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

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

201 ITR 939 (Guj)). Section 2(15) is wider in terms than section 10(23C)(vi) of the Act. If the assessee's case does not fall within section 2(15), it is difficult to put it in section 10(23C)(vi) of the Act. (Maharaja Sawai Mansinghji Museum Trust

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to financial year in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. (3) The burden of proving to the satisfaction

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

201 Civil Appeal No.2948 of 2023 etc. Page 29 of 91 f. The learned ASG also dealt with the services on tax and work contracts in the pre-GST regime. Relying upon the definition of “works contract” in Article 366 (29A)(b) of the Constitution, he submitted that what is taxed cannot be a taxation on the immovable property. GIST

COMMNR. OF CUSTOMS (IMPORT), MUMBAI vs. M/S. DILIP KUMAR AND COMPANY

Bench: A Bench Of Two­Judges. The Matter Then Went Before A Three­Judge Bench Consisting One Of Us (Ranjan Gogoi, J.). The Three­ Judge Bench Having Noticed The Unsatisfactory State Of Law As It Stands Today, Opined That The Dicta In Sun Export Case (Supra), Requires Reconsideration & That Is How The Matter Has Been Placed Before This Constitution Bench. 2

201   [hereinafter   referred   as  ‘Kesoram Industries Case’ for brevity].   In the later decision, a   Bench   of   seven   Judges,   after   citing   the   above 38 passage from Justice G.P. Singh’s treatise, summed up   the   following   principles   applicable   to   the interpretation of a taxing statute: “(i)   In   interpreting   a   taxing   statute, equitable considerations are entirely out of place.     A   taxing   statute   cannot