M.J.EXPORTS LTD. vs. CUSTOMS,EX.&GOLD(CONTROL)APP.TRI

68 commodities, mainly consumer items, were brought under control. Subsequently, as foreign exchange resources came under pressure, import control was extended to cover other commodities as well. Soon after the second world war came to an and, the control of imports and exports was statutorily provided for. The Imports and Exports (Control) Act, 1947 (18 of 1947) came into force

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

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

253) E.L.T. 440 (Tri.-LB). (ii) Quality Steel Tubes (P) Ltd. v. Collector of Central Excise, (1995) 2 SCC 372. (iii) Triveni Engineering & Industries Ltd. & Anr v. Commissioner of Central Excise, (2000) 7 SCC 29. (iv) Mittal Engineering Works (P) Ltd. v. Collector of Central Excise, Meerut (1997) 1 SCC 203. [ (v) Commissioner of Central Excise, Indore v. Cethar Vessels

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

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

253 and 255 till 31st March, 2024. (underlining by me) Page 53 of 112 8.1 A perusal of the speech of the Finance Minister dated 06.07.2009 in support of the Finance (No.2) Bill, 2009 (for short, ‘the 2009 Bill’) makes it apparent that the intent of the Parliament behind Section 144C is to expedite the final disposal

COMMISSIONER OF INCOME TAX II vs. M/S MODIPON LTD

The appeals are dismissed in terms of the signed reportable

Bench: Delving Into The Question Formulated One Significant Fact Common To The Appeals Involving The Assessee-Modipon Ltd. May Be Noted. From The Assessment Year 1984-1985 (From Which Assessment Year

253 ITR 68 (AP) 12 respectively had occasion to consider as to whether the amounts credited to the Molasses Storage Fund out of the sale proceeds of molasses received by the assessee constitute taxable income of the assessee. Under the scheme, the assessee had no control over the amounts deposited in the fund and the assessee was also not entitled

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

253  (1999) 8 SCC 266 19 23. It is then contended that on account of inordinate and undue delay, the proceedings suffer from the vice of arbitrariness and irrationality.  In that, the convict was convicted on 23.11.1969 for an   offence   punishable   under   the   1962   Act.     The   properties   in question belonging to the respondents were acquired between 1959 till   1980.     Whereas

M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, from whole of the duty of excise leviable thereon.” It was held: 17 Page 18 JUDGMENT “13. Manufacture thus involves series of processes. Process

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

253 dated 30.04.1979. In fact, these circulars came up for their fuller exposition by this Court in the case of Continental Construction (supra), as we shall notice hereafter a little later. At this juncture, we may usefully reproduce the relevant text of these two notifications which throw light on the provisions as then existing and as applied. The relevant parts

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

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

68 133. One of the arguments of the Revenue before us was that the Mauritius route was not available to HTIL for the reason indicated above. In this connection, it was urged that the legal owner of HEL (Indian company) was not HTIL. Under the transaction, HTIL alone was the seller of the shares. VIH wanted to enter into

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

253 [hereinafter referred as  ‘Hansraj   Gordhandas   Case’  for   brevity],   wherein this Court was called upon to interpret an exemption notification   issued   under   the   Central   Excise   Act.     It would   be   relevant   to   understand   the   factual   context which gave rise to the aforesaid case before the Court. The appellant was sole proprietor who used to procure 50 cotton from a co­operative society

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