Judgements and Orders, Supreme Court and High courts of India

Delhi Tribunal reaffirms that the taxpayer can claim the benefits of a double taxation avoidance agreement between India and Mauritius on the basis of a tax residency certificate

Applicability of Central Excise and Service Tax Sections to CENVAT Credit: Sections 11A and 11AB will be applicable where the CENVAT credit in question has been utilised for payment of duty of excise on final products whereas Sections 73 and 75 of th

M/s. India Capacitors Ltd. (for short, the said Company), a company incorporated and registered under the Companies Act, 1956 (for short, the said Act), was directed by an Order of the learned Company Judge dated 23.10.1997 to be wound up and the Off

The petitioner was awarded a contract for construction of 60 numbers of single suits for four storeyed at Dev Nagar New Delhi vide contract no. 08/EE/LD/1997-98. A dispute arose between the petitioner and the respondent which was referred to the arbi

The Revenue has preferred the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) against the judgment of the Income Tax Appellate Tribunal (hereinafter referred to as the ‘Tribunal’) dated 19.05.2006

In both the writ appeals, one filed by the firm and the other by the partner of the firm, as a common question of law is involved, they are being heard together and disposed of by this common judgment.

The primary object of the Excise Act is to raise revenue for which various products are differently classified in New Tariff Act.

1. Suretech International :Held equipment for recovery and peak performance of batteries being subject matter of determination, do not form part of “ Renewable energy devices and spare parts” covered under item no. 58 of third schedule to DVAT ACT, 2

In this determination, in context of the question "What is the rate of tax upon Electric Motors and Switch gears/starters which are used as a part of Machinery”, it is held that the subject items do not find any place in any of the schedules of Act,

Bank guarantee - Appellant-bank had given an unconditional on demand bank guarantee, which was invoked within its validity period - However, an application, whereof bank was not party, was filed for stay of payment under bank guarantee - High Court g