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Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Appellant : Commissioners for Her Majesty's Revenue and Customs (Appellant)

Respondent : Tower MCashback LLP 1 and another (Respondents)

Subject : MRTP

LORD WALKER Introduction This appeal is concerned with claims for first year allowances ("FYAs") under the Capital Allowances Act 2001 ("CAA 2001") in respect of expenditure on software rights. The claims were made by two limited...

Commissioner of Central Excise Vs. Paharpur Cooling Towers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Appellant : Commissioner of Central Excise

Respondent : Paharpur Cooling Towers Ltd.

Subject : Land Acquisition

Reported in : (2002)(139)ELT693Tri(Kol.)kata

1. The Revenue has filed the present appeal being aggrieved with the order of the Commissioner (appeals). We have heard Shri V.K.Chaturvedi, ld. SDR for the Revenue and Shri D.B. Desai, ld. consultant for the respondent.2....

Commissioner Vs. Tower

Court : US Supreme Court

Appellant : Commissioner

Respondent : Tower

Subject : Land Acquisition

Commissioner v. Tower - 327 U.S. 280 (1946) U.S. Supreme Court Commissioner v. Tower, 327 U.S. 280 (1946) Commissioner v. Tower No. 317 Argued January 10, 11, 1946 Decided February 25, 1946 327 U.S. 280 CERTIORARI...

Commissioner of C. Ex. Vs. Oceanic Cooling Towers (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Appellant : Commissioner of C. Ex.

Respondent : Oceanic Cooling Towers (P) Ltd.

Subject : Excise

Reported in : (2003)(161)ELT631TriDel

1. The appeal is at the instance of the Revenue and the cross objection by the assessee. They are directed against the order passed by the Commissioner (Appeals) dated 7-3-2002. Respondent herein challenged before the Commissioner...

Assistant Commissioner of Vs. Paharpur Cooling Towers (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Appellant : Assistant Commissioner of

Respondent : Paharpur Cooling Towers (P.) Ltd.

Subject : Direct Taxation

Reported in : (1993)44ITD540(Kol.)

1. This appeal by the Revenue arises out of the income-tax assessment of M/s. Paharpur Cooling Towers Pvt.. Ltd., the assessee herein. The assessment year is 1985-86 forwhich the previous year commenced on 2-1-1984 and ended...

Commissioner of Central Excise Vs. North Street Cooling Tower (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Appellant : Commissioner of Central Excise

Respondent : North Street Cooling Tower (P)

Subject : Land Acquisition

Reported in : (2003)(88)ECC65

1. These are the four appeals filed by the Revenue against the Order-in-Appeal Nos. 332-335-CE/MRT/2002 dated 24.10.2002 by which the Commissioner (Appeals) has classified the product manufactured by M/s.North Street Cooling Tower (Pvt). Limited under Heading...

Commissioner of Income Tax, Calcutta [Central] Vs. Paharpur Cooling To ...

Court : Supreme Court of India

Appellant : Commissioner of Income Tax, Calcutta [Central]

Respondent : Paharpur Cooling Towers Pvt. Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 to 150, 245A, 245C, 245D(1), 245D(4), 245E, 245F(1), 245F(2), 245H and 245I

Reported in : 1996IIAD(SC)629; (1996)132CTR(SC)290; [1996]219ITR618(SC); JT1996(3)SC144; 1996(2)SCALE655; (1996)8SCC154; [1996]3SCR187

B.P. Jeevan Reddy, J. 1. The Commissioner of Income Tax, Calcutta (Central) has preferred these appeals against the judgment and order dated March 1, 1979 made by the Settlement Commission under Section 245-D of the Income...

Tiruvarur Municipality Represented by Its Commissioner Vs. A.K.M. Towe ...

Court : Chennai

Appellant : Tiruvarur Municipality Represented by Its Commissioner

Respondent : A.K.M. Towers Private Limited Rep. by Its Managing Director and Another

Subject : Land Acquisition

(Prayer: Second Appeals filed under Section 100 of the Civil Procedure Code as against the judgments and decrees, dated 21.11.2003 of the learned Subordinate Judge, Thiruvarur, allowing the first appeal Nos.18 and 17 of 2002 and...

The Commissioner of Prohibition and Excise Vs Vikram Towers

Court : Chennai

Appellant : The Commissioner of Prohibition and Excise

Respondent : Vikram Towers

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 02-06-2026CORAMTHE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS.JUSTICE N. MALA & The Commissioner of Prohibition and Excise, Government of Tamil Nadu, Ezhilagam, Kamarajar Salai, Chepauk, Chennai...

Commissioner of C. Ex. Vs. Towers and Structurals Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Appellant : Commissioner of C. Ex.

Respondent : Towers and Structurals Pvt. Ltd.

Subject : Excise

Reported in : (1998)(102)ELT687Tri(Chennai)

1. The issue in the appeal relates to grant of Modvat credit in respect of goods which were earlier received by the respondents under Rule 57F(2) from the supplier of the raw materials for job work...