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

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

189 8 (2012) 1 SCC 226 9 (2008) 4 SCC 720 Civil Appeal No.2948 of 2023 etc. Page 11 of 91 and Ors. v. Buckingham and Carnatic Co. Ltd., Etc.10, Jindal Stainless Ltd. and Anr. v. State of Haryana and Ors.11 and State of Tamil Nadu and Anr. v. National South Indian River Interlinking Agriculturist Association12. The true import

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. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

Section 123 of the Evidence Act in respect of what has been described for the sake of brevity to be the Blue Book summoned from the Government of Uttar Pradesh and certain documents summoned from the Superintendent of Police, Rae Bareli, Uttar Pradesh? The Court observed that "the right to know which is derived from the concept of freedom

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

Bench: Us.

189, ICPA Health Products (P) Ltd. v. CCE (2004) 4 SCC 481, Puma Ayurvedic Herbal (2006) 3 SCC 266, Ishaan Research Lab (P) Ltd. (2008) 13 SCC 349 and CCE v. Uni Products India Ltd. (2009) 9 SCC 295] 37. A commodity cannot be classified in a residuary entry, in the presence of a specific entry, even if such specific

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

APPROPRIATE ATY. & COMMR., INCOME TAX vs. VARSHABEN BHARATBHAI SHAH

The appeal is allowed

3 of 6 followed by that High Court in N.C. Rangesh & Ors. Vs. Inspector General of Registration & Ors. (189 I.T.R. 270) and by the Karnataka, Calcutta and Delhi High Courts in the cases of Appropriate Authority & Ors. Vs. J.S.A. Raghava Reddy & Ors. (199 I.T.R. 508), Surinder Gupta Vs. Chief Commissioner of Income-Tax & Ors. (221 I.T.R. 375) and Webster Industries

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

189] , ICPA Health Products (P) Ltd. v. CCE [(2004) 4 SCC 481] , Puma Ayurvedic Herbal [(2006) 3 SCC 266] , Ishaan Research Lab (P) Ltd. [(2008) 13 SCC 349] and CCE v. Uni Products India Ltd. [(2009) 9 SCC 295] ] *** *** *** 39. In our view, as we have already stated, the combined factors that require to be taken note

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

Appeal is allowed with the aforementioned directions with costs

189 poly bags out of 860 poly bags contained a white coloured chemical and the remaining 671 poly bags contained a yellow coloured chemical. The estimated value of the mis-declared item was estimated at Rs.1,02,97,166/-. 4. A notice under Section 124 of the Customs Act, 1962 (for short, ‘the Act’) was issued on appellants