INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

11. Section 2(c) refers to every person who is a relative of a person referred to in clause (a) or clause (b). Section 2(e) refers to any holder of any property which was at  2005 SCC OnLine Ker 101 4 any   time   previously   held   by   a   person   referred   to   in clause (a) or clause (b). When we read

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

3) SCR 947; Commissioner of Income Tax v. Andhra Pradesh Road Transport Corporation 1986 (1) SCR 570; Queens’s Educational Society v. CIT 2015 (8) SCC 47. 572002 (2) SCR 743 35 10(46). He urged that in terms of Section 11(7)58 the Board has an option to claim exemption either under Section 11 or under Section

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

House of Parliament. (1D) Notwithstanding anything contained in sub- section (1), the processing of a return shall not be necessary, where a notice has been issued to the assessee under sub-section (2): Provided that the provisions of this sub-section shall not apply to any return furnished for the assessment year commencing on or after

COMMNR. OF CENTRAL EXCISE, AHMEDABAD vs. SOLID & CORRECT ENGG. WORKS

In the result we allow these appeals, set aside orders

Bench: We Formulate The Precise Questions That Fall For Our Determination, It Is Necessary To Briefly Set Out The Factual Backdrop In Which The Same Arises. 2. M/S Solid & Correct Engineering Works, M/S Solid Steel Plant Manufacturers & M/S Solmec Earthmovers Equipment Are Partnership Concerns Engaged In The Manufacture Of Parts & Components For Road & Civil Construction Machinery & Equipments Like Asphalt Drum/Hot Mix Plants & Asphalt Paver Machine Etc. M/S Solex Electronics Equipments Is, However, A Proprietary Concern Engaged In The Manufacture Of Electronic Control Panels Boards. It Is Not In Dispute That The Three Partnership Concerns Mentioned Above Are Registered With Central Excise Department Nor Is It Disputed That The Proprietary Concern Is A Small Scale Industrial Unit That Is Availing Exemption From 2

11. Entry 8474 in the First Schedule to the Central Excise and Tariff Act, 1985 stipulates the rate at which excise was payable on machinery of the kind enumerated in that Entry which reads: “Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

11 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 12 JUDGMENT Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income chargeable under sub- section

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

11. It is pointed out that Section 17(5)(c) carves out an exception only for works contracts, assuming that this is the only category of service where there is no breakage in the chain of taxable supplies. It is submitted that while Section 17(5)(c) allows ITC on works contracts for contractors, ITC has been blocked for other

AGRICULTURAL PRODUCE MARKET COMMITTEE vs. COMMR.OF INCOME TAX

Appeals are dismissed with no order as to costs

house property”, “Capital gains” or “Income from other sources” or from a trade or business carried on by it 4 which accrues or arises from the supply of a commodity or service (not being water or electricity) within its own jurisdictional area or from the supply of water or electricity within or outside its own jurisdictional area.” 11. Through

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

House of the Legislature of that State.” 20. It is also relevant to notice certain provisions of Act, 1976, before we proceed further to examine the issue. The authority has been constituted by notification dated 17.04.1976 exercising power under Section 3 of Act, 1976. Section 3 provides for Constitution of the Authority which is to the following effect: “3

THE COMMISSIONER OF INCOME TAX, LUCKNOW. vs. U.P. FOREST CORPORATION

Appeals are allowed

house property", "Capital Gains" or "Income from other sources" or from a trade or business carried on by it which accrues or arises from the supply of a commodity or service not being http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 9 water or electricity within its own jurisdictional area or from the supply of water or electricity within

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

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

11 (1998) 232 ITR 837 39 case, it is noted that Section 69A of the Act was invoked after finding the assessee and one Ameen were found to be in possession of gold at railway station and were convicted under Section 135(b)(ii) of the Customs Act. The Court held against the revenue after holding as follows: “In this

R & B FALCON (A) PTY LTD. vs. COMMISSIONER OF INCOME TAX

Appeal is allowed to the above extent

House of Lords in the matter of R.V. National Asylum Support Service [(2002) 1 W.L.R.2956] and its interpretation of the decision in Pepper v. Hart [(1993) A.C. 593]. on the question of ’executive estoppel’. In the former decision, Lord Steyn stated:- "If exceptionally there is found in the Explanatory Notes a clear assurance by the executive to Parliament about

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

11. Income from property held for charitable or religious purposes.— (5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely:— (i) investment in savings certificates as defined in clause (c) of Section 2 of the Government Savings Certificates

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

house (unless with the consent of the occupier thereof) without previously giving such occupier at least seven days' notice in writing of his intention to do so.” “5A. Hearing of Objections.- (1) Any person interested in any land which has been notified under section 4, sub-section (1), as being needed or likely to be needed for a public purpose

THE INCOME TAX OFFICER, vs. URBAN IMPROVEMENT TRUST

The appeals are allowed

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

3. For deciding this batch of appeals, it shall be sufficient to notice the facts of Civil Appeal arising out of S.L.P. (C) No. 18067 of 2018 – The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota. 4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income

COMMR. OF INCOME TAX vs. PARMESHWARI DEVI SULTANIA

house of the first defendant on March 23, 1990 and seized those gold ornaments which weighed 2128 gms. along with other assets. Plaintiff said that she filed a petition before the Income Tax Officer for return of the ornaments but he refused. The plaintiff then issued a notice to the Commissioner of Income Tax, Orissa, defendant No.7

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

3. The possession delivered, if at all, was as a licencee for the development of the property and not in the capacity of a transferee. 4. Further Section 53A of 1882 Act, by incorporation, stood embodied in Section 2(47)(v) 11 of the Act and all the essential ingredients of Section 53A of 1882 Act were required

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

The appeal is dismissed subject to the aforesaid

3). (g) List of places where further section has to be taken for any other reason. (h) List of promissory notes, fixed deposit\022s receipts, Hundies etc. requiring special attention. (i) Details of packages of cash which are to be deposited into the Personal deposit Account in the Reserve Bank/State Bank. (j) Details of packages of bullions, jewellery etc. required

SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN

3 528 in Sector 8, Chandigarh so that the sale proceeds, including capital gain, can be used for purchase of the aforestated House No. 528. The said house was purchased on 30th April, 2003 i.e. well within one year from the date on which the agreement to sell had been entered into by the appellants. The validity of the Will