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

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

199 ITR 370 Calcutta 29 of the said packages on the basis of the letter by the Under Secretary of the Chogyal of Sikkim addressed to the Assistant Collector of Customs dated May 30, 1973. The Chogyal was the head of an independent State at the relevant time and it was necessary, if the claim for ownership of the Chogyal

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

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

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

House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: “The amending clause does not seek to explain any pre-existing legislation which was 8 (1968) 3 SCR 623 Civil Appeal No.________ of 2014 & connected matters Page 39 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 40 JUDGMENT ambiguous or defective

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

199, (ii) BPL India Ltd. V. CCE (2002) 5 SCC 167, (iii) Sirpur Paper Mills Ltd. V. Collector of Central Excise, Hyderabad (1998 (1) SCC 400). 1 13. Mr. Bagaria strenuously argued that even when the setting up of the plant has been held to be tantamount to manufacture of a plant and even when the plant may be machinery

M/S SNOWTEX INVESTMENT LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -2, KOLKATA

The appeal is dismissed in terms of the signed reportable

Bench: HON'BLE THE CHIEF JUSTICE

house property”, “Capital gains” and “Income from other sources”, or a company the principal business of which is the business of trading in shares or banking or the granting of loans and advances) consists in the purchase and sale of shares of other companies, such company shall, for the purposes of this section, be deemed to be carrying

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

AKBAR BADRUDDIN JIWANI vs. THE COLLECTOR OF CUSTOMS

199 imposed on the said goods in lieu of confis- cation. The Assistant Collector of Customs was directed to enforce the said Bond and the Bank Guarantee for realisation of this amount of fine. However, the importer was given option to clear the said goods for home consumption on payment of fine of Rs.5,00,000 in lieu of confiscation