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

44) to mean goods deposited in a warehouse. 28. Section 12 of the Customs Act deals with dutiable goods. Sub-Section(1) thereof says that duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 on goods imported into or exported from India. 29. Date for determination of rate

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

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

44). The Negative list is contained in Section 66D. 8 14. I have referred to these provisions as the impugned order covers periods embraced by Section 66 and 66B. 15. The next provision to bear in mind Section 67. Section 67 deals with valuation of taxable service for charging. It reads as follows: ”67. Valuation

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

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

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

44, para 35 ruled that  "35.   (c)   where   the   goods   are   available   for   the transfer of right to use the taxable event on the transfer   of   right   to   use   any   goods   is   on   the transfer which results in right to use and the situs of sale would be the place where the contract is executed and not where the goods

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

44 Comp Cas 65 (Guj). Civil Appeal No. 2568 of 2013 Page 22 of 38 for a government debt to be covered under clause (a) to Section 530(1) of the Companies Act, it must not only be a debt ‘due’, but it must also be a debt ‘due and payable’ within twelve months next before the relevant date

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

44. Thus, we are of the firm opinion that the transactions/activities undertaken by the respondent with SICCL did not bring it within the purview of ‘Real Estate Agent’ or ‘Real Estate Consultant’ as defined under Sections 65(88) and 65(89) of the Finance Act, 1994, respectively. These transactions were not undertaken for service charges, commission, agency or consultancy

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

Bench: HON'BLE THE CHIEF JUSTICE

44 (1980) 2 SCC 322 45 1989 (3) SCR 1038 46 (2002) 8 SCC 481 47 (1973) 4 SCC 194 48 “It is considered necessary to make provision for the orderly establishment and development of Industries in suitable areas in the State. To achieve this object, it is proposed to specify suitable areas for Industrial Development and establish a Board

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

68 or for exportation under section 69. The suggestion that if an importer intends to export the imported goods, he should clear them for warehousing and then proceed in terms of section 69 cannot be accepted because that would mean that imported goods can be re-exported after being warehoused for some time even

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

44,507.00 \026 Rs. 63,43,750.00 = Rs. 68,00,757.00) (iii) The appellant was able to prove some sources of the share application money and the amount of Rs. 19,16,000.00 added back was reduced to Rs. 1,15,000.00 (iv) Adding the above amount, the Appellant’s income became Rs. 69,15,757.00 (Rs. 68

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

Section 10 (23C) (vi) alludes to business and profits (‘being profits and gains of business, unless the business is incidental to the attainment of its objectives and separate books of account are maintained by it in respect of such business’). The interpretation of Section 10 (23C) therefore, is that the trust or educational institution must solely exist

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

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

44 not expected to discharge the burden of proof under Section 8 of the 1976 Act as to whether it is his legally acquired property nor can he be said to be the person affected with the proposed action of forfeiture as such. 49. The expression “held” in Section 6 has to be understood to mean that

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

44 has categorically held that since Section 143(1D) begins with a non-obstante clause, it will overbear/override the second proviso to Section 143(1) which contains a limitation period of one year for precession of return. Without prejudice to the submission that the merits of the order dated 23.07.2018 as well as order dated 14.03.2019 has never

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

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

44 of 76 11.7.3 While deciding the said issue, the Court referred to Triveni Engineering (supra), Sirpur Paper Mills Ltd. (supra), Quality Steel Tubes (P) Ltd. (supra), Mittal Engg. Works (P) Ptd. (supra), T.T.G Industries Ltd. Vs. CCE (2004) 4 SCC 751 and examined various characteristics of the property including marketability and lack of permanency to determine whether the property

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

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

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

THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

The appeals are disposed of accordingly

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

44. The adjudicating authority held that undervaluation was established only (i) to the extent of Rs. 3,79,452 in respect of the invoices raised by the factory at Mysore, (ii) to the extent of Rs. 29 29,677 relating to the six slips from the Lucknow office and (iii) to the extent of Rs. 5,02,26,106 with

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

68,516/- to the taxable income on the ground that the provision for bad and doubtful debt was not allowable under Section 36(1)(vii) of the IT Act. The appellant claimed that the “Provision for NPA”, however, represented “loss” in the value of assets and was, therefore, allowable under Section 37(1) of the IT Act. This

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

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

68,593/- for the period 01.04.2007 to 31.03.2012 Category III Business Auxiliary Services (marketing and distributing): Section 65 (105)(zzb) of the Finance Act, 1994 Category II Management, maintenance or repair services : Section 65(105)(zzg) of the Finance Act, 1994 M/s Samsung India Electronics Pvt. Ltd. was engaged in the activity of identifying new prospective customers

COMMISSIONER OF INCOME TAX vs. LAXMAN DAS KHANDELWAL

Bench: HON'BLE THE CHIEF JUSTICE

44 IST Reason: Signature Not Verified Civil Appeal Nos. …………of 2019 @ SLP (Civil) Nos……………….of 2019 @ SLP(C)No.Diary No. 7708 of 2019 Commissioner of Income Tax vs. Laxman Das Khandelwal 2 3. The relevant facts leading to the filing of aforementioned Income Tax Appeal No.97 of 2018 before the High Court, as culled out from the judgment and order