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

9 (1973) 2 SCC 608 10 (1984) 3 SCC 462 11 (1996) 11 SCC 480 CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.) 42 iii) Proviso to Section 68 of the Indian Evidence

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

1) or section 148 or section 153A/153C as the case may be, existing on the date of conveyance of compounding charges to the applicant, determined after rectification u/s 154 of the Act, if any and as reduced by the tax deducted at source and advance tax, if any, paid during the financial year immediately preceding the assessment year

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

68,039/- is based on no evidence and is contrary to the materials on record. 4. The petitioners in reply to show cause notice issued pleaded that the delay in submission of http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 13 returns was unavoidable, because their share of profit from the firm in which they were partners

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

9 of the Income Tax Act, has to be construed with reference to Article 12 of the DTAA. This position is also clarified by CBDT Circular No. 333 dated 02.04.1982,31 which states as follows: “Circular : No. 333 dated 2-4-1982. Specific provisions made in double taxation avoidance agreement - Whether it would prevail over general provisions contained in Income

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

9. If the dictionary meaning of the word plant were to be taken into consideration on the principle that the literal construction of a statute must be adhered to unless the context renders it plain that such a construction cannot be put on the words in question — this is what is stated in Webster's Third New International Dictionary: Civil

RAJASTHAN STATE ELECTRICITY BOARD JAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX (ASSESSMENT)

In the result, we allow the appeal, set aside the

Bench: HON'BLE MRS. JUSTICE R. BANUMATHI

68,717/- Writ Petition No.2267 of 1992 was filed by the assessee in the High Court of Judicature for Rajasthan, Bench at Jaipur. Learned Single Judge vide judgment dated 19.01.1993 allowed the writ petition quashing the levy of additional tax under Section 143(1-A). The Revenue aggrieved by the judgment of the learned Single Judge filed a Special

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

68,516/- under Section 36(1)(vii) being Provision for NPA in terms of RBI Directions 1998 on the ground that Assessee had to debit the said amount to P&L Account [in terms of Para 9

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

9,12,375 together with other penal liabilities, was liable to be confirmed and their appeal liable to be dismissed; 26 V. That as regards the clandestine clearances made by M/s. Wood Crafts, M/s. Uniwoods, M/s. Darvesh Plywood, M/s. National   Boards,   M/s.   National   Wood   Products,   M/s. Mailatty Wood Industries and M/s. Universal Wood Crafts Co.,   the   matter

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

9 that an open area of 2,000 sq. meters in the premises of the appellant having fencing and a gate with locking arrangement was approved by the customs and central excise authorities as a public bonded warehouse. Appellant vide letter dated 30.08.1989 sought permission from the Superintendent, Customs and Central Excise, Range-III, Pithampur for unloading the cargo covered

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

9 5. As per provisions of Section 115JA, a company is liable to pay tax on 30% of book profits, if the income computed under normal provisions of the Act is less than 30% of the book profits. Thus, the assessee is required to compute income chargeable to tax on two alternative basis - (i) income computed under normal provisions

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

9 (1989) 2 SCC 458 10 (2009) 314 ITR 167 39 Additional Solicitor General has placed reliance on the following decisions: (i) Sree Durga Distributors Vs. State of Karnataka11; (ii) Mohd. Shabir Vs. State of Maharashtra12; 14.7. Applying the above principle to the issue in hand, it is submitted that the specific words ‘know-how, patents, copyrights, trade marks, licenses

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

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

68, 69 and 69A to 69D of the Act, which deals with unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

9 of 26 of the Appellant, would contend that the First Respondent in the order of assessment, did not record his satisfaction that the assessee had concealed the particulars of his income or furnished inaccurate particulars which were conditions precedent for initiating penalty proceeding under Section 271(1)(c) of the Act. The show cause notice also was issued

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

68 of the Finance Act, 1996, special additional duty (SAD) levied under Section 3A of Customs Tariff Act, 1975 and Anti-dumping duty (ADD) levied under Section 9A of the Customs Tariff Act, 1975 during the period June 1998 to August 1998, which were exempt from duty vide (i) 1 Page 2 JUDGMENT Notifications No. 30/97 Cus dated

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

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

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

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

9, respectively, of the Act. We have not quoted Section 11, but the said provision postulates that transfer of property referred to in a notice under Section 6 is null   and   void.   Therefore,   transactions   after   issuance   of   notice under Section 6 or 10 (which applies to the procedure in respect of certain trust properties) are void

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

9. A show-cause notice was issued by the appellant to the respondent for charging the enhanced rate of duty. In the said show-cause notice, the claim of the appellant was, inter alia, for appropriation of the sum of Rs.12,78,116/- paid towards differential duty on the material removed between 2nd of June, 1998 and 6th of June

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. CORE HEALTH CARE LTD

68,543/-. Assessee-company is engaged in the business of manufacturing and sale of intravenous solutions. For the assessment year under consideration assessee claimed deduction towards expenses aggregating to Rs.2,12,05,459/- which included interest on borrowings of Rs.1,56,76,000/-. During the assessment year under consideration assessee had installed new machinery. The A.O. vide assessment order dated