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

house, parking and other amenities, utilities, services and any other kinds of structures/ and necessary amenities, infrastructure thereto as may be decided by THDC (hereinafter referred as the ‘Premises’) and all work including survey, investigations, studies, design, planning, financing, constructing, operating, maintenance and marketing for sale/ lease/transfer to prospective purchasers/ lessees/transferees for residential and / or any other authorized user

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

313 ITR 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