COMMISSIONER OF CENTRAL EXCISE RAIPUR vs. M/S SEPCO ELECTRIC POWER CONSTRUCTION CORPORATION

Bench: HON'BLE MR. JUSTICE M.R. SHAH

2) of section 69, shall furnish to the Superintendent of Central Excise, a 16 return in such form and in such manner and at such frequency as may be prescribed.” 6.1 Definition of “consulting engineer” under Section 65(31), post amendment 2005, reads as under: “Section 65(31) “consulting engineer” means any professionally qualified engineer

THE CITIZEN COOPERATIVE SOCIETY LTD., REP. BY MANAGING DIRECTOR G.RANGA RAO. HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX

The appeal is dismissed in terms of the signed reportable

68 of the Act was reversed and that addition was deleted. Therefore, we are not concerned with that aspect of the mater which has attained finality. 7) Insofar as disallowance of deduction claimed under Section 80P of the Act is concerned, the CIT(A) rejected the claim for deduction thereby upholding the order of the Assessing Officer. While doing

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

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

24 jurisdiction, cannot by itself lead to an adverse inference. The High Court further found that Mauritius has long been recognised as a favourable investment destination and that “treaty shopping” per se is not impermissible unless it is clearly shown to be a device for tax evasion or contrary to the intent of the treaty. The issuance

THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

The appeals are disposed of accordingly

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

x)   imposed   a   penalty   of   Rs.   50,000   each   on   Sh.   K.   S. Mohammad   Ali   (Managing   Director)   and   Sh.   Kunjuraman (Manager, Bangalore depot). 26. The Commissioner held that there was evidence to prove undervaluation, but the demand had to be confined only to the transactions   that   the   assessee   had   with   20   customers   from whom   alone   evidence   had   been   collected.   Like

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

COMMNR.,INCOME TAX, THIRUVANANTHAPURAM vs. K. RAVINDRANATHAN NAIR

68,811, in the total turnover while arriving at export profits under Section 80HHC(3) of the Act, as it stood at the material time. 6. According to A.O., the gross total income of the assessee was Rs.1,94,08,220 from which an amount of Rs.1,74,13,200 (90%) was deducted in terms of clause

SUNDARESH BHATT vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Bench: HON'BLE THE CHIEF JUSTICE

68 ITR 295 (Mys) (supra) do not seem to lay down the correct rule of law that the Income Tax Officers must obtain leave of the winding up court for commencing or continuing assessment or re­assessment proceedings.” 44 Therefore, this Court held that the authorities can only take steps to determine the tax, interest, fines or any penalty which

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

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

24 of the Indian income Tax Act, 1961, where ‘owner’ is spoken in respect of the house properties, the legal owner is meant and not the equitable or beneficial owner. Salmond On Jurisprudence, 12th edn., discusses the different ingredients of ‘ownership’ from pages 246 to 264. ‘Ownership’, 49 according to Salmond, denotes the relation between a person and an object

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

The appeal is allowed

x 331 100 Rs.8,00,00,000 Rs.4,79,71,522 3,20,28,478 Less Expenses incurred in relation to sale of property : Solicitor’s fees : Rs.2,50,000 Brokerage : Rs.8,00,000 -------------- LONG TERM CAPITAL GAINS Rs. 10,50,000 ------------------- Rs.3,09,78,478 =========== The claim of the assessee for deduction of Rs.22,200/- being expenses incurred

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

x) that therefore, the Board was of the view that it would not be appropriate for formation of seven new zones in the context of financial crunch, the opinion expressed by the Parliamentary Committees and, therefore, calls for further examination of the matter. The petitioners also placed reliance upon the draft that has been prepared by the Member Secretary

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

X Flash Point: a) Abel°C Min b) Pensky martens closed cup, °C, Min 35 66 P:20 P:21 --112 XI Kinematic viscosity, cSt, at 40 C 2.0 to 4.5 P:25 3.997 XII Sediment, percent by mass, Max - P:30 0.02 Page 28 of 76 XIII Total Contamination, mg/Kg, Max 24 EN 12662 FNA XIV Density

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

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

x 28.   The   Adjudicating   Authority,   however,   has   not accepted   the   contention   of   the   Appellant   and   has observed that the software can issue commands to scan drives, both internal and external and that it has an interface with the user to tune­up the personal computer and that it has also a parallel control feature. These features, according to the Adjudicating Authority

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

x (emphasis supplied) Page 11 of 53 01.03.2007 to 26.02.2010 “Rule 3 - Export of taxable service. … (2) The provision of any taxable service shall be treated as export of service when the following conditions are satisfied, namely: (a) such service is provided from India and used outside India; and (b) payment for such service is received by the service provider

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

Appeals are dismissed

x) Bio-pro xi) Bio-quince xii) Bio-saffron xiii) Bio-soya xiv) Bio-wheat xv) Bio-wintergreen xvi) Bio-walnut 13. Shri Radhakrishnan, learned Senior Counsel, appearing on behalf of the Revenue took us through the various entries of Chapter 33 and more particularly Entries 3304 and 3305 which are as under: “3304 – Wadding, gauze, bandages and similar articles

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