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.GRASIM INDS.LTD. vs. COLLECTOR OF CUSTOMS,BOMBAY

68’ instead of the present expression used. Merely because the provision could have been differently worded, does not in any way affect the meaning of the expression used as it is clear and unambiguous. In Union of India and Anr. v. Delhi High Court Bar Association and Ors. ( JT 2002 (3) SC 131), following observations in Navin Chandra Mafatlal

KOTHARI FILAMENTS vs. COMMR.OF CUSTOMS (PORT) KOLKATA

Appeal is allowed with the aforementioned directions with costs

166/-. 4. A notice under Section 124 of the Customs Act, 1962 (for short, ‘the Act’) was issued on appellants on 8.3.2000 asking them to show cause as to why the consignment said to be valued at Rs.63,32,018.60 CIF should not be confiscated under Section

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. BALLARPUR INDUSTRIES LTD. vs. THE COLLECTOR OF CUSTOMS(APPEALS)

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

SECTION XIII ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE. CHAPTER 68; ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS.. OF MICA AND OF SIMILAR MATERIALS. 166

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

M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

Section 2(f) of the Central Excise Act, there is no mention of the test of integral or inextricable process and found that the wrong test had been applied to arrive at the wrong result. 5. The CESTAT in turn set aside the order of the Commissioner of Central Excise (Appeals) observing: “An Article with distinct brand name