COMMISSIONER OF INCOME TAX, MADRAS vs. M/S. MADURAI MILLS CO. LIMITED

83,175 in respect of Indian Mills Company (Private) Limited, Harveys (Private) Limited and Pandyan Weaving Mills (Private) Limited respectively. The revenue took the view that by reason of the distribution of assets of the three private companies under liquidation by the liquidators, there had ’been a capital gain of Rs. 96,735.85 in respect of Indian Mills Supply Company

LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

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

transfer pumps and their drives. • All Bagasse Carrier Chain and Drives. • Economizer and Air Pre-heaters. • Soot Blowers AND • Supply of Boiler structural material.” (Emphasis supplied) 59. A close reading of Clause 2.1, and Clause 3.1 of the contract, respectively, indicates that the scope of the contract was design, procurement, manufacture and supply of the machinery and equipment

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

Appeals are dismissed but in

transferred to a laser-readable disc becomes a readily merchantable commodity. Similarly, http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 18 of 28 when a professor delivers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once

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

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

Section 406 makes it abundantly clear that any such act by a carrier attracts the offence under Section 406. The Court in other words would have to allow the commission of an offence by the appellant in the process of finding that 71 the appellant is the owner of the goods. In other words, proceeding on the basis that there

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

Bench: HON'BLE THE CHIEF JUSTICE

83 : (Ker)16 and A.P. State Road Transport Corporation v. CIT [(1975) 100 ITR 392 (AC)], in our opinion lay down the correct interpretation of the last ten words in Section 2 clause(15). The true meaning of these last ten words is that when the purpose of a trust or institution is the advancement of an object of general

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

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

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

83 of Chapter V of the Finance Act, 1994 (for short, ‘the Act 1994’), is at the instance of the revenue and is directed against the order No. 50022/2020 dated 09.01.2020 passed   by   the   Customs,   Excise   and   Service   Tax   Appellate Tribunal, New Delhi (for short, ‘the Tribunal’) in the Service Tax Appeal No. 51175 of 2016 by which the Tribunal

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

SHAH ORIGINALS vs. COMMISSIONER OF INCOME TAX 24 MUMBAI

Bench: HON'BLE MR. JUSTICE S.V.N. BHATTI

83,69,303/- (Rupees Eighty- Three Lakhs Sixty-Nine Thousand Three Hundred and Three) under Section 80HHC of the Act on the sale of Duty Entitlement Pass Book (DEPB) and Duty-Free Replenishment Certificate (DFRC), which had accrued to the assessee on the export of its products. This Court directed the AO to compute the deduction under Section 80HHC

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

The appeal is allowed in the above terms

Bench: HON'BLE THE CHIEF JUSTICE

83,46,411/- to Rs. 2,52,73,526/-. Penalties were imposed under Sections 77 and 78 of the Finance Act 1994. 7 The respondent assailed the order of adjudication before the Tribunal. By its judgment dated 05 April 2019, the Tribunal allowed the appeal filed by the respondent. The Tribunal observed that the SKID equipment is installed

COMMISSIONER OF INCOME TAX vs. SHIVAKAMI CO. PVT. LTD

section 12B(1) of the Act provides ’full value of the confederation for which the sale, exchange, relinquishment of transfer is made’, to be taken as the http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 7 basis for the computation of the capital gains. Therefore, unless there is evidence that more than what was stated was received, no higher

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

price of services they supply, i.e., renting/leasing/letting out, etc. Further, CGST is leviable on the supply of these services, resulting in tax on tax or the cascading effect of tax. Moreover, due to the denial of ITC, the assessees have to bear the tax burden. Thus, the interpretation put by revenue to clauses (c) and (d) of Section

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

83 of the Finance Act, 1994. A. BRIEF FACTS 5. Succinctly stated, the facts relevant and essential for disposal of these appeals are noted hereinbelow. 6. The respondent, a partnership firm which was engaged in business of purchasing, selling, developing, and dealing in lands, buildings, and other allied activities, entered into three separate but substantially identical Memorandums of Understanding4 dated

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

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

price realised over the book value of the lands as shown in the land account balance and as envisaged in the question referred or whether the excess on the sale of the entire tea estates over the book value of the assets are to be considered for inclusion in the accumulated profits under section 2(6A)(c) there

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

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

83 definition of "charitable purpose" with reference to the fourth head shows that the purpose is the "advancement of any other object of general public utility.. ". The charitable purpose is not the "object of general public utility", it is the advancement of the object. The definition defines "charitable purpose" in terms of an activity. An object by itself cannot