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

Bench: HON'BLE THE CHIEF JUSTICE

3 (2):- “ The board shall be a body corporate by the name aforesaid having perpetual succession and a common seal with power, subject to the provisions of this Act to acquire, hold and dispose of property, both movable and immovable, and to contract, and may by the said name sue and be sued.” 66 Section

LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

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

Section 3 of the Act, 1944, an essential condition of which is that the subject matter is a movable good. 67. A significant observation made by a Three-judge Bench of this Court in Moti Laminates (P) Ltd. v. CCE reported in (1995) 3 SCC 23 that succinctly drives home this cautionary note reads as follows: “11. […] The Tariff

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

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

3 SCC 462 11 (1996) 11 SCC 480 CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.) 42 iii) Proviso to Section 68

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

68,700 shares held by its sole shareholder and holding company Genpact India Investment, Mauritius, Digitally signed by MUKESH KUMAR Date: 2019.11.22 15:06:13 IST Reason: Signature Not Verified Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr. 2 the appellant bought back

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

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

11 115JAA allows “tax credit” in the year tax becomes payable. Thus, the amount of set off is limited to the tax payable on the income computed under the normal provisions of the Act less the tax payable on book profits for that year. [Refer Section 115JAA(4) and Section 115JAA(5)]. The tax credit to be allowed

ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON

68 of the Income Tax Act, 1961 should be deleted or set aside.” 4) The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub- sections (2) and (3) of Section 143 will have mandatory application in a case where the assessing officer in repudiation of return filed in response

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

68 of the Finance Act, 1996, special additional duty (SAD) levied under Section 3A of Customs Tariff Act, 1975 and Anti-dumping duty (ADD) levied under Section 9A of the Customs Tariff Act, 1975 during the period June 1998 to August 1998, which were exempt from duty vide (i) 1 Page 2 JUDGMENT Notifications No. 30/97 Cus dated

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

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

3) of the 1961 Act.   Thus, the Officer was   justified   in   relying   upon   the   said   books   for   making addition(s).  The respondent would also urge that while imposing the first addition, the assessment order does not reject the books of accounts, but only that part which pertained to assessing the gross profit, as the assessee had not maintained

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

68,039/- is based on no evidence and is contrary to the materials on record. 4. The petitioners in reply to show cause notice issued pleaded that the delay in submission of http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 13 returns was unavoidable, because their share of profit from the firm in which they were partners

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

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

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

11. As observed hereinabove, in many places under the Finance Act, 1994, the Parliament/Legislature has used the word “person” (Sections 68, 69 and 70). At this stage, Section 3

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

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

11. From the above discussion, what is evident is that the entire controversy revolves around the core issue as to whether the mobile service providers (MSPs) are entitled to claim CENVAT credit on excise duties paid on mobile tower, its parts thereof and prefabricated buildings (PFBs) in terms of the Rule 3 of the CENVAT Rules and whether the credit

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

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

11 seized by the department in the course of a search and seizure operation and not yet returned. CIT(A) further noted that the assessing officer had taken the balance sheet as on 31.03.1989 filed by the assessee before the South Indian Bank as the base for reconciling the accounts of the partners. It was noticed that

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

11. It is pointed out that Section 17(5)(c) carves out an exception only for works contracts, assuming that this is the only category of service where there is no breakage in the chain of taxable supplies. It is submitted that while Section 17(5)(c) allows ITC on works contracts for contractors, ITC has been blocked

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

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

11, but the said provision postulates that transfer of property referred to in a notice under Section 6 is null   and   void.   Therefore,   transactions   after   issuance   of   notice under Section 6 or 10 (which applies to the procedure in respect of certain trust properties) are void and are to be ignored.  53 61. Section

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

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

3), the value shall be determined in such manner as may be prescribed.” 16. Section 68 deals with the persons responsible for payment of service tax and it reads as follows: “68. Payment of Service Tax. – (1) Every person providing taxable service to any person shall pay Service Tax at the rate specified in section 66 in such