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

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

7. This provision being a definition clause merely defines various activities which could be termed as a business. Section 2(13) of the Act gives a broad definition to ‘business’. Section 28 of the Act comes under the heading ‘Profits and Gains of Business or Profession’. Various types of income enumerated thereunder are made chargeable to income

PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs. NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

Bench: HON'BLE THE CHIEF JUSTICE

Section 68 of the Act, and that the onus on the Assessee Company stood fully discharged. 3.7. The AO had issued summons to the representatives of the investor companies. Despite the summons having been served, nobody appeared on behalf of any of the investor companies. The Department only received submissions 5 through dak, which created a doubt about

COMMNR. OF CUSTOMS, CALCUTTA vs. M/S. BIECCO LAWRIE LTD

7 presented under that section; (b) in the case of goods cleared from a warehouse under section 68

M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs. COMMISSIONER SERVICE TAX NEW DELHI

Bench: The Tribunal Arose From An Order Dated 1 August 2013 Of The Commissioner (Adjudication) Which Dealt With Five Show Cause Notices Dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 & 23 April 2013. The First Of The Five Show Cause Notices Invoked The Extended Period Of Limitation.

section 65(68) of the Finance Act, 1994. The Tribunal further relied upon the decision in Board of Cricket Control for India v. Commissioner4 to uphold the order of the Commissioner imposing the demand of service tax under the category of programme producer services during the relevant period. The Tribunal did not accept the argument of the appellant that

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

68 was ordered and, therefore, Section 15(1)(b) had no application. Finally, this Court held that the consequence of non-removal of the warehoused goods within the permitted period or the permitted extension by virtue of Section 72 is certain. The date on which it comes to an end is the date relevant for determining the rate

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

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

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

COMMR.OF INCOME TAX vs. P. MOHANAKALA

Section 68 of the Act. There is no dispute about the same but the assessees in no manner raised any plea that even if their explanation is not acceptable the same cannot be treated as an income in their hands. In cases where the explanation offered by the assessee about the nature and source of sums found credited

M/S KERALA STATE ELECTRICITY BOARD vs. COMMR.OF CENTRAL EXCISE,THIRUVANTHAPURAM

The appeal is dismissed with costs

7. Mr. R.G. Padia, learned senior counsel appearing on behalf of the respondent, on the other hand, would support the impugned judgment. 8. The period for which the service tax was due is August 1998 to September 2002. Under the agreement, indisputably, the appellant was responsible to make payment of the service tax on behalf of the foreign company

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

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

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

7 the Department had relied upon Section 145(3) of the 1961 Act to impose the  addition.    The  appellant/assessee has  also placed reliance on the Hindi version of the assessment order to buttress this submission; Third, that the  assessment was made under Section 144 as the same refers to Section 145(3).  Under Section

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 32, as discussed above, clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings etc. The word “plant” is given inclusive meaning under Section 43(3) which nowhere includes buildings. The Civil Appeal No.2948 of 2023 etc. Page 68 of 91 Rules prescribing the rates of depreciation specifically provide grant of depreciation on buildings

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

Bench: HON'BLE THE CHIEF JUSTICE

7) SCR 664 38 crore (from FY-2007-08 to 2020-21), which given its financial condition will jeopardise its existence and functioning. 59. Ms. Radhika Suri, learned counsel argued on behalf of Bhatinda Improvement Trust and adopted the submissions of Mr. Soparkar. She urged, in addition, that it is obligatory on part of the assessee (a statutory corporation

COMMR.OF CUSTOMS,MUMBAI-I vs. M/S SEIKO BRUSHWARE INDIA

The appeal is disposed of

68 of the Customs Act, 1962 (no. 52 of 1962), as the case may, makes a specified C.A. No. 216/2007 1 Page 2 JUDGMENT declaration to that effect in the Bill of Entry in the manner specified below. Provided that rate specified therein shall not apply if the importer sells the said imported goods from a place located

COMMNR. OF CUSTOMS, KANDLA vs. M/S. ESSAR OIL LTD.

The appeals are allowed with no order as to costs

68 in the absence of duty being paid. The cancellation of warehousing licence was obtained by fraud as duty had not been deposited. Hence duty payable is covered under Section 16(1)(c) of the Act. Action was taken against the customs officials i.e. respondent nos. 5 to 7

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

7 Ch. App. 760, 764. 21 (1970) 40 Comp Cas 689. 22 See – Rule 147, Companies (Court) Rules, 1959. Civil Appeal No. 2568 of 2013 Page 21 of 38 payment of interest subsequent to the date of winding up.23 There is, however, an exception to the two-fold method, as has been held in Dena Bank v. Bhikhabhai Prabhudas Parekh

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

7,21,568 under Section 11AC, (iv) imposed a penalty of Rs. 50,000 under Rule 25 and (v) imposed a penalty of Rs. 50,000 each on Sh. B. Abdul  Salam,  Sh.  J.  M.  Ashraf and  Sh. Manoj  Kumar  Amin under Rule 26.  39 62. The   Adjudicating   Authority   held   that   there   was undervaluation on assessee’s part

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

Appeals are allowed

68 cannot said to have been excluded for regular assessments." [ Emphasis supplied ] Sections 132 to 132B of the Act embody an integrated scheme laying down the procedure comprehensively for search and seizure and the power of the authorities making the search and seizure to order the confiscation of the assets seized. Section 132A gives power to the authorities

M/S. MUSTAN TAHERBHAI vs. COMMNR. OF CENTRAL EXCISE & CUSTOMS

The appeal is allowed; the impugned order is set aside, and

7 13.Mr. Joseph Vellapally, learned senior counsel appearing on behalf of the appellant, strenuously urged that in the instant case the imported goods lost their identity when they were used in the manufacture of vessel along with domestically procured goods, and were cleared as such, and therefore, the revenue cannot claim on the one breath that the ship was “manufactured