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66 results for “section 68”+ Section 33clear

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Key Topics

Penalty17 Addition to Income15 Section 44C11 Section 35B8 Section 80H8 Section 11A7 Section 1327 Section 657 Section 17(5)(d)7 Exemption

COMMISSIONER OF CENTRAL EXCISE RAIPUR vs. M/S SEPCO ELECTRIC POWER CONSTRUCTION CORPORATION

C.A. No.-004928 - 2018Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 73Section 75Section 76Section 77Section 78

33 and the scheme of section 65 in consonance with section 66 and section 68 and the meaning

SUNDARESH BHATT vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

C.A. No.-007667 - 2021Supreme Court26 Aug 2022

Showing 1–20 of 66 · Page 1 of 4

7

Limitation/Time-bar7

Bench: HON'BLE THE CHIEF JUSTICE

Section 13(1)(a)Section 14(4)Section 33(2)Section 33(5)Section 60(5)Section 62(1)

33(5) of the IBC, as the case may be. This is because the demand notices are an 28 initiation of legal proceedings against the Corporate Debtor. However, the above analysis would not be complete unless this Court examines the extent of powers which the respondent authority can exercise during the moratorium period under the IBC. 43 In the above

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 104Section 112Section 135Section 271Section 69A

68, 69 and 69A to 69D of the Act, which deals with unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section

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

Appeal is allowed in part in the above terms

C.A. No.-004663-004663 - 2009Supreme Court20 Mar 2024

Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN

Section 111Section 112Section 130ESection 28ASection 71

68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods, on the date of payment of duty. 30. While Section 28 provides for recovery of duties not levied or short levied, Section 28AA deals with interest on delayed payment of duty. On the other hand, Section

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

C.A. No.-006703-006710 - 2009Supreme Court13 Apr 2018

Bench: Us.

33. 43. As pointed out earlier, Revenue relies upon number of materials that 64 those in trade, traders and consumers have understood 'Parachute' as 'Hair Oil'. In para (36) of Wockhardt Life Sciences Ltd. quoted above, this Court laid emphasis to the "functional utility and predominant or primary usage of the commodity" that is to be taken into account while

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)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

68 is also liable to get himself registered under Section 69 read with the Rules and such person that is the person liable to pay service tax must also assess the tax and file Return under Section 70, as prescribed in the Rules. 61. I have already explained the scope of Sections 67 to 70. The contention

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

SLP(C) No.-006092 - 2025Supreme Court14 Aug 2025

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

Section 6Section 6(2)(a)Section 6(2)(b)Section 67(2)Section 70Section 73

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

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

C.A. No.-004105-004105 - 1991Supreme Court14 May 1992

For Respondent: CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATETRIBUNAL, BOMBAY

Section 113Section 114Section 25

Sections 2(33), 25, 45, 51, 53, 54, 59, 68, 69, 74, 113(d) & 114. Import-Export Policy 1988-91: Paras

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. CORE HEALTH CARE LTD

C.A. No.-003952-003955 - 2002Supreme Court08 Feb 2008

For Respondent: M/s. Core Health Care Ltd

Section 260ASection 28Section 36(1)(iii)Section 43(1)

68,543/-. Assessee-company is engaged in the business of manufacturing and sale of intravenous solutions. For the assessment year under consideration assessee claimed deduction towards expenses aggregating to Rs.2,12,05,459/- which included interest on borrowings of Rs.1,56,76,000/-. During the assessment year under consideration assessee had installed new machinery. The A.O. vide assessment order dated

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

C.A. No.-002568-002568 - 2013Supreme Court18 Aug 2023

Bench: HON'BLE THE CHIEF JUSTICE

Section 142Section 447Section 456Section 468Section 47Section 529ASection 59(1)Section 72Section 72(2)

33,343/- dated 20th January 2023 have been deposited in this Court and converted into a fixed deposit receipt. The auction proceeds are to be paid as per the outcome of the present appeal. 7. In the context of the present appeal, we would like to reproduce Sections 529A and 530 of the Companies Act, which read as under

M/S. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

C.A. No.-005941-005942 - 1999Supreme Court26 Feb 2003

For Respondent: Collector of Central Excise, Bangalore

33 of our earlier judgment which read as under: "31. In State of Uttar Pradesh v. Raj Narain and Others [(1975) 4 SCC 428], the Constitution Bench considered a questionwhether privilege can be claimed by the Government of Uttar Pradesh under Section 123 of the Evidence Act in respect of what has been described for the sake of brevity

B.M.MALANI vs. COMMR.OF INCOME TAX

The appeal is allowed accordingly to the aforementioned extent

C.A. No.-005950-005950 - 2008Supreme Court01 Oct 2008

Section 132Section 132(4)Section 220Section 245C

33,68,546 1992-93 61,39,448 16,53,560 64,30,765 1993-94 7,21,192 NIL 7,21,192 1994-95 65,145 NIL 65,192 1995-96 3,99,023 1,32,333 3,99,023 Total 1,57,77,630 24,36,352 1,60,66,947” 5. Section

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

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

33 49. It was lastly argued that the expression “trade” carries within it the idea of profitability: counsel cited State of Gujarat v. Mahesh Dhiarjlal Thakkar44, Sodan Singh & Ors. v New Delhi Municipal Committee & Ors45 and T.M.A Pai Foundation and Ors. v. State of Karnataka & Ors46. Reliance was placed upon the judgment in CIT, Madras v. M/s Madurai Mills Company

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

C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015

Section 12Section 18Section 3ASection 68Section 9A

68. Special duties of customs. – (1) In the case of goods mentioned in the First Schedule to the Customs Tariff Act, or in that Schedule, as amended from time to time, there shall be levied and collected as a special duty of customs, an amount equal to two per cent of the value of the goods as determined in accordance

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006

For Respondent: Commissioner of Income Tax, Bangalore

Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C

33,525 The assessment for the years 1981-82 was completed after making an addition of Rs.19,93,117/-. Assessing Authority made an assessment for the construction of a commercial complex in Durgadabailu, the investment for which was declared at Rs. 5,55,000/- for the entire building. Half of the building belonged to P.R. Metrani and other half

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014

Section 113Section 132Section 154Section 158B

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to financial year in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. (3) The burden of proving to the satisfaction

CENTRAL GST DELHI III vs. DELHI INTERNATIONAL AIRPORT LTD

C.A. No.-008996 - 2019Supreme Court19 May 2023

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Section 13Section 22ASection 3Section 65Section 66Section 67Section 68

68 (1) of the Finance Act provides that every person providing taxable service to any person shall pay service tax at the rate specified in section 66. Section 67 (1) of the Finance Act, provides that where service tax is chargeable on any taxable service with reference to its value then such value shall be the gross amount

COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007

For Respondent: M/s Tara Agencies

33. Details of relevant Statute are as under: Section 8 of the Bombay Sales Tax Act, 1953, so http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 8 of 16 far as is \023subject to the provisions of section 7, there shall be levied a sales tax on the turnover of sales of goods specified in column I of Schedule

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

C.A. No.-010409-010410 - 2014Supreme Court20 Nov 2024

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

33 of 76 determined at the time of receipt of goods in terms of Rule 4(1) of the CENVAT Rules and as such credit cannot be denied. 10.9.19 The Delhi High Court held that denial of CENVAT credit to the Assessee on the premise that the towers, on erection, resulted in an immovable property is erroneous and contrary

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

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

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

33 the owner or the plaintiff to show that the loss or damage was caused owing to the negligence or criminal act of the carrier as provided by Section 9. The carrier can escape his liability only if it is established that the loss or damage was due to an act of God or enemies of the State