M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

68 to determine the tax payable and issue a notice of demand. In the absence of any assessment, even provisional, and a notice of demand no interest would be payable under Section 24(3). …” 34. Section 24(1) incidentally provided for a notice of assessment save as it was otherwise provided in Section 13(2

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

Bench: HON'BLE THE CHIEF JUSTICE

50% to deserving sectors like cottage industries to enable augmentation of market for such sectors, as well as the letter written by CEO- GS1 to the President GS1 (i.e. Joint Secretary, Ministry of Commerce) to permit reduction of fee from ₹400 too ₹70 per farm/plot, for issuing Global Location Number (GLN) to farmers, which was approved. 55. Regarding the statutory

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

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

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

50. Sub-section (2) of Section 279 empowers the Principal Chief Commissioner, the Chief Commissioner, the Principal Director General and the Director General to compound any offence defined under Chapter XXII of the Act, either before or after the initiation of proceedings. 51. While interpreting the nature of the power conferred upon the Principal Chief Commissioner under Section

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

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

50 of 161 (iv) On the issue of whether there are any statutory limitations to the assignment of powers under Section 28 only to those officers who do assessment or re-assessment under Section 17, he submitted that the scheme of the Act, 1962 as explained in Sayed Ali (supra) and Mangali Impex (supra), clearly indicates that Sections

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

Bench: Us.

50. After the amendment (w.e.f. 28.02.2005) what is relevant is 'suitability of the goods for being used as Hair Oil' for classifying the same under 33.05. 'Coconut Oil' packed in small sachets/containers suitable for being used as 'Hair Oil' is classifiable under Chapter Tariff Item 3305. When a good is classifiable under tariff item 3305, by virtue of amended Section

LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

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

2. Scope of Supply: 2.1 The Seller shall design, procure, manufacture, supply of the machinery and equipments for one no. 50 TPH MCR Capacity and 45 Kg./cm2(g) working pressure, bagasse fired boiler as detailed in Annexure I to V annexed to and forming part of this Agreement conformity with the specifications including clarifications and elucidations laid down therein

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

50,32,522 214 Mahagun Mall 5,18,87,855 5,70,76,640 10,89,64,495 213 Mahagun Morepheous E4, Noida 5,87,69,659 5,73,68,702 (-)6,16,78,845 (-)84,90,900 4,58,78,816 212 Mahagun Mosaic (-)5,21,92,597 11,93,15,012 6,71,22,415 Total difference

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

68,700 shares held by its sole shareholder and holding company Genpact India Investment, Mauritius, Digitally signed by MUKESH KUMAR Date: 2019.11.22 15:06:13 IST Reason: Signature Not Verified Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr. 2 the appellant bought back 2,50

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

50 intended to be used for the production of such infringing copies, shall be deemed to be the property of the owner of the copyright, who accordingly may take proceedings for the recovery of possession thereof or in respect of the conversion thereof: Provided that the owner of the copyright shall not be entitled to any remedy in respect

M/S. ASSOCIATED CEMENT COMPANIES LTD. vs. COMNR. OF CUSTOMS

Appeals are dismissed but in

68,310/-. In response to the show-cause notice, the appellants sent their replies, inter-alia, submitting that what was imported were not goods and there could be no excise duty on services since the remittances were in Form A-2 and tax at source under the Income-Tax Act was paid in respect of the said contracts

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

2) it may entirely change the very concept of the intendment of the enactment by insisting on certain mandatory conditions to be fulfilled in order to make the enactment workable: (3) it may be so embedded in the Act itself as to become an integral part of the enactment and thus acquire the tenor and colour of the substantive enactment

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

68,276/-. 8. The Commissioner (Appeals) dismissed the appeal upholding the order passed by the Assessing Officer. Aggrieved by the order, the assessee filed appeal before the Income Tax Appellate Tribunal (ITAT), which was also dismissed by the ITAT. 9. In the impugned judgment by the High Court under Section 260A of the Income Tax Act, the High Court

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

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

68. Payment of Service Tax. – (1) Every person providing taxable service to any person shall pay Service Tax at the rate specified in section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of "such taxable services as may be notified" by the Central Government

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

2) provides for cancellation of license so granted by giving a month’s written notice in advance if the licensee had contravened any of the provisions of the Customs Act or committed breach of any of the conditions of the license. However, before such cancellation, the licensee was required to be given a reasonable opportunity of being heard. 32. ‘Warehousing

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

2(v),   in   our   opinion,   would   be   applicable   for   the 41 confiscations adjudged under the RULES – pursuant to a seizure that took place before the commencement of the GOLD ACT. 68. No doubt that the option to pay fine in lieu of confiscation is one   of   the   consequences   flowing   from   the   adjudgment   of confiscation.   Therefore, in view of the fiction

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

2,43,68 0 20,87,4 50 12,58,4 70 NIL 8,28,9 80 8,28,9 80 ====== == ...13/- - 13 - On analysis of the said chart, one finds that, according to the assessee, the net income chargeable to tax under the head “Capital gains” is Rs.6,77,530/-, whereas, according to the Assessing Officer, the net income

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

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

50 8.23. Thus, learned Senior Counsel for the respondents submitted that the impugned judgment of the High Court warrants no interference and prayed for dismissal of the present appeals. V. ANALYSIS 9. We have considered the submissions made by the learned senior counsel on either side and analysed the materials available on record carefully and meticulously. 10. On 24.01.2025, when