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Section 9A5 Section 652 Section 22 Section 32 Addition to Income2 Exemption2

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

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

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

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

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

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

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

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. SNEH ENTERPRISES vs. COMMNR. OF CUSTOMS, NEW DELHI

The appeal is allowed

C.A. No.-000706-000706 - 2005Supreme Court08 Sept 2006

For Respondent: Commnr. of Customs, New Delhi

Section 15ASection 2Section 3Section 9A

15A of the Customs Act could not have been invoked in the instant case, particularly, in view of the fact that Sub-Section (8) of Section 9A was introduced in the year 2004 by reason of Finance (No.2) Act, 2004. Mr. K.P. Pathak, learned Additional Solicitor General, however, would submit that in view of the judgment of this

M/S. MOTI LAMINATES vs. THE COLLECTOR OF CENTRAL EXCISE

In the result, these appeals succeed and are allowed

C.A. No.-000080-000080 - 1988Supreme Court14 Feb 1995

For Respondent: THE COLLECTOR OF CENTRAL EXCISE, AHMEDABAD

Section 2Section 35

Section 2(f) of the Act", therefore, it "was to be charged with excise duty" held, "the provisions of the Act mandate that a finding that the goods are marketable is a pre-requisite or "sine qua non" for the levy of duty". 3. But prior to adverting to it and notice in brief how the law on this

M/S. WARDEN AND CO.(INDIA) PVT. LTD. vs. THE COLLECTOR OF CENTRAL EXCISE

The appeal is dismissed

C.A. No.-005401-005401 - 1985Supreme Court01 Feb 1995

For Respondent: THE COLLECTOR OF CENTRAL EXCISE, THANE

Section 35L

Section 35L of the Central Excise and Salt Act, 1944 (hereinafter referred to as ’the Act’). 2. The appellant has been manufacturing fibre drum, which consists of a circular tube exclusively made out of paper or paper-board.. The lid and the bottom are made of ply wood which is reinforced with mild steel rings and clamps. According