INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

property 1 2 3 1. Residential   house   which   includes   land and   building   at   No.123.   Big   Street, Kumbakonam. V. Padmavathy 2. Agricultural lands at Thepprumalnallur Village   at   Kumbakonam   as   specified below.  ­do­ 3. Investment   in   the   firm   of   M/s   V.P.V. Prema Jewellery, Kumbakonam.  ­do­ 4. Jewellery   disclosed   under   Voluntary Disclosure Scheme (i.e.) 518 gms of gold and 28 ets. of diamond

ISHIKAWAJMA-HARIMA HEAVY INDUSTRIES LTD. vs. DIRECTOR OF INCOME TAX, MUMBAI

The appeal is allowed in part and to

house the contract is one of sale though work and labour are involved in the making and fixing, nor does it matter that ultimately the property was to pass to the War Office under the head contract. As between the plaintiff and the defendants the former passed the property in the goods to the defendants who passed

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

1. GRANT OF LICENSE: This EULA grants you the following rights: a. Systems Software - You may install and use one copy of the SOFTWARE PRODUCT on a single computer, including a workstation, terminal, or other digital electronic device (“COMPUTER”). You may permit a maximum of five (5) COMPUTERS to connect to the single COMPUTER running the SOFTWARE PRODUCT solely

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

1) the expression "competent authority" means the Government or any authority authorised to issue completion Civil Appeal No.2948 of 2023 etc. Page 55 of 91 certificate under any law for the time being in force and in case of non- requirement of such certificate from such authority, from any of the following, namely:— (i) an architect registered with the Council

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

house (unless with the consent of the occupier thereof) without previously giving such occupier at least seven days' notice in writing of his intention to do so.” “5A. Hearing of Objections.- (1) Any person interested in any land which has been notified under section 4, sub-section (1), as being needed or likely to be needed for a public purpose

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

property by other persons; 45-IA. Requirement of registration and net owned fund *** *** *** Explanations.-For the purposes of this section,- (I) "net owned fund" means- (a) the aggregate of the paid-up equity capital and free reserves as disclosed in the latest balance-sheet of the company after deducting there from- (i) accumulated balance of loss; (ii) deferred revenue expenditure

R & B FALCON (A) PTY LTD. vs. COMMISSIONER OF INCOME TAX

Appeal is allowed to the above extent

House of Lords in the matter of R.V. National Asylum Support Service [(2002) 1 W.L.R.2956] and its interpretation of the decision in Pepper v. Hart [(1993) A.C. 593]. on the question of ’executive estoppel’. In the former decision, Lord Steyn stated:- "If exceptionally there is found in the Explanatory Notes a clear assurance by the executive to Parliament about

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

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

1)(f) of the Constitution. No one denies that an evacuee from Pakistan has a residual right in the property that he left in Pakistan. But the real question is, can that right be considered as ownership within the meaning of Section 9 of the Act. As mentioned earlier that section seeks to bring to tax income of the property

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

The appeals are allowed

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

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also

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

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

9 19.3 Considering the aforesaid, it can be said that there is a similarity between the test laid down for deduction of an expense in the residuary omnibus provision under Section 10(2)(xv) of the Old Act and the test for deduction of loss based on commercial practices and trading principles. The decision is therefore supporting the above stated

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

9. When an officer of the Enforcement Department proposes to act under Section 37 undoubtedly, he must have reason to believe that the documents useful for investigation or proceeding under the Act are secreted. The material on which the belief is 17 (1985) 3 SCC 72 16 grounded may be secret, may be obtained through Intelligence or occasionally

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

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

properties and hence, “goods”. 11.9.10 What we have also noticed is that the Bombay High Court has held that since the towers and parts thereof are fastened and fixed to the earth and after their erection, they become immovable, and therefore, these cannot be classified as goods. While this conclusion is based on the classic definition of immovable property based

COMMNR. OF CENTRAL EXCISE vs. M/S. G. DAYARAM & CO

Appeal is disposed of accordingly

9) The dictionary meaning of a word cannot be looked at where that word has been statutorily defined or judicially interpreted but where there is no such definition or interpretation, the court may take the aid of dictionaries to ascertain the meaning of a word in common Page 27 JUDGMENT 27 parlance, bearing in mind that a word is used

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

property determined under sub-sections (1) and 12) of s. 9 of the Indian Income-tax Act. Judgment of the Allahabad High Court affirmed. New Piecegoods Bazar Co, Ltd. v. Commissioner of Income-tax, Bombay ([1950] S.C.R. 553) followed. (1) I.L,R. 1943 Bom. 628. 73 564 JUDGMENT: APPEAL from the High Court of Judicature at Allahabad (Civil Appeal

COMMISSIONER OF INCOME TAX vs. M/S JINDAL STEEL THROUGH ITS MANAGING DIRECTOR

Appeals are hereby dismissed

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

9 Rs.48,11,72,000.00 as against Rs.80,10,38,505.00 claimed by the assessee. 9.1. In its order dated 07.06.2007, Tribunal noted that the dispute between the parties related to the manner of computing profits of the undertaking of the assessee engaged in the business of generation of power for the purpose of relief under Section

CENTRAL GST DELHI III vs. DELHI INTERNATIONAL AIRPORT LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

housing or parking of aircraft or for any other service or facility offered in connection with aircraft operations at any airport, heliport or airstrip Explanation. - In this sub-clause “aircraft” does not include an aircraft belonging to any armed force of the Union and “aircraft operations” does not include operations of any aircraft belonging to the said force

COMMISSIONER OF INCOME TAX, MADRAS vs. M/S. LUCAS T.V.S. LTD. PADI CHENNAI

The appeals are allowed to the aforesaid extent

house; (b) Any office appliances or road transport vehicles; (c) Any ship, machinery or plant in respect of which the deduction by way of development rebate is allowable under section 33; and (d) Any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing