data

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

assessable to the sales tax? He submitted that the principal contention of the appellants before this Court in the case of the  TATA Consultancy Services  (supra) was that the canned software was “intangible property” and hence would not come within the definition of the “goods”.  He would submit that the   issue   was   clearly   not   whether   the   canned   software   was “goods

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

assessment, while Section 144 thereof speaks of Best Judgment Assessment. Section 143 of the Act speaks of an assessment made when a return has been filed under Section 139 or in response to a notice under sub- section (1) of Section 142 and the return is processed leading to an assessment order being passed by the Assessing Officer. However when

M/S. TECHNO SHARES & STOCKS LTD. vs. COMMISSIONER OF INCOME TAX-IV

assessment under Section 147 was the claim of depreciation by the assessee on BSE membership card amounting to Rs. 23,65,000/-. The claim of depreciation of the assessee was based on Section 32(1)(ii) which stood inserted by Finance (No. 2) Act, 1998 w.e.f. 1.4.1999. However, the said Section deals with claim for depreciation of items acquired

AKBAR BADRUDDIN JIWANI vs. THE COLLECTOR OF CUSTOMS

houses, buildings, or works which would otherwise have been unnecessarily enumerated." It has been secondly submitted on behalf of the appel- lant that the general principle of interpretation of tariff entries occurring in a tax statute is that of commercial nomenclature or understanding in the trade. It is also a settled legal position that the said doctrine of commercial nomenclature

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

assesses and used by them in the production of nylon yarn could be classified, for the purpose of levying excise duty, under Item 15- A in Schedule I to the Central Excises and Salt Act, 1944, as it stood during the period from 1962 to 1972. Item 15-A was amended in 1964. Before its amendment, the heading