PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs. NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

Bench: HON'BLE THE CHIEF JUSTICE

Section 68 of the Act. 26 13. The lower appellate authorities appear to have ignored the detailed findings of the AO from the field enquiry and investigations carried out by his office. The authorities below have erroneously held that merely because the Respondent Company – Assessee had filed all the primary evidence, the onus on the Assessee stood discharged

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

Bench: The Tribunal Arose From An Order Dated 1 August 2013 Of The Commissioner (Adjudication) Which Dealt With Five Show Cause Notices Dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 & 23 April 2013. The First Of The Five Show Cause Notices Invoked The Extended Period Of Limitation.

68) and Section 65(86b) of the Finance Act 1994, there was no warrant to allow the invocation of the extended period of limitation and to direct the determination of the penalty following the re-quantification of the demand. The extended period 6 (1989) 4 SCC 275 CA 3532-36/2020 16 of limitation would clearly not stand attracted

M/S BISCO LIMITED THROUGH ITS MANAGING DIRECTOR vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE

Appeal is allowed in part in the above terms

Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN

27. We may now refer to some of the relevant provisions of the Customs Act. Section 2(43) defines a ‘warehouse’ to mean a public warehouse licensed under Section 57 or a private warehouse licensed under Section 58 or a special warehouse licensed under Section 58A of the Customs Act. ‘Warehoused goods’ has been defined under

COMMR. OF INCOME TAX, BANGALORE vs. VENKATESHWARA HATCHERIES

27) and Sections 32A, 80J and 80JJ are read together along with the legislative history it is evident that the provision giving benefit to those who were engaged in running poultry farming was separate and distinct from the provisions which provided incentive to industrial undertakings engaged in the business of manufacturing or producing articles. Thus, if the expression industrial

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

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

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section

COMMR.OF INCOME TAX vs. P. MOHANAKALA

section 68 of the Income Tax Act are present? (c) Whether in the facts and circumstances of the case, the conclusion of the Tribunal that the claim of gift is not genuine is reasonable and based on relevant material and not perverse? These appeals relate to the assessment years 1995-96 and 1996-97. The dispute in all these

M/S KERALA STATE ELECTRICITY BOARD vs. COMMR.OF CENTRAL EXCISE,THIRUVANTHAPURAM

The appeal is dismissed with costs

68 or rules made thereunder, who fails to credit the tax or any part thereof to the account of the Central Government within the period prescribed, shall pay simple interest at such rate not below ten per cent and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification

S. RAJENDRAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)

The appeals are dismissed with

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

27. … The Code is first and foremost, a Code for reorganisation and insolvency resolution of corporate debtors. Unless such reorganisation is effected in a time-bound manner, the value of the assets of such persons will deplete. Therefore, maximisation of value of the assets of such persons so that they are efficiently run as going concerns is another very important

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

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

27 and found that the amendment was intended to supply an obvious omission or clear up the doubts surrounding the word owner in Section 22 of the Act. The Court answered the reference in favour of the Revenue by holding that “in the context of Section 22 of the Act having regard to the ground realities

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

27 Gujarat Industrial Development Act, 1962 (referred to as “GIDA”) 28 regulations framed under the GIDA, its constituting enactment, further to Section 32(2). As far as GHB is concerned, learned counsel submitted that like the other statutory corporations it was also established by virtue of a special law28. The functions of this Board were identical to that

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

68. Neither section 6 of the CGST Act nor the SGST Act nor the Circular dated October 5, 2018, therefore, apply to the fact-situation presented by the two petitions before us as they do not operate and are not intended to operate in a situation where the "intelligence based enforcement action" has repercussion or involvement of taxpayers beyond

INDUSTRIAL DEV.BANK OF INDIA THROUGH STRESSED ASSETS STABILISATION FUND CONSTITUTED BY THE GOVT. OF vs. SUPERINTENDENT OF CENTRAL EXCISE AND CUSTOMS

Appeal is allowed and the impugned judgment dated 26th

Bench: HON'BLE THE CHIEF JUSTICE

27 of 38 judges’ bench in Collector of Aurangabad and Another v. Central Bank of India and Another30. At the same time, we must record for clarity that this principle, which vents from the ‘law in force’ within the meaning of Article 372(1) of the Constitution of India, must give way to a statutory charge which may be created

M/S. MUSTAN TAHERBHAI vs. COMMNR. OF CENTRAL EXCISE & CUSTOMS

The appeal is allowed; the impugned order is set aside, and

27 (SC) 5 “It appears from the judgment of the Tribunal that the matter was argued without reference to facts which are now stated in the special leave petition, namely, that the vessel was built in India and excise duty was paid thereon at the time of its clearance. It was delivered to an Indian party. The contention on these

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

27. It now remains to consider whether Anti-dumping duty can be included in calculating special customs duty and special additional duty. 20 Page 21 JUDGMENT 28. Special customs duty is levied under Section 68

COMMNR. OF CENTRAL EXCISE, HYDERABAD vs. M/S. ALDEC CORPORATION

Appeals are dismissed, with

27(6) and did not constitute a separate product under the tariff item 68 and, therefore, the question of manufacture under section

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

Sections 2(33), 25, 45, 51, 53, 54, 59, 68, 69, 74, 113(d) & 114. Import-Export Policy 1988-91: Paras 22, 23, 24(1), 174(1)-Appendix 6-List 2, Item 36-List 3, Item 37. Import (Control) Order, 1955: Clauses 10 (C), 11(1) (d), 11(4)-Schedules I,II,III & V. Exports (Control) Order, 1988: Clause

COMMISSIONER OF INCOME TAX KARNAL vs. M/S CARPET INDIA.PANIPAT(HARYANA)

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

68,742/- under Section 80HHC of the IT Act which was partly disallowed by the Assessing Officer and deduction was allowed only to the tune of Rs 1,08,96,505/-. However, the assessee claimed the deduction at par with the direct exporter under Section 80HHC of the IT Act which has been eventually upheld by the High

HT MEDIA LIMITED vs. PRINCIPAL COMMISSIONER DELHI SOUTH GOODS AND SERVICE TAX

In the result, these appeals succeed and are hereby allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

27. Section 65(105)(zu) of the Finance Act, defined taxable service as follows: Civil Appeal Nos. 23525-23526 of 2017 Page 16 of 29 “65. … (105) “taxable service” means any service provided or to be provided, - xxx xxx xxx (zu) to any person, by an event manager in relation to event management” 28. The Tax Research Unit