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

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

124 of 2015,  C.A. No. 1101 of 2013, C.A. No. 129 of 2015,  C.A. No. 125 of 2015,    C.A. No. 127 of 2015, C.A.No

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

property rights in and to the SOFTWARE PRODUCT (including but not limited to any images, photographs, animations, video, audio, music, text, and “applets” incorporated into the SOFTWARE PRODUCT), the accompanying printed materials, and any copies of the SOFTWARE PRODUCT are owned by Microsoft or its suppliers. All title and intellectual property rights in and to the content that

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

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

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section 66 D. The relevant part

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

124 ITR 391(Gujarat), retention/continuation dues can be construed as income under the head “salaries”. According to the learned counsel, the Gujarat High Court (supra) had held that amounts paid outside India by the French company for rendering services in India though referred to as “retention remuneration” was not liable to tax in India because the word “earned

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

3 crores to Rs 250 crores per annum during the period 2002-2003 to 2006-2007. Even after 11-2-2007, taxes are being paid by VIH ranging from Rs 394 crores to Rs 962 crores per annum during the period 2007-2008 to 2010-2011 (these figures are apart from indirect taxes which also run in crores). Moreover

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

property is liable to be sold, in due process of law, for realisation of the public demand. It is clear, therefore, that inequality is writ large on the Act and is inherent in the very provisions of the taxing section. It is also clear that there is no attempt at classification in the provisions of the Act. Hence, no more

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

Bench: HON'BLE MR. JUSTICE M.R. SHAH

124 ITR 41. The impugned judgment and order passed by the High Court is the subject matter of the present appeal. 3. Shri Balbir Singh, learned ASG has appeared on behalf of the Revenue and Shri Arijit Prasad, learned Senior Advocate has appeared on behalf of the assessee. 3.1 Shri Balbir Singh, learned ASG appearing on behalf of the Revenue

KOTHARI FILAMENTS vs. COMMR.OF CUSTOMS (PORT) KOLKATA

Appeal is allowed with the aforementioned directions with costs

124 of the Customs Act, 1962 (for short, ‘the Act’) was issued on appellants on 8.3.2000 asking them to show cause as to why the consignment said to be valued at Rs.63,32,018.60 CIF should not be confiscated under Section 111(d) and 111(m) of the Act, 1962 and as to why the importers and their agents should

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

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

section notes. It is only when (i) no clear pathway exists to determine classification under a chapter heading, i.e., absence of a definition or criterion, and (ii) there is ambiguity regarding the meaning and scope of a tariff item, that the possibility of invoking the common parlance test arises. 57. In Chemical and Fibres of India Ltd & Ors. v. Union

ASSTT DIRECTOR OF INCOME TAX I NEW DELHI vs. M/S E FUNDS IT SOLUTION INC

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 90 thereof, does not speak of the concept of a PE. This is a creation only of the DTAA. By virtue of Article 7(1) of the DTAA, the business income of companies which are incorporated in the US will be taxable only in the US, unless it is found that they were PEs in India, in which event

M/S. BANGALORE CLUB vs. COMMISSIONER OF INCOME TAX

124 OF 2007 M/S. BANGALORE CLUB — APPELLANT VERSUS COMMISSIONER OF INCOME TAX & ANR. — RESPONDENTS WITH CIVIL APPEAL NO. 125 OF 2007, CIVIL APPEAL NO. 272 OF 2013 (Arising out of S.L.P.(Civil) No. 16863 of 2010), CIVIL APPEAL NO.273 OF 2013 (Arising out of S.L.P.(Civil) No. 16880 of 2010), CIVIL APPEAL NO.274 OF 2013 (Arising out of S.L.P.(Civil