ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

34 be regarded as trade or business. Reliance was placed upon State of Karnataka v. All India Manufacturer’s Organisation52. 51. It was submitted that in the absence of profit motive, the activity is not trade, commerce or business - within the meaning of first proviso to Section 2(15) of the IT Act, 1961. Reliance was placed upon Khoday

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

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

34), 3 and 5 of the Act, 1962 respectively. Further, Sections 94 and 97 of the Finance Act, 2022 introduced a new Section 110AA and a validation enactment respectively. These amendments came to be challenged before this Court in W.P. (C) 526 of 2022 titled Daikin Air Conditioning India Pvt. Ltd v. Union of India. 17. The present

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

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

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

10,42,71,437/- which was not paid by the respondent. According to the Revenue, it also failed to obtain Service Tax Registration from the department. 2 2.1 A show cause notice dated 26.05.2006 was issued by the Commissioner of Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68

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

Bench: HON'BLE THE CHIEF JUSTICE

34:27 IST Reason: Signature Not Verified 2 assessee to establish by cogent and reliable evidence of the identity of the investor companies, the credit-worthiness of the investors, and genuineness of the transaction, to the satisfaction of the Assessing Officer. 3. The facts of the case, briefly stated are as under : 3.1. The instant case pertains to the Assessment

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

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

34. There is hardly a similarity between clauses (c) and (d) of Section 17(5) except for the fact that both clauses apply as an exception to sub-section (1) of Section 16. Perhaps the only other similarity is that both apply to the construction of an immovable property. Clause (c) uses the expression “plant and machinery

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

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

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

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

68. Neither section 6 of the CGST Act nor the SGST Act nor the Circular dated October 5, 2018, therefore, apply to the fact-situation presented by the two petitions before us as they do not operate and are not intended to operate in a situation where the "intelligence based enforcement action" has repercussion or involvement of taxpayers beyond

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

34. Since the appeals/ cross-appeals before the ITATs have been revived, parties would be at liberty to raise additional ground(s) based on the present judgment. 62 Interest on borrowed funds. Civil Appeal No. _/2025 (Arising out of SLP(C) No. 719/2020, PCIT Vs. Piramal Glass Ltd). 35. During the assessment proceedings for the assessment year

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

COMMNR.,INCOME TAX, THIRUVANANTHAPURAM vs. K. RAVINDRANATHAN NAIR

68,811, in the total turnover while arriving at export profits under Section 80HHC(3) of the Act, as it stood at the material time. 6. According to A.O., the gross total income of the assessee was Rs.1,94,08,220 from which an amount of Rs.1,74,13,200 (90%) was deducted in terms of clause

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

68. Special duties of customs. – (1) In the case of goods mentioned in the First Schedule to the Customs Tariff Act, or in that Schedule, as amended from time to time, there shall be levied and collected as a special duty of customs, an amount equal to two per cent of the value of the goods as determined in accordance

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

34 allowable under an agreement under Section 90 or Section 90-A, or any relief allowable under Section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax, interest or fee; (d) an intimation shall be prepared or generated and sent

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

10 years have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to Rs. 50,000 or more for that year. 31. At this stage, we deem it necessary to expound on the meaning of disclosure. As per the P. Ramanatha Aiyar, Advanced

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

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

34 of 2006). 11.2.6 From the above, it appears that the definition of “goods” under the Sales of Goods Act, 1930 seems to be the basis of the term “goods” in other Statutes. Hence, we would primarily rely on the definition given in the Sale of Goods Act. 11.2.7 The items in consideration viz., towers and prefabricated buildings are neither