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

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

COMMISSIONER OF INCOME-TAX, U.P. vs. GAPPUMAL KANHAIYA LAL

Appeal stands dismissed with costs and we consider that

149 of the said Act are "annual charges not being capital charges to which the property is subject," within the meaning of s. 9 (1) (iv) of the Indian Income-tax Act, 199.2, and should therefore be deducted from the bona fide annual value of the property determined under sub-sections (1) and 12) of s. 9 of the Indian

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

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

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

1 explicitly states that the classification of a good should prioritise chapter headings, chapter notes, and 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 AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

1 All ER 865 (HL)] enunciated the look at test. According to that test, the task of the Revenue is to ascertain the legal nature of the transaction and, while doing so, it has to look at the entire transaction holistically and not to adopt a dissecting approach. 97. One more aspect needs to be reiterated. There is a conceptual

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

149 (SC), the learned counsel has pointed out that therein, even five years’ licence to exhibit an Indian film abroad was held to be that of export of goods and merchandise, covered by Section 80HHC of the Act; and Section 80-O of the Act, being equally a provision for incentives to earn 29 foreign exchange, ought to receive

COMMNR. OF INCOME TAX, MUMBAI vs. D.P. SANDU BROS CHEMBUR (P) LTD

1 of 4 CASE NO.: Appeal (civil) 2335 of 2003 PETITIONER: Commissioner of Income Tax, Mumbai RESPONDENT: D.P. Sandu Bros. Chembur (P) Ltd. DATE OF JUDGMENT: 31/01/2005 BENCH: Ruma Pal,Arijit Pasayat & C.K. Thakker JUDGMENT: J U D G M E N T RUMA PAL, J. The primary question involved in this appeal is whether the amount received