RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

price of the land fixed by the Collector to the land owners. From the copy of the jamabandi attached with this file, khasra Nos. 361 and 364 measuring 5 kanals and 7 marlas were not on the lease with the college. But the Management is claiming compensation for this land also. In these circumstances, the college management cannot be awarded

COMMNR. OF CUSTOMS, MUMBAI vs. M/S. B.V. JEWELS AND ORS.'

The appeals are allowed to the extent indicated

transfer, these goods were lying in plot No.55 only which is repeatedly accepted as address for both units, and were not removed and use of machinery by M/s B.V. Jewels was for purpose of manufacture. Section 111(d)(j) & (o) invoked by Commissioner has not been violated, and hence confiscation, imposition of redemption fine and demand of duty

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

Appeals are dismissed but in

111(m) of the Customs Act, 1962; and (d) Penalty should not be imposed under Section 112 (a) and 114A of the Customs Act, 1962. In the case of Leela Ventures the show-cause notice dated 21st January, 1998/18th February 1998 valued the drawings and designs at Rs. 2,66,87,100/- being the transaction value and on that value

INDUSIND MEDIA AND COMMUNICATIONS LTD. vs. COMMISSIONER OF CUSTOMS NEW DELHI

Bench: HON'BLE THE CHIEF JUSTICE

111 of the 2 2003 (152) ELT 190 (Tribunal – Mumbai) 3 2015 (322) ELT 421 (SC) = (2015) 16 SCC 263 Civil Appeal No. 2498 of 2018 Indusind Media & Communications Ltd. vs. Commissioner of Customs, New Delhi 10 Customs Act and the appellant will also be liable for penalty.” In the premises, by Order under appeal, the matter was remanded

COLLECTOR OF CUSTOMS vs. TELEVISION & COMPONENTS LTD.

111(d) of the Customs Act read with Section 3(2) of the Import and Export (Control) Act, 1947 and Clause 3 of the Import Control Order, 1955. (7) Having regard to his findings and the fact that the goods had already been released pursuant to an order of the High Court, he directed the respondent No.1

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

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

transfer of the CGP share and not by virtue of various clauses of SPA. In a case like the present one, where the structure has existed for a considerable length of time generating taxable revenues right from 1994 and where the court is satisfied that the transaction satisfies all the parameters of “participation in 66 investment” then in such

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

transfers. 40. It is no doubt true that the accrual of income does not much later depend upon its ascertainment or the accounts cast by assessee. The accounts may be made up at a much later date. That depends upon the convenience of the assessee and also upon the exigencies of the situation. The amount of the income, profits

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

111(m) of the Customs Act, 1962. However, since the goods are not available, I refrain from ordering confiscation. d) I impose under Section 112 of the Customs Act, 1962 a penalty of Rs.1 crore (Rupee one crore) on M/s. Pearl Engineering Polymer Ltd., e) I impose penalty of Rs.50 lakhs (Rupees fifty lakhs) on Shri Chand Seth, Chairman

ADDITIONAL COMMISSIONER OF INCOME-TAX GUJARAT, AHMEDABAD vs. SURAT ART SILK CLOTH MANUFACTURERS ASSOCIATION, SURAT

transferred to such other company having the same objects as the assessee, to be determined by the members of the assessee at or before the time of the dissolution or in default? by the High Court of Judicature that has or may acquire jurisdiction in the matter. The income and property of the assessee were thus liable to be applied

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 forums

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

transfer to the copy/copies any copyright or other marking on the Software or Documentation. d) not use the Software or Documentation for any other purpose than permitted in this Article 20, License or sell or in any manner alienate or part with its possession. e) not use or transfer the Software and/or the Documentation outside India without the written consent

COMMNR. OF CUSTOMS (IMPORT) vs. STONEMAN MARBLE INDUSTRIES

price of the imported goods was mis-declared in the bills of entry. 4. The goods imported by the respondents were confiscated under Section 111(d) of the Act. However, the importers were given an option to redeem the confiscated goods on payment of redemption fine, which was 3 fixed, adopting the margin of profit as the basis, under Section

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

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

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section 66 D. The relevant part

THE COMMISSIONER OF INCOME-TAX, MADRAS vs. K. T. M. T. M. ABDUL KAYOOM

In the result, the appeal is allowed; but

transfer or underlet or part with possession of this grant or the rights and privileges hereby granted or any part thereof without the written consent of the lessor. (v) At the end or sooner determination of the term hereby created peaceably and quietly to yield to the lesson the rights and privileges hereby granted, and (vi) To report

MEENAKSHI MILLS, MADURAI vs. THE COMMISSIONER OF INCOME-TAX,MADRAS

In the result, the appeals fail, and are dismissed with

transfer is genuine or sham, the point for decision would be, not who paid the consideration but whether any consideration was paid. Therefore, there will be force in the contention of the appellant that a finding as to who furnished the capital for the intermediaries was requisite before they could be held to be benamidars, if the Tribunal had held

M/S. BANGALORE CLUB vs. COMMISSIONER OF INCOME TAX

Section 2 (24) of the Act). The concept of mutuality has been extended to defined groups of people who contribute to a common fund, controlled by the group, for a common benefit. Any amount surplus to that needed to pursue the common purpose is said to be simply an increase of the common fund and as such neither considered income