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

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

68, 69 and 69A to 69D of the Act, which deals with unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section

COMMISSIONER OF CENTRAL EXCISE RAIPUR vs. M/S SEPCO ELECTRIC POWER CONSTRUCTION CORPORATION

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

68, every “person” providing taxable service to any “person” 17 shall pay service tax. Section 69 provides that every “person” liable to pay the service tax….may make an application for registration. In Section 70 also, the words used are “every person liable to pay the service tax…” 8. If the submission on behalf of the respondent

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

PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs. NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

Bench: HON'BLE THE CHIEF JUSTICE

section 68 of the Income- tax Act, 1961, suggests that (i) there has to be credit of amounts in the books maintained by the assessee ; (ii) such credit has to be a sum of money during the previous year ; and (iii) either (a) the assessee offers no explanation about the nature and source of such credits found

M/S BISCO LIMITED THROUGH ITS MANAGING DIRECTOR vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE

Appeal is allowed in part in the above terms

Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN

68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods, on the date of payment of duty. 30. While Section 28 provides for recovery of duties not levied or short levied, Section 28AA deals with interest on delayed payment of duty. On the other hand, Section

M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs. COMMISSIONER SERVICE TAX NEW DELHI

Bench: The Tribunal Arose From An Order Dated 1 August 2013 Of The Commissioner (Adjudication) Which Dealt With Five Show Cause Notices Dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 & 23 April 2013. The First Of The Five Show Cause Notices Invoked The Extended Period Of Limitation.

68). For the above reasons, we are of the view that the decision of the Tribunal on this aspect of the matter cannot be faulted with. 18. The second submission which has been urged on behalf of the appellant by Mr S Ganesh, senior counsel relates to the definition of the expression “programme producer” in Section

COMMNR. OF CUSTOMS, CALCUTTA vs. M/S. BIECCO LAWRIE LTD

10. The Commissioner of Customs, Calcutta vide his order http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 7 dated 5th of November, 1998 confirmed the assessment as detailed in the show-cause notice and also imposed a penalty of Rs.5,000/- upon the respondent. The respondent being aggrieved, filed statutory appeal before the Tribunal. The Tribunal accepted the appeal

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

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

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to financial year in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. (3) The burden of proving to the satisfaction

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

Section 32, as discussed above, clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings etc. The word “plant” is given inclusive meaning under Section 43(3) which nowhere includes buildings. The Civil Appeal No.2948 of 2023 etc. Page 68 of 91 Rules prescribing the rates of depreciation specifically provide grant of depreciation on buildings

M/S KERALA STATE ELECTRICITY BOARD vs. COMMR.OF CENTRAL EXCISE,THIRUVANTHAPURAM

The appeal is dismissed with costs

10. The Central Government in exercise of its power conferred upon it by sub-section (1) of Section 69 of the Finance Act, 1994 made Service Tax Rules, 1994 for the purpose of assessment and collection of service tax. Service tax was imposed on Consultancy Engineering Services w.e.f. 07.07.1997 by a Notification No.23 of 1997 dated 02.07.1997. Consulting

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

Bench: Us.

10. By the 2004 amendment, there has been realignment of certain goods including the impugned goods. For proper appreciation, we may usefully refer to comparative chart of relevant old legal provisions and the new legal provisions after amendment as under:- Sl. No. Old Legal Provision New Legal Provision 1. Section Note to Section VI Note 2: Goods

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

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

10 income   or   furnished   inaccurate   particulars   of   income   for   the concerned assessment year.  As a consequence of the decision of the   appellate   authority,   even   criminal   proceedings   initiated against   the   appellant/assessee   have   been   dropped/terminated and   the   appellant/assessee   stands   acquitted   of   the   charges under Section 276(C)(D)(1)(2) of the 1961 Act vide judgment and order dated 6.6.2011 passed

COMMNR. OF CUSTOMS, KANDLA vs. M/S. ESSAR OIL LTD.

The appeals are allowed with no order as to costs

68 were complied with and, therefore, Section 15(1)(b) and not Section 15(1)(c) was applicable. As regards Issue no.3, Commissioner held that charge of evasion of duty by mala fide intent, wilful mis-declaration, suppression of facts was clearly established. CEGAT held that there was no willful mis-declaration, no evasion or short levy

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

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

20. Having heard the learned Counsel appearing for the petitioner and having gone through the materials on record, the only question that falls for our consideration is whether the action of respondent no. 1, as complained of, amounts to an “initiation of proceedings” in respect of the “same subject matter” for the purposes of Section

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

20. In Assam Bengal Cement Company Ltd. (supra), this Court opined that if the expenditure is made for acquiring or bringing into existence an asset or advantage for the enduring benefit of the business, it is properly attributable to capital and is of the nature of capital expenditure. If on the other hand, it is not made for the purpose

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

68,586,950 8,916,304 Total tax payable 77,503,252 77,503,254 Less: Set-off of MAT credit Less: TDS Less: Advance Tax 54,015,189 5,231,557 19,316,900 4,198,191 19,316,900 Balance tax payable 1,060,394 53,988,163 Interest under 234B 11,067,561 15 Interest under 234C

M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

68 to determine the tax payable and issue a notice of demand. In the absence of any assessment, even provisional, and a notice of demand no interest would be payable under Section 24(3). …” 34. Section 24(1) incidentally provided for a notice of assessment save as it was otherwise provided in Section

INDUSTRIAL DEV.BANK OF INDIA THROUGH STRESSED ASSETS STABILISATION FUND CONSTITUTED BY THE GOVT. OF vs. SUPERINTENDENT OF CENTRAL EXCISE AND CUSTOMS

Appeal is allowed and the impugned judgment dated 26th

Bench: HON'BLE THE CHIEF JUSTICE

10. In the present case, we are not required to examine the inter-play and principle of proportionality with reference to clauses (a) and (b) to Section 529A of the Companies Act, albeit we must give full effect to and enforce the non-obstante nature of Section 529A of the Companies Act, whereby, notwithstanding anything contained