COMMR.OF CUSTOMS,MUMBAI-I vs. M/S SEIKO BRUSHWARE INDIA

The appeal is disposed of

216 OF 2007 COMMISSIONER OF CUSTOMS, MUMBAI-I ... Appellant VERSUS M/S SEIKO BRUSHWARE INDIA ... Respondent J U D G M E N T R. F. NARIMAN, J. Despite service, nobody appears for the respondent. We have heard Shri Arijit Prasad, learned counsel appearing on behalf of the Revenue. The issue in this appeal relates to the denial of the benefit

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

Appeals are dismissed

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

68,402/- proposed in SCN for period from 01.07.2003 to 31.03.2008 (Impugned Order at pg. 22 of Paperbook Vol I) OIO confirmed the demand of Rs. 2,56,05,193/- for the period April Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – marketing and distributing (Impugned Order at pg. 20 of Paperbook

SANDVIK ASIA LTD. vs. COMMNR.OF INCOME TAX-I, PUNE

In the result, the appeals stand allowed

68,88,220/- and tax thereon at Rs.1,47,88,521. The appellant on 30.04.1986 received a refund of Rs.42,38,260/- and became entitled to receive interest on the refund and requested respondent No.2 to grant interest on refund under Sections 214 and 244 of the Act for the period from 01.4.1977 to 31.03.1986. Assessment Year

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

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

Section 142 (2A) of the Act. Having received the report of the Special Auditor and having considered the objections of the assessee the A.O. recorded further as follows: “7.3 The documents seized reveals that the assessee group had received on ‘on money’ as a matter of routine/practice on sale of almost each and every flat/shop. Accordingly, it was considered

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

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

Section 32, as discussed above, clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings etc. The word “plant” is given inclusive meaning under Section 43(3) which nowhere includes buildings. The Civil Appeal No.2948 of 2023 etc. Page 68 of 91 Rules prescribing the rates of depreciation specifically provide grant of depreciation on buildings

COLLECTOR OF CENTRAL EXCISE, SHILLONG vs. WOODCRAFT PRODUCTS LIMITED, CALCUTTA

The appeals of the revenue are allowed while the appeals and SLPs of the manufacturers arc

68 was introduced. Thus, barring a few Items like opium, alcohol, etc., all other manufactured goods now come under the scope of this levy. 2.The Technical Study Group on Central Excise Tariff, which was set up by the Government in 1984 to conduct a comprehensive inquiry into the structure of the central excise tariff has suggested the adoption