Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Archana Wadhwa, J. 1. All the five appeals filed by the Revenue are being disposed of by a common order as the issue involved is identical. 2. After hearing both the sides, duly represented by Shri R K. Mishra, learned AR appearing for the Revenue and Shri Jitin Singhal, learned Advocate appearing for the respondent-assessee, I find that the respondents were engaged in the manufacture of different kind of excisable goods. They were receiving the services of goods transport operator during the period 16.11.97 to 1.6.98. In terms of provisions of rule 2(i)(d)(xvi) and (xvii) of the Service Tax Rules, 1994 a recipient of services of GTA were to pay the service tax. The said Rule was struck down by the Honble Supreme Court in the case of Laghu Udyog Bharati vs. Union of India [ 1999 (112) ELT 365 (SC)]. 3. Thereafter the law was amended retrospectively vide Finance Bill 2000 and 2003 and the recipient of GTA services were made liable to pay the tax from the beginning. In the light of the a...
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$~3. *IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL No.65/2013 Date of decision:1. t July, 2013 COMMISSIONER OF INCOME TAX -XIII ..... Appellant Through Mr. N.P. Sahni, Sr. Standing Counsel. versus RAJINDER KUMAR ..... Respondent Through Mr. M.P. Devanath & Mr. R. Ramachandran, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J.(ORAL): Having heard learned counsel for the parties, we frame the following substantial question of law:Whether the Income Tax Appellate Tribunal was right in deleting addition of Rs.78,51,800/- under Section 40(a)(ia) of the Income Tax Act, 1961?.2. With the consent of the counsel for the parties, we have heard arguments and proceed to dictate our decision on the aforesaid question.3. The respondent-assessee is an individual and an architect by profession. It is an accepted position and it is recorded and noted in the assessment order itself that the assessee is following cash system of accou...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 4339-4340 OF2018(Arising out of Special Leave Petiton (C) Nos. 24362-24363 OF2013Commissioner of Income Tax Kolkata XII .Appellant(s) Versus M/s Calcutta Export Company . Respondent(s) WITH CIVIL APPEAL No.4622 OF2018(Arising out of Special Leave Petition (C) No.11139 OF20142014 2014 CIVIL APPEAL No.4621 OF2018(Arising out of Special Leave Petition (C) No.18274 OF CIVIL APPEAL No.4467 OF2018(Arising out of Special Leave Petition (C) No.11140 OF CIVIL APPEAL No.4660 OF2018(Arising out of Special Leave Petition (C) No.6406 OF2017CIVIL APPEAL No.4446 OF2018(Arising out of Special Leave Petition (C) No.14698 OF20141 CIVIL APPEAL No.4449 OF2018(Arising out of Special Leave Petition (C) No.26649 OF CIVIL APPEAL No.4448 OF2018(Arising out of Special Leave Petition (C) No.22282 OF CIVIL APPEAL No.4451 OF2018(Arising out of Special Leave Petition (C) No.19974 OF CIVIL APPEAL No.4468 OF2018(Arising out of Spe...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL NO.4184 OF2009State of West Bengal & Ors. . Appellants Calcutta Club Limited Versus AND Respondent CIVIL APPEAL No.7497 OF2012Chief Commissioner of Central Excise and Service & Ors. . Appellants M/s. Ranchi Club Ltd. Respondent CIVIL APPEAL No.7773 OF2019(ARISING OUT OF SLP (C) NO.26883 OF2013 CIVIL APPEAL No.7771 OF2019(ARISING OUT OF SLP (C) NO.22909 OF2013 CIVIL APPEAL No.7772 OF2019(ARISING OUT OF SLP (C) NO.24977 OF2013 Versus WITH WITH WITH WITH CIVIL APPEAL NOS.4377-4380 OF2015WITH CIVIL APPEAL NO.5157 OF2015WITH CIVIL APPEAL NO.7030 OF2015WITH CIVIL APPEAL NO.8543 OF2015WITH CIVIL APPEAL NO.7259 OF2015WITH1CIVIL APPEAL NO.7924 OF2015CIVIL APPEAL No.7774 OF2019(ARISING OUT OF SLP (C) NO.33249 OF2015 WITH WITH WITH WITH WITH WITH WITH WITH WITH CIVIL APPEAL No.7775 OF2019(ARISING OUT OF SLP (C) NO.151 OF2016 CIVIL APPEAL No.7781 OF2019(ARISING OUT OF SLP (C) NO.2491 OF2016 CIVIL APPEAL N...
