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

Appeals are dismissed but in

price of developing. Contract for architectural services was stated to be like a contract by a solicitor to give a legal opinion or for a doctor to give a medical diagnosis since the essence of the contract is the experts skill. The learned counsel contended that the transaction between the appellants and their respective foreign collaborators was one for transfer

WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS

The appeals are allowed in the aforesaid terms with no order as to

156 of the Customs Act, 1962, read with Section 22 of the General Clauses Act, 1897. The purpose of these rules is to arrive at the valuation of the imported goods to enable the customs authorities to levy duty thereupon, on the basis of the value so arrived at. Rule 2 is the “definition” clause Civil Appeal

M/S COAL INDIA LTD. vs. COMMR.OF CUSTOMS(PORT) KOLKATA

The appeal is dismissed

Bench: The Customs, Excise & Service Tax Appellate Tribunal, Kolkata (‘Cestat’ For Short Digitally Signed By Ashish Kondle Date: 2025.05.01 11:42:33 Ist Reason: Signature Not Verified

156 of the Customs Act read with Section 22 of the General Clauses Act, 1897, the Customs Valuation Rules have been framed. Rule 4 deals with transaction value. The transaction value of the imported goods shall be the price actually paid or payable for the goods when sold for export to India, adjusted in accordance with the provisions of Rule

PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED

Bench: HON'BLE THE CHIEF JUSTICE

156/-. The return of income was filed in the name of SPIL (no amalgamation having taken place on the relevant date). 7 On 29 January 2013, a scheme for amalgamation of SPIL and MSIL was approved by the High Court with effect from 1 April 2012. The terms of the approved scheme provided that all liabilities and duties

COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD

Section 156 of the Act, made the said Rules. The transaction value determined in terms of the said Rule was to be the value of the imported goods. What would be a transaction value is stated in Rule 4 i.e. the price actually paid or payable on the goods when sold for export to India, adjusted in accordance with

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

Transfer Pricing Adjustment, Capitalization of Licence Fees, 3G Spectrum Fees, Asset Restoration Cost Obligation including the effect of amalgamation of group entities which required thorough scrutiny and determination. G] During the pendency of said Writ Petition, a letter was issued by the respondent No.1 on 23.07.2018, the relevant portion of which was as under :- "The assessment years for which request

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

COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD

transfer of licence or technical know- how for the purpose of setting up of a plant from the machinery imported or running thereof, the same would not be computed for the said purpose. Any amount paid for post-importation service or activity, would not, therefore, come within the purview of determination of assessable value of the imported goods

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

Bench: HON'BLE THE CHIEF JUSTICE

Section 156 of the Act, made rules known as “the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988”. Rule 3 provides for determination of the method of valuation, stating: “3. Determination of the method of valuation.— For the purpose of these Rules,— (i) the value of imported goods shall be the transaction value; (ii) if the value cannot

COMMNR. OF CUSTOMS (PORT), CHENNAI vs. M/S. TOYOTA KIRLOSKAR MOTOR PVT. LTD

Section 156 of the Act, made rules known as "Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. Rule 3 provides for determination of the method of valuation, stating : "Determination of the method of valuation.- For the purpose of these rules, - (i) the value of imported goods shall be the transaction value; (ii) if the value cannot be determined

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 CENTRAL EXCISE, MUMBAI vs. M/S. ALLIED PHOTOGRAPHICS INDIA LTD

Appeal stands allowed

156) ELT 161] on one hand and the decision of nine- Judge Constitution Bench in Mafatlal Industries Ltd. v. Union of India [(1997) 5 SCC 536] on the other, a two- Judge Bench of this Court vide order dated 13.11.2003 has referred the following question of law involved in this civil appeal to a larger Bench and accordingly the matter

TATA IRON & STEEL CO. LTD. vs. COMMNR. OF CENTRAL EXCISE & CUSTOMS

The appeal stands disposed of accordingly

Bench: Us, Has Imported Certain Equipments & Drawings & Engineering Documents From Siderugia National Of Portugal - A Government Of Portugal Undertaking. It Appears That Some Time In The Year 1981 Italimpianti, Genevo, Italy Supplied Materials, Designs & Engineering Drawings Etc. To Siderugia National Portugal (Hereinafter Snp, For Short) For Setting Up Rolling Mill Project In Portugal. The Supplies Consisted Of Equipments For Blast Furnace, Ld Converter, Steel Plant Bellet Castors, Wire Rod Mills, Torpedo Ladle Cars Etc.. However, Before The Equipments Could Be Installed, Portugal Decided To Join European Economic Community (Eec) Consequent Whereupon Portugal Could Not Have Expanded Its Steel Making Capacity. Snp Decided To Cancel Its Investment Plan & To Sell The Equipments & Materials Which Were Lying Unused

Section 156 of the Customs Act, 1962 the Central Government has framed Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. Clause (f) of Rule 2 defines "transaction value" to mean the value determined in accordance with Rule 4. Under Rule 3 either the value of imported goods shall be the transaction value or if it cannot be determined

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

156 10 C.A.@S.L.P.(C)No.12859 of 2020 etc. 11. Sri Venkataraman, learned ASG appearing for the revenue, by drawing our attention to the provisions under Articles 285 and 289 of the   Constitution   of   India,   has   explained   the   intent   behind   the amendment to Section 40 of the Income­tax Act, 1961, by Act 17 of 2013.  It is submitted that

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

The appeal is allowed

prices given in "Accommodation Times" I am of the opinion and feel that the rate of the Residential Apartment in the area in 1981 would be in between Rs.2500 to Rs.3000/- per S.FT. I think that the lower value of Rs.2500 per S.FT. as fair and reasonable. This rate will be fair and reasonable for the share of http://JUDIS.NIC.IN

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