COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

68,460/-. The assessee claimed a refund of `10,60,394/-. The A.O. initially processed the return under Section 143(1) and accepted it. Subsequently, the A.O. rectified the alleged mistake and charged interest under Section 234B of `1,10,67,561/-. The A.O. further charged interest under Section 234C of `40,18,170/-. This levy

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

234 (SC)). This definition of “education” is wide enough to cover the case of an “educational institution” as, under section 10(23C)(vi), the “educational institution” must exist “solely” for educational purposes. (Maharaja Sawai Mansinghji Museum Trust, [1988] 169 ITR 379 (Raj)). The element of imparting education to students or the element of normal schooling where there are teachers

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

234 at 352C, 238 at 354C, 240 at 356C, 238 at 344C, 240 at 354C, 240 at 350C, 240 at 342C and 238 at 325C. These figures reflected in the test result are far above the prescribed figure of 85 (minimum) and 95 (minimum) as per IS 1460:2005. Page