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2 results for “section 68”+ Section 292clear

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Key Topics

Section 2143Section 11A2

SANDVIK ASIA LTD. vs. COMMNR.OF INCOME TAX-I, PUNE

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006
For Respondent: Commissioner of Income Tax-I, Pune & Ors
Section 214Section 264

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

ITW SIGNODE INDIA LTD. vs. COLLECTOR OF CENTRAL EXCISE

Appeal is allowed in part but

C.A. No.-007868-007868 - 1995Supreme Court19 Nov 2003
For Respondent: Collector of Central Excise
Section 11A

68 would not be applicable. The Assistant Collector by an order dated 11.7.1983 held: "Considering all aspects, the cold rolled strips known as box strappings continue to be cold rolled strips under Tariff item 26AA (iii). The painting and waxing on the product does not change the classification of the product. As the raw material, cold rolled strips has discharged