ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Transfer Pricing Officer is received by him. (6) Nothing contained in sub-sections (1), (1A) and (2) shall apply to the following classes of assessments, reassessments and recomputation which may, subject to the provisions of sub-sections (3), (5) and (5A), be completed— (i) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence

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

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

transferred a sum of Rs. 6 crores on 01.06.2016 and Rs. 4 crores on 21.06.2016 to M/s Goan Recreation Clubs Private Ltd. The assessee secured the loan by way of a mortgage of the property forming part of Survey No. 31/1-A situated in Village Bambolim, Distt. North Goa. It is an admitted fact that the assessee became the Director

ISHIKAWAJMA-HARIMA HEAVY INDUSTRIES LTD. vs. DIRECTOR OF INCOME TAX, MUMBAI

The appeal is allowed in part and to

viii) Supply of goods whether offshore or onshore as well as rendition of service whether offshore or onshore are attributable to the turnkey project and, thus, it would be wrong to contend that in terms of Article 7 of DTAA, no tax could be levied upon the appellant. Contract : The Material Part : http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

price of its services and apply afresh, in which case the application will be duly considered on merits.” 21. It is these orders that were set aside by the judgment of the Punjab and Haryana High Court impugned by the Revenue before us. 22. Section 10(23C)(vi) read with the 3rd and 13th provisos thereto and Section

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

Bench: HON'BLE THE CHIEF JUSTICE

36 1996. All the trade bodies60 as well Bureau of Indian Standards are members of its governing council. 54. It was submitted that the revenue had granted exemptions to the assessee society under Section 12A and Section 10(23C)(iv) while issuing various certificates from time to time (from AY 1996-1997 to 2007-2008); therefore, it had accepted that

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

Bench: HON'BLE THE CHIEF JUSTICE

viii) In view the decision of this Court in Kunhayammed v State of Kerala14 (“Kunhayammed”), though the doctrine of merger does not apply when a Special Leave Petition is dismissed before the grant of leave to appeal, where an order rejecting a Special Leave Petition is a speaking order and reasons have been assigned for rejecting the petition

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

M/S. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

viii) North Eastern Frontier Railways (Gauhati), and (ix) South Central Railways (Secunderabad). Railway Reforms Committee proposed the addition of four new zones in phases as follows : in Phase 1, East Central and North Western Railways; in Phase II, North Central Railways; and in Phase III, Southern Western Railways to be considered later. The Railway Reforms Committee also projected the need

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

price of the goods and materials supplied in a building contract which had been entered into in two distinct and separate parts as stated above.” (at para 36) 5. This is the historical setting within which the present controversy arises. 6. Service tax was introduced by the Finance Act, 1994 and various services were set out in Section 65 thereof

TEA ESTATE INDIA (P) LTD. vs. COMMISSIONER OF INCOME-TAX

36,53,453 out of the total distributable assets of TT Co. During the relevant accounting period the assessee received Rs. 52,23,786 and Rs. 34,15,500 (in all Rs. 86,39,286) from the liquidators of DDT Co. and TT Co. respectively. On behalf of the assessee company, it was urged before the lncome-tax officer that

AGRICULTURAL PRODUCE MARKET COMMITTEE vs. COMMR.OF INCOME TAX

Appeals are dismissed with no order as to costs

transfer or to provide marketing technology and market assistance to the Marketing Committees as and when required. CHAPTER V MARKET OF NATIONAL IMPORTANCE 26. Establishment of market of national importance and Marketing Committee thereof – (1) Notwithstanding anything contained in this Act, where the Government is satisfied that on account of the national importance of marketing of any commodity

M.J.EXPORTS LTD. vs. CUSTOMS,EX.&GOLD(CONTROL)APP.TRI

transferred by him to another. But it is not proper to read them as permitting a sale of goods outside the country. Note (44) in Appendix 6 also carries a mild indication that the equipment permitted to be imported is only for the purposes of use in the country. [320 B-F] Janak Photo Enterprises (1990) 49 E.L.T. 339, distinguished

PINGLE INDUSTRIES LTD., SECUNDERABAD vs. COMMISSIONER OF INCOME TAX, HYDERABAD

In the result, the appeal fails, and will be dismissed with

VIII Of 1357 F),S. 12(2)(xv)-Indian Income Tax Act, S. 10(2)(XV). HEADNOTE: Under a quolnama the assessee company was granted exclusive rights in the nature of a monopoly to extract Shahabad Flag Stones without limit to quantity or measurement from quarries situated in six villages for a period of 12 years on annual payment

COMMISSIONER OF SERVICE TAX vs. M/S ADANI GAS LTD

The appeal is allowed in the above terms

Bench: HON'BLE THE CHIEF JUSTICE

viii) The equipment is used only for metering and billing so as to not invite any dispute or objection from the customers; and (ix) The amount which is collected from the customer is in the form of an interest-free security deposit, for the purpose of ensuring safe-keeping of the measurement equipment as is required by Attachment

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

1 to submit that it is now settled beyond 35 doubt that taxing statutes are subject to the rule of strict interpretation, leaving no room for any intendment; and the benefit of ambiguity in case of an exemption notification or an exemption clause must go in favour of the revenue, as exemptions from taxation have a tendency to increase