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

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given

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

56. Paragraph 5 of the 2014 guidelines provides that the guidelines would not be applicable for the compounding of any prosecution initiated under the Indian Penal Code, 1860 and the same can only be withdrawn under Section 321 of the Code of Criminal Procedure, 1973. 57. Paragraph 6 of the guidelines provides two categories of offences which

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

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

viii) The Board’s Circular dated 15.02.1999 cannot come to the rescue of the Department because there was no assignment of function of assessment/reassessment as required by Sayed Ali (supra). According to the learned counsel, both Notification No. 44/2011 dated 06.07.2011 and Section 28(11) were brought to the notice of this Court in Canon India (supra). (ix) Having

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

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

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

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also

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

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

viii) The Bureau of Indian Standards Act, 2016 Section 2(14): "goods" includes all kinds of movable properties under the Sale of Goods Act, 1930, other than actionable claims, money, stocks and shares; (ix) Consumer Protection Act, 2019 Section 2(21): "goods" means every kind of movable property and includes "food" as defined in clause

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

2,13,70,618 under Section 11A(1) of the Central Excise Act, 1944, interest, penalty, etc.  53. After   the   receipt   of   the   replies   from   the   assessee,   the Commissioner of Central Excise, Mangalore, held an enquiry and passed an Order­in­Original No. 10/2006 dated 29.05.2006, in and by which, he (i) confirmed the demand of duty

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

VIII respectively dealt with the deductions to be made in computing the total income, exempted portion/s of income, and rebates and reliefs but, several of the provisions in these Chapters as also some of the provisions of Chapter XII were recast and were put together in the newly framed Chapter VI-A by the Finance (No.2) Act, 1967 with effect

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

viii) The High Court also took the view that since the 14 tests indicate the sample to be one of High Speed Diesel, merely on the ground that 7 other test could not be undertaken by the laboratories because of lack of adequate facility to conduct these test, such an evidence could not have been ignored in view

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

GVK INDS. LTD vs. THE INCOME TAX OFFICER

Section 9(1)(vii)(b) of the Income Tax Act (1961) was unconstitutional on the ground that it constitutes a law with respect to objects or provocations outside the territory of India, thereby being ultra- vires the powers granted by Clause (1) of Article 245. Interpreting Clauses (1) and (2) of Article 245, Chief Justice Pathak (as he then