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

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

86. In the Customs Act, 1962 (52 of 1962), (hereinafter referred to as the Customs Act), in section 2, in clause (34), after the words "Principal Commissioner of Customs or Commissioner of Customs", the words and figure "under section 5" shall be inserted.” Section 87 - Substitution of new section for section

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

Bench: HON'BLE THE CHIEF JUSTICE

86 Distinction between business held under Trust [Section 11(4)] and Trust carrying on business [Section 11(4A)] 87 D. What kinds of income or receipts may not be characterized as derived from trade, commerce, business or in relation to such activities, for a consideration ......................................................................................... 98 (i) Statutory corporations, authorities or bodies ................................................................................... 98 (ii) Statutory regulatory bodies/authorities

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

86 of the Finance Act, 1994 to the Appellate Tribunal which stands allowed vide final judgment and order dated 21st June, 2019, and 5 CIVIL APPEAL NO(S). 11744 – 11745 OF 2025 is the subject matter of challenge in these statutory appeals under Section 35L(b) of the Central Excise Act, 1944, as made applicable to Service Tax matters

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

86,888.00 including interest under Section 234B of the Act. Consequently, penalty proceedings under Section 271(1)(c) of the Act were also initiated by the assessing officer against the assessee. In the assessment order, assessing officer made several disallowances which are not the subject matter of the appeal. 11.4. Assessee preferred appeal before the CIT(A), Chennai

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

86. Though   the   Constitution   Bench   in  Grasim   Industries noted the shift, at least in the language, of Section 4(1), from “normal price” to “transaction value”, the Constitution Bench did not take note of one major area of difference, namely that  the focus of Section 4(1)(a) prior to 01.07.2000 was on finding out the normal price

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

68,94,982.00 was the income in respect of which inaccurate particulars had been furnished. The tax was computed at Rs. 31,71,692.00. It was held that the tax sought to be evaded was Rs. 31,71,692.00 and imposed penalty of Rs. 31,71,692.00 (100% of the tax). The Commissioner of Income Tax confirmed the order

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

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

86. This provision is complementary to the provisions in Section 69 which enables the assessment of the value of investments which have not been recorded in the books of account of the assessee and the source of which has not been explained by him satisfactorily. 87. It has to be carefully noted that the conditions precedent to the application

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

86, 57, 246/- (1,14,43,051 + 68,30,270 + 3,83,925). Under assessment of income for the three years is, therefore, Rs.1,69,92,728 i.e., (18657246 – 1664518). The sales estimated by AO for each of the 3 years less depreciation for each year is taken as the basis for determining the proportion in which the under- assessment

DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD

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

68. Having regard to the memorandum and circular referred to above, it is by no means evident that the primary legislative object was to enact Section 44C solely for ‘common’ expenditure. In fact, the specific nature of the expenditure does not appear to be the focal point of the legislative concern. Rather, the concern was mainly with respect

COMMR.OF CENTRAL EXCISE vs. M/S UNI PRODUCTS INDIA LTD. THROUGH ITS DIRECTOR

Bench: HON'BLE MR. JUSTICE ANIRUDDHA BOSE

86 to 88 are excluded from those Chapters. The effect of Note 3 is therefore that when a part or accessory can fall in one or more other Sections as well as in Section XVII, its final classification is determined but its principal use. Thus the steering gear, braking systems, road wheels, mudguards, etc., used on many

M/S PRAGATI SILICONS PVT. LIMITED vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

The appeal is allowed

68 of the erstwhile Central Excise Tariff. The name plates were affixed to the fans before marketing them. Here, the Court emphasized on the necessity of name plates for the marketing of the product. The Court observed: "In those circumstances, in our opinion, the Tribunal was right in arriving at the conclusion that the nameplate was not a piece http://

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI

section and the conditions and restrictions that may be specified in the notification: http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. Explanation.- For the purposes of this rule, "inputs" includes- (a) inputs

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

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

86 (SC)). It is only if the objects reveal that the very being of the assessee-society, as an educational institution, is exclusively for educational purposes and not for profit, the assessee would be entitled for exemption under section 10(23C)(vi) of the Act. (Gurukul Ghatkeswar Trust, [2011] 332 HR 611 (AP))”. 4. On the second question

SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.

68,676/- and demand of Rs.96,98,801/-, inclusive of interest at Rs.55,53,882/- was raised after adjusting pre-paid tax of Rs.5,23,756/-. The Department then issued show- cause notice for prosecution under Section 276CC on 14.6.1996. Later, sanction for prosecution was accorded by the Commissioner of Income Tax on 3.10.1996. 7. A-3 also failed

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

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

68. In the case at hand, the show cause notice for the initiation of prosecution for the AY 2011-12 was the earliest in time and hence what falls for our determination is whether the offence under Section 276CC for the AY 2013-14 could be said to have been committed before the show cause notice for initiation

SANDVIK ASIA LTD. vs. COMMNR.OF INCOME TAX-I, PUNE

In the result, the appeals stand allowed

68,88,220/- and tax thereon at Rs.1,47,88,521. The appellant on 30.04.1986 received a refund of Rs.42,38,260/- and became entitled to receive interest on the refund and requested respondent No.2 to grant interest on refund under Sections 214 and 244 of the Act for the period from 01.4.1977 to 31.03.1986. Assessment Year