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

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

price of shares. Therefore, in the mechanism of capital gains computation, what is relevant is not only the sale of shares but also the purchase of shares. Thus, the entire transaction of acquisition as well as sale 14 of shares, as a whole, is required to be examined, and a dissecting approach by examining only the sale of shares

THE K.C.P. LTD vs. COMMR. OF INCOME TAX, BANGALORE

Price Equalisation Fund established under Section 3 of the Act. It is not disputed that the amount of Rs.14,96,310/- was liable to be transferred

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

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

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

transfer and the cost of acquisition of the asset, a further deduction, as specified in Section 48(2) of the Act, which is similar to standard deduction, becomes necessary. The basic controversy in this batch of civil appeals concerns the stage at which Section 48(2) of the Act becomes applicable. For that purpose, we annex hereinbelow a chart indicating

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

SUNDARESH BHATT vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Bench: HON'BLE THE CHIEF JUSTICE

96,20,325 3. 04.04.2019 EPCG   License   No. 5230007016   dated 17.05.2010 Rs. 53,29,072 4. 05.04.2019 EPCG   License   No. 5230007082   dated 03.06.2010 Rs. 2,05,73,402 5. 05.04.2019 EPCG   License   No. 5230006881   dated 31.03.2010 Rs. 6,64,646 3 6. 07.04.2019 EPCG   License   No. 5L32206936   dated 20.04.2010 Rs. 12,04,09,501 5 On   25.04.2019,   the   NCLT   passed

THE MAVILAYI SERVICE COOPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX CALICUT

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

prices to members. 22. Act as an agent in collection of premium of LIC, rent of electricity board, telecom and other public sector undertakings. 23. To associate more people to the cooperative institutions by organising cooperative education and campaigns. 24.To borrow funds from District Cooperative Banks, Govt and other institutions approved by Registrar. 25. To render services like collection

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 85-C earlier and Section 80-O later were inserted to the Act of 1961. Noteworthy it is that from time to time, the 53 ambit and sphere of Section 80-O were expanded and even the dealings with foreign Government or foreign enterprise were included in place of “foreign company” as initially provided. The requirement of approval

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

96 of 1998 PETITIONER: TATA IRON & STEEL COMPANY LTD. Vs. RESPONDENT: COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, BHUBANESWAR, ORISSA. DATE OF JUDGMENT: 16/02/2000 BENCH: R.C.Lahoti, S.P.Bharucha JUDGMENT: R.C. Lahoti, J. L.....I.........T.......T.......T.......T.......T.......T..J The Tata Iron & Steel Company Ltd. (TISCO, for short), the appellant before us, has imported certain equipments and drawings and engineering documents

M/S DHARAMPAL SATYAPAL vs. COMNR. OF CENTRAL EXCISE, NEW DELHI

transferred the compound (kimam). The said enquiries indicated receipt of the said compound (kimam) in balties at Barotiwala during the period 16.2.1995 to 20.12.1996. Based on the above investigations carried out by the department, it appeared that the compound (kimam) was excisable and had been manufactured and cleared without http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 8 obtaining

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

COMMNR. OF CUSTOMS, NEW DELHI vs. M/S. PARASRAMPURIA SYNTHETICS LTD

priced publication, (iv) The book is available to all and sundry who pay for it, (v) The book does not have a Memorandum of Understanding; (vi) There is no confidentiality about the book; (vii) A book has a subject to deal with; (viii) the pages are serially numbered and neatly bound; and (ix) the last but not the least

BATA INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, NEW DELHI

Bench: The Customs, Excise & Gold (Control) Appellate Tribunal (For Short ‘The Tribunal). The Member (Judicial) Took The View That The Product Would Not

96,43,247/- for captive consumption in the manufacture of shoe-uppers used in 2,51,29,646 numbers of exempted canvas shoes without payment of duty amounting to Rs.88,80,782/- during the period from 01.04.1990 to 31.08.1994 without the cover of excise gate pass, without filing classification list, price list without accounting for production and clearance

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

The appeals are allowed

96 ITR 672 (Guj) and of this Court in Scientific Engineering House Ltd. vs. CIT (1986) 1 SCC 11. It was submitted that though the point was directly covered by an earlier decision of this Court, a two Judge Bench attempted to distinguish the said case and came to incorrect conclusion. It was also submitted that earlier when these http://

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

Section 123 of the Evidence Act in respect of what has been described for the sake of brevity to be the Blue Book summoned from the Government of Uttar Pradesh and certain documents summoned from the Superintendent of Police, Rae Bareli, Uttar Pradesh? The Court observed that "the right to know which is derived from the concept of freedom

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