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

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

156 and 179, Companies (Court) Rules, 1959. 24 (2000) 5 SCC 694. 25 (1991) 3 SCC 283. 26 (1974) 44 Comp Cas 65 (Guj). Civil Appeal No. 2568 of 2013 Page 22 of 38 for a government debt to be covered under clause (a) to Section 530(1) of the Companies Act, it must not only be a debt

M/S. ASSOCIATED CEMENT COMPANIES LTD. vs. COMNR. OF CUSTOMS

Appeals are dismissed but in

68,310/-. In response to the show-cause notice, the appellants sent their replies, inter-alia, submitting that what was imported were not goods and there could be no excise duty on services since the remittances were in Form A-2 and tax at source under the Income-Tax Act was paid in respect of the said contracts

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

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

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

156 of the Act. 28 26.1. Sub-section (2) provides that where a return has been furnished under Section 139 or in response to a notice under sub- section (1) of Section 142, to ensure that the assessee has not under- stated the income or has not computed excessive loss or has not under- paid

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

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

RAJASTHAN STATE ELECTRICITY BOARD JAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX (ASSESSMENT)

In the result, we allow the appeal, set aside the

Bench: HON'BLE MRS. JUSTICE R. BANUMATHI

68,717/- Writ Petition No.2267 of 1992 was filed by the assessee in the High Court of Judicature for Rajasthan, Bench at Jaipur. Learned Single Judge vide judgment dated 19.01.1993 allowed the writ petition quashing the levy of additional tax under Section 143(1-A). The Revenue aggrieved by the judgment of the learned Single Judge filed a Special

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

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

156 and all the provisions of this Act shall apply accordingly; (ii) If any refund is due on the basis of such return, it shall be granted to the assessee : Provided that in computing the tax or interest payable by, or refundable to the assessee, the following adjustments shall be made in the income or loss declared in the return

GVK INDS. LTD vs. THE INCOME TAX OFFICER

Section 9(1)(vii)(b) of the Income Tax Act (1961) was unconstitutional on the ground that it constitutes a law with respect to objects or provocations outside the territory of India, thereby being ultra- vires the powers granted by Clause (1) of Article 245. Interpreting Clauses (1) and (2) of Article 245, Chief Justice Pathak (as he then

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

The appeal is allowed

156] while upholding the notification of exemption granted in favour of the District Board, before this Court a distinction was sought to be made that whereas in the Madras Act which was applicable in the case of P.J. Irani vs. State of Madras [(1962) 2 SCR 169], the expression used was "unreasonable eviction of tenants"; in the Punjab

COMMNR. OF CENTRAL EXCISE, DELHI vs. M/S. ISHAAN RESEARCH LAB. (P) LTD

Appeals are dismissed

Section 3(a) and 3 (h) of Drugs and Cosmetics Act defining drug and patent of proprietary 10 medicines. Relying on these provisions and further relying on the provisions of Chapter 30 Note No.2, the learned counsel further pointed out that this controversy as to when a particular product should be covered under the “cosmetics” and as to when

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

COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD vs. ASHWANI HOMEO PHARMACY

Bench: The Commissioner Of Customs & Central Excise ........................ 9 Before The Customs, Excise & Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points For Determination ........................................................................... 31 The Principles In The Cited Decisions ......................................................... 33 Application Of The Principles & Twin Test ................................................ 55 Whether Re-Look At Classification Of The Product In Question Justified ........ 72 Conclusion ................................................................................................ 76

section 97 (1) of the Drugs & Cosmetic Act, 1940. It also does not contain the dosage to be used or that the dosage as directed by the physician. That it does not contain any that it can cure any particular disease like alopecia (loss of hair) or insomnia (sleep loss). Further he also held that previous orders passed

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. BAIDYNATH AYURWED BHAWAN LTD

Appeals are allowed

68 of the Act, 1944. 6. On March 1, 1978, the Central Government issued an Exemption Notification bearing No. 62/78-CE whereby exemption was extended to “…..all drugs, medicines, pharmaceuticals and drug intermediates not elsewhere specified.” Baidyanath claimed the benefit extended by the Central Government under the said Notification and stopped paying duty on the product DML while filing fresh classification