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Section 652

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

C.A. No.-004072-004072 - 2014Supreme Court19 Dec 2025

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Section 32(1)(ii)

va) to Section 28 of the Act to tax such receipts. There is no distinction or test stating that only if it is a receipt on account of positive rights, it would be taxable. Irrespective of whether it is a positive right or a negative right, such receipts from the assessment year 2003-04 onwards is taxable. Based

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

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

Section 35L(1)(b)Section 64(3)

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs. COMMISSIONER SERVICE TAX NEW DELHI