ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

5A), be completed— (i) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, Page 34 of 112 section 254, section 260, section 262, section 263, or section 264 or in an order of any court

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

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

5A 6A 7A 8A 9A 10A Characteris tic Limit as per IS 1460:200 5 and amended Acidity. Inorganic Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Acidity, total mg of KOH/g To report 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 Ash percent by mass

CEMENTO CORPORATION LTD. vs. COLLECTOR OF CENTRAL EXCISE

The appeal is allowed accordingly without any order as to costs

properties 25.02.29 Others Rs. 350 per tonne 2502.30 Aluminous cement (Cement 25% fondu) 2502.40 Sagol: ashmoh 25% 2502.50 High alumina refractory cement 25% 2502.90 Other 25% It is not and cannot be disputed by the respondents that lympo is not classifiable under T.I. 25.02 but under T.I. 25.05 which reads: Heading Sub-No. Heading Description of goods Rate of Duty

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

house or anything which built a structure" is to be adopted which was made manifest by subsequent amendment to appendix I under Income-tax, 4th Amendment Rules, 1983 for short ‘the Rules’ having come into force with effect from 2nd april, 1983 which includes roads. Therefore, till 2nd April, 1983 the roads did not form part of the building