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

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

68. The authorities did not arrive at a finding that the consideration http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 22 of 26 amount fixed for the sale of property was wholly inadequate. The authorities also do not show that what are the inaccurate particulars furnished by the Appellant. They also do not state that what should have been the accepted

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

68,94,982.00 was the income in respect of which inaccurate particulars had been furnished. The tax was computed at Rs. 31,71,692.00. It was held that the tax sought to be evaded was Rs. 31,71,692.00 and imposed penalty of Rs. 31,71,692.00 (100% of the tax). The Commissioner of Income Tax confirmed the order

HINDUSTAN POLES CORPORATION vs. COMMISSIONER OF CENTRAL EXCISE, CALCUTTA

Appeals are allowed and show cause

section or Chapter notes of [The First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or] The word "manufacture" is a compound word of Latin origin derived from the words "manu," by hand and "facere," to do, to make, to form; but the meaning is not confined to that which is done

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned

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

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

68 of 161 he was a Customs officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs officer only if he is shown to have been appointed as Customs officer

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

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

section notes. It is only when (i) no clear pathway exists to determine classification under a chapter heading, i.e., absence of a definition or criterion, and (ii) there is ambiguity regarding the meaning and scope of a tariff item, that the possibility of invoking the common parlance test arises. 57. In Chemical and Fibres of India

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 AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

68 133. One of the arguments of the Revenue before us was that the Mauritius route was not available to HTIL for the reason indicated above. In this connection, it was urged that the legal owner of HEL (Indian company) was not HTIL. Under the transaction, HTIL alone was the seller of the shares. VIH wanted to enter into

M/S.SAHAKARI KHAND UDYOG MANDAL LTD. vs. COMMISSIONER OF CENTRAL EXCISE &CUSTOMS

68,636 quintals 1974-75 - 1,65,308 quintals 1975-76 - 1,30,595 quintals Thus, total production of three years was 4,64,539 quintals. The average production of three years for the period of 1973-74, 1974-75 and 1975-76 was 1,54,846.33 quintals (4,64,539 - 3). Since production of sugar for the year

M/S. MARUTI SUZUKI INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, NEW DELHI

The appeal stands disposed of in the aforesaid terms

Bench: Processing & Hence A Substantial Increase In The Value Of These Inputs Has Escaped Payment Of Duty On Account Of Value Addition In Such Inputs After Processing. More Specifically, What Was Alleged Was That Various Spare Parts Relatable To Motor Vehicles That Were Manufactured By The Appellant & Were Procured By It In The Form Of Bumpers, Grills, Etc., On Which The Process Of Electro Deposition Coating, Namely, Edc Took Place (Which Was In The Nature Of Anti-Rust So That The Shelf Life Of The Said Bumpers, Grills, Etc., Would Be Generally Increased) Have Escaped Duty On

68,07,499/- and proceeded also to impose an equivalent penalty of the same amount with the caveat that 25 per cent of the penalty amount would be payable if it is paid within 30 days of the date of communication of the order. The appeal filed before Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as Page

T.T.G.INDUSTRIES, MADRAS vs. COLLECTOR OF CENTRAL EXCISE, RAIPUR

In the result this appeal is allowed and the order of the

68 and must be marketable. The word "goods" applied to those which can be brought to market for being bought and sold and therefore, it implied that it applied to such goods as are movable. It noticed the decisions of this Court laying down the marketability tests. Thereafter this Court observed :- "The basic test, therefore, of levying duty under