Tag this Judgment!Court : Supreme Court of India
2024 INSC754Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION Civil Appeal No 8629 of 2024 Union of India & Ors. Appellants Versus Rajeev Bansal Respondent WITH C.A. No.8631/2024 C.A. No.9270/2024 C.A. No.8632/2024 C.A. No.10238/2024 C.A. No.8640/2024 C.A. No.10239/2024 C.A. No.10240/2024 C.A. No.8644/2024 C.A. No.8641/2024 C.A. No.8650/2024 C.A. No.8645/2024 C.A. No.8643/2024 C.A. No.8649/2024 Page 1 of 112 C.A. No.8652/2024 C.A. No.8642/2024 C.A. No.8647/2024 C.A. No.8636/2024 C.A. No.8646/2024 C.A. No.8639/2024 C.A. No.8648/2024 C.A. No.8634/2024 C.A. No.8651/2024 C.A. No.8653/2024 C.A. No.8637/2024 C.A. No.8654/2024 C.A. No.8658/2024 C.A. No.8661/2024 C.A. No.8638/2024 C.A. No.8659/2024 C.A. No.8660/2024 C.A. No.8662/2024 C.A. No.8655/2024 C.A. No.8664/2024 T.P.(C) No.767/2023 C.A. No.9253/2024 C.A. No.8702/2024 C.A. No.8667/2024 Page 2 of 112 C.A. No.8666/2024 C.A. No.8843-8844/2024 C.A. No.8668/2024 C.A. No.8678/2024 C.A. No.8680/2024 C.A. No.8679/20...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE11H DAY OF DECEMBER, 2020 BEFORE THE HONBLE MR. JUSTICE ARAVIND KUMAR W.P. NO.38642/2016 C/W W.P. NOs.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (GM-RES) IN W.P. NO.38642/2016: BETWEEN:1. . MR. DYANI ANTONY PAUL S/O LATE JOSEPH PAUL AGED ABOUT33YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE - 575 008. 2 . MR. LAWENCE PAUL S/O LATE JOSEPH PAUL AGED ABOUT42YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. 2 3 . SMT. ANITA DORINE FERNANDESW W/O LAWRENCE PAUL AGED ABOUT46YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. PE...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE11H DAY OF DECEMBER, 2020 BEFORE THE HONBLE MR. JUSTICE ARAVIND KUMAR W.P. NO.38642/2016 C/W W.P. NOs.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (GM-RES) IN W.P. NO.38642/2016: BETWEEN:1. . MR. DYANI ANTONY PAUL S/O LATE JOSEPH PAUL AGED ABOUT33YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE - 575 008. 2 . MR. LAWENCE PAUL S/O LATE JOSEPH PAUL AGED ABOUT42YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. 2 3 . SMT. ANITA DORINE FERNANDESW W/O LAWRENCE PAUL AGED ABOUT46YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. PE...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE11H DAY OF DECEMBER, 2020 BEFORE THE HONBLE MR. JUSTICE ARAVIND KUMAR W.P. NO.38642/2016 C/W W.P. NOs.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (GM-RES) IN W.P. NO.38642/2016: BETWEEN:1. . MR. DYANI ANTONY PAUL S/O LATE JOSEPH PAUL AGED ABOUT33YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE - 575 008. 2 . MR. LAWENCE PAUL S/O LATE JOSEPH PAUL AGED ABOUT42YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. 2 3 . SMT. ANITA DORINE FERNANDESW W/O LAWRENCE PAUL AGED ABOUT46YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. PE...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE11H DAY OF DECEMBER, 2020 BEFORE THE HONBLE MR. JUSTICE ARAVIND KUMAR W.P. NO.38642/2016 C/W W.P. NOs.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (GM-RES) IN W.P. NO.38642/2016: BETWEEN:1. . MR. DYANI ANTONY PAUL S/O LATE JOSEPH PAUL AGED ABOUT33YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE - 575 008. 2 . MR. LAWENCE PAUL S/O LATE JOSEPH PAUL AGED ABOUT42YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. 2 3 . SMT. ANITA DORINE FERNANDESW W/O LAWRENCE PAUL AGED ABOUT46YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. PE...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE11H DAY OF DECEMBER, 2020 BEFORE THE HONBLE MR. JUSTICE ARAVIND KUMAR W.P. NO.38642/2016 C/W W.P. NOs.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (GM-RES) IN W.P. NO.38642/2016: BETWEEN:1. . MR. DYANI ANTONY PAUL S/O LATE JOSEPH PAUL AGED ABOUT33YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE - 575 008. 2 . MR. LAWENCE PAUL S/O LATE JOSEPH PAUL AGED ABOUT42YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. 2 3 . SMT. ANITA DORINE FERNANDESW W/O LAWRENCE PAUL AGED ABOUT46YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE 575 008. PE...
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