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

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

2. DESCRIPTION OF OTHER RIGHTS AND LIMITATIONS xxx xxx xxx Limitations on Reverse Engineering, Decompilation, and Disassembly - You may not reverse engineer, decompile, or disassemble the SOFTWARE PRODUCT, except and only to the extent that such activity is expressly permitted by applicable law nothwithstanding this limitation.” “4. COPYRIGHT- All title and intellectual property rights in and to the SOFTWARE PRODUCT

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

68,702 (-)6,16,78,845 (-)84,90,900 4,58,78,816 212 Mahagun Mosaic (-)5,21,92,597 11,93,15,012 6,71,22,415 Total difference 3,82,17,922 2,41,030,598 2,09,41,932 35,58,412 12,60,57,575 42,98,06,439 7.6 The reply filed by the assessee

B.M.MALANI vs. COMMR.OF INCOME TAX

The appeal is allowed accordingly to the aforementioned extent

220 (2) (Rs.) Demand paid/ recovered till 8.3.2000 (Rs.) 1988-89 13,54,284 NIL 13,54,284 1990-91 37,29,992 1,91,996 37,27,992 1991-92 33,68,546 4,58,463 33,68

COMMR. OF INCOME TAX, BANGALORE vs. VENKATESHWARA HATCHERIES

2 to 3 weeks, till they are able to pick up independently. This conventional method produces only 68 to 80 eggs in a year, whereas by employing modern scientific methods assessee produces about 280 eggs in a year and is capable of producing 220 to 230 chicks in a year through artificial incubation. For the larger growth of eggs

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

220 included the processing charges (receipts) amounting to Rs.1,54,68,811. However, the assessee did not include the http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 10 processing charges amounting to Rs.1,54,68,811 in his total turnover. He contended that although the processing charges(receipts) amounting to Rs.1,54,68,811 constituted part of business profits

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

The appeal is allowed

220-Walkeshwar Road, Mumbai-400 006 1 Land Area as per records 5250 sq. yds. = 4389.63 sq. mt. 2 Land rate adopted @ Rs.12842/- sq. mt. (897/- x 1.33 x 10.764) 3 Consideration of land component Rs.5,63,71,628 (A) 4 Built-up Area existing as on 1-4.81 (Gr.+I upper floor bungalow structures

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

220, 236]. Learned Solicitor General emphatically submitted that in the case of PUCL(supra), equating the right of a voter to exercise his right of franchise to a fundamental right of speech and expression, is clearly in contradiction to the various decisions of equal and larger benches of this court where such a right of voter is only recognised

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

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

220. 17 by   both   the   counsel.   In   his   treatise,   ‘Principles   of Statutory Interpretation’ Justice G.P. Singh, lucidly pointed the importance of construction of statutes in a modern State as under: “Legislation   in   modern   State   is actuated   with   some   policy   to   curb some public evil or to effectuate some public   benefit.     The   legislation   is primarily   directed   to   the   problems before

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

THE PEERLESS GEN.FIN AND INVESTMENT COMPANY LIMITED vs. COMMNR. OF INCOME TAX

The appeal is allowed

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

2 SCC 343 lays down as an absolute proposition of law that all receipts of subscription in the hands of the assessee for the previous years relevant to the assessment years 1985-86 and 1986-87 must necessarily be treated as capital receipts? (b) If the answer to the first question is in the negative, on the facts

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

2 of 9 manufacturers have challenged that decision. 3.At the outset, the competing headings with reference to which the question has to be decided may be quoted. They are as under:- "44.08 Plywood, veneered panels and similar laminated wood 4408. 10 Marine plywood and aircraft plywood 30% 4408.20 Plywood for tea-chests when cut to size in panels or shocks