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Category Archives: Supreme Court
   

Supreme Court

2014-ITS-164-SC-Commnr. Of Central Excise, Jaipur vs M/S. Super Synotex (India) Ltd. & … on 28 February, 2014

In view of the aforesaid analysis, we are of the considered opinion that the assessees in all the appeals are entitled to get the benefit of the circular dated 12.3.1998 which protects the industrial units availing incentive scheme as there is a conceptual book adjustment of the sales tax paid to the Department. But with effect from 1.7.2000 they shall only be entitled to the benefit of the amount “actually paid” to the Department, i.e., 25%. Needless to emphasise, the set off shall operate only in respect of the amount that has been paid on the raw material and inputs on which the sales tax/ purchase tax has been paid. That being the position the adjudication by the tribunal is not sustainable. Similarly the determination by the original adjudicating authority requiring the assessees to deposit or pay the whole amount and the consequential imposition of penalty also cannot be held to be defensible. Continue reading

2014-ITS-165-SC-Ex. Armymen’S Protection … vs Union Of India And Ors. on 26 February, 2014

The decision on whether the requirements of national security outweigh the duty of fairness in any particular case is for the Government and not for the courts; the Government alone has access to the necessary information, and in any even the judicial process is unsuitable for reaching decisions on national security. But if the decision is successfully challenged, on the ground that it has been reached by a process which is unfair, then the Government is under an obligation to produce evidence that the decision was in fact based on ground of national security Continue reading

2014-ITS-458-SC-Union of India -Vs- Tata Chemicals Ltd. , On. FEBRUARY  26, 2014 

The object behind insertion of section 244A is that an assessee is entitled to payment of interest for money remaining with the Government which would be refunded. There is no reason to restrict the same to an assessee only without extending the similar benefit to a resident/ deductor who has erroneously deducted tax at source /deducted excess TDS and deposited the same before remitting the amount payable to a non-resident/ foreign company. Continue reading

2014-ITS-457-SC-Commissioner of Income-tax, Gujarat -Vs- Gujarat Fluoro Chemicals , On. FEBRUARY  26, 2014 

Where High Court relying upon decision in case of Sandvik Asia Ltd. v. CIT [2006] 150 Taxman 591 (SC), directed revenue to pay interest on amount refunded as provided for under section 244(1A), order so passed was to be set aside and, matter was to be remanded back for disposal afresh keeping in view observations made in case of CIT v. Gujarat Fluoro Chemicals [2014] 42 taxmann.com 1 (SC) Continue reading

2014-ITS-166-SC-International Conveyors Ltd. vs Commnr. Of Central Excise & … on 25 February, 2014

Without disturbing the findings arrived at by the Deputy Collector, Central Excise and Customs, Aurangabad in his order dated 5th April, 1995, the Revenue could not have come to an altogether different conclusion on facts. In our opinion, due efforts were made to find out whether the amount of duty had been passed over to the purchasers, who are either government Companies or Corporations controlled by the Government. It has been clearly stated in the aforestated order dated 5th April, 1995 that even the purchasers had admitted the fact that the amount of duty paid by the appellant had not been passed over to the said purchasers or in other words, the said amount of duty had not been recovered from the said purchasers. Continue reading

2014-ITS-459-SC-Commissioner of Income Tax, Ujjain -Vs- Dawoodi Bohara Jamat , On. FEBRUARY  20, 2014 

A trust carrying on its objectives with dual purposes, i.e., charitable and religious purposes would not be denied registration under section 12AA by virtue of exception provided under the provisions of section 13(1)(b)unless its activities are exclusively meant for a particular religious community. Continue reading

2014-ITS-167-SC-Amarendra Kumar Mohapatra & Ors. vs State Of Orissa & Ors. on 19 February, 2014

We have heard counsel for the interveners also at some length. We, however, do not consider it necessary to enlarge the scope of these proceedings by examining issues that are not directly related to the controversy at hand. Three questions that have primarily engaged our attention in these petitions relate to (a) the validity of the impugned Validation Act. (b) regularization of in-service degree holder Junior Engineers who have been working for considerable length of time as Assistant Engineers on ad hoc basis and (c) the seniority position of those being regularized either under the Validation Act or in terms of the directions being issued by us in these appeals. Other issues which the interveners seek to raise especially issues regarding grant or denial of the benefit of reservation to SC and ST candidates, have not been touched by us in these proceedings for want of proper pleadings on the subject and also for want of any pronouncement by the High Court on the said questions. Continue reading

 2014-ITS-75-SC-Sasi Enterprises -Vs- Assistant Commissioner of Income-tax , On. JANUARY  30, 2014 

J. Jayalalitha liable for prosecution for non-filing of return Continue reading

2014-ITS-58-SC-Sin Oceanic Shipping ASA Norway -Vs- Authority for Advance Rulings , On. JANUARY  24, 2014 

Relied on ratio of Mitsubishi that ‘filing of return doesn’t attracts bar on advance ruling’; sets aside two orders. The assessee, Sin Ocean Shipping ASA Norway, filed the instant SLP seeking to set-aside the orders passed by AAR Continue reading

2014-ITS-113-SC-Biswanath Bhattacharya vs Union Of India & Ors. on 21 January, 2014

The legislature cannot under Entry 54 of List II make a provision to the effect that even though a certain amount collected is not a tax on the sale or purchase of goods as laid down by the law, it will still be collected as if it was such a tax. This is what Section 11(2) has provided. Such a provision cannot in our opinion be treated as coming within incidental or ancillary powers which the legislature has got under the relevant taxing entry to ensure that the tax is levied and collected and that its evasion becomes impossible. We are therefore of opinion that the provision contained in Section 11(2) cannot be made under Entry 54 of List II and cannot be justified even as an incidental or ancillary provision permitted under that entry. Continue reading

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