Break - Judgment Search Results

Vijay Ship Breaking Corpn. and ors. Vs. Cit

Court: Supreme Court of India

Reported in: [2009]314ITR309(SC)

1. Leave granted in Special Leave Petitions.2.Two questions, as stated hereinbelow, arise for determination in this batch of civil appeals:(1) Whether appellant assessee was entitled to deduction under Sections 80HH and 80I of the Income Tax...

Arti Ship Breaking Vs. Director of Income-tax (inv.) and ors.

Court: Gujarat

Reported in: (2000)161CTR(Guj)323; [2000]244ITR333(Guj)

A.R. Dave, J.1. This petition filed under the provisions of Art. 226 of the Constitution of India is directed against the authorisation issued under the provisions of s. 132(1) of the IT Act, 1961 (hereinafter referred...

Arti Ship Breaking Vs. Director of Income Tax

Court: Gujarat

Reported in: [2000]110TAXMAN457(Guj)

Dave, J.- This petition filed under the provisions of article 226 of the Constitution of India is directed against the authorisation issued under the provisions of section 132(1) of the Income-tax, 1961 (herein after referred to...

Saurashtra Ship Breaking Vs. Commissioner of Customs (Prev),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

the duty paid on fuel, oil and bunker stores which were on board ship that it received for breaking it.2. The appellant is absent and unrepresented despite notice. The issue however has been decided by the Tribunal

JaIn Ship Breaking Co. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The departmental representative agrees that the issue is covered by the decision of this Tribunal in Priya Blue Industries Ltd vs CCE (appeal E/1659 and others).2. Accordingly, we have decided to take up the appeals...

Virat Ship Breaking Corporation Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application seeks restoration of the appeal, which the Tribunal has dismissed, solely on the ground that the appeal filed by the department is yet to be decided.2. We do not think this is a...

Sheth Ship Breaking Corpn. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

act. He relied on the decision of the tribunal in the case of commissioner v. Guru Ashish Ship Breakers reported in 2003 (157 ELT 277). He rejected the appellant's contention that the reduction in price mutually agreed

Vijay Ship Breaking Corpn. Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2002)76TTJ(Rajkot.)169

to as 'the Act'), was applicable to the assessee's case.The assessee-firm is engaged in the business of ship breaking at Alatg Port. During the year under consideration, assessee had purchased two ships for breaking purposes-one from M/s

Vijay Ship Breaking Corpn. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2003)86ITD497(Rajkot.)

1961 (the Act), was applicable to the assessee's case.2. The assessee-firm is engaged in the business of ship breaking at Alatg Port. During the year under consideration, assessee had purchased two ships for breaking purposes--one from M/s

Malwi Ship Breaking Co. Vs. Commr. of Cus. and C. Ex. (A)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(65)ECC513

other relief, as deemed fit.1. The facts of the case are that the appellant is engaged in the breaking of old and unserviceable imported ships at Alang ship breaking yard. He purchased the ship "M.V. LINHAI" as