P.K. Atheeque Ahamed Vs State and Others
.... te (Crl. Side) appearing for the first respondent filed a status report wherein it is stated that the second respondent herein, namely, Rajesh Prabhu lodged a complaint on 07.10.2009 before the first respondent and on that basis, the first respondent has registered a criminal case in Crime No. 690 o ...
Madras High Court
The Commissioner of Income Tax Vs Fluidtherm Technology Pvt. Ltd.
.... within the meaning of the Government of India Act, 1935, continues to serve on or after the commencement of the Constitution as a Judge in India. Explanation.--For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accr ...
Madras High Court
Commissioner of Income Tax Vs Balaji Educational and Charitable Public Trust
.... established a case that the assessee had in this case not utilised the donations or income for charitable purpose. The clear finding of the Tribunal is that if the assessee had not utilised the amount for charitable purpose, it would automatically become taxable and the assessee would not be entitle ...
Madras High Court
P. Nandakumar and Others Vs Lalitha
.... arriage from the first petitioner. But at the time of sworn statement recorded by the Magistrate the respondent-wife has deposed as if the above said Jayapradha enquired from the first petitioner about the second marriage. The above said Jayapradha was also not included in the list of witnesses in t ...
Madras High Court
SESCOT Sheet Metal Works Ltd. Vs The Customs, Excise and Service Tax Appellate Tribunal and Others
.... merely regulatory whether under statute or otherwise, it would not serve to make the body a State." 22. Above is the ratio decidendi laid down by a seven Judge Bench of this Court which is binding on this Bench. The facts of the case in hand will have to be tested on the touch stone of the parame ...
Madras High Court
The Commissioner of Central Excise Vs Borg Warner Morse Tec Murugappa Pvt. Ltd. and Others
.... rvice'' to any particular class or category of services used in the business, it would be reasonable to construe that the expression ''such as'' in the inclusive part of the definition of input service is only illustrative and not exhaustive. Accordingly, we hold that all services used in relation t ...
Madras High Court
Commissioner of Central Excise, Chennai Vs CESTAT, Chennai
.... epted by the Department. In so holding the Tribunal also held that the machine forgings (job-worked goods) cleared by the assessee to the principal manufacturer during the periods of dispute, without payment of duty, were not to be treated as "goods exempted from duty of excise or chargeable to ''ni ...
Madras High Court
Commissioner of Customs (Appeals) Custom House Vs Ace Designers and Others
.... the ratio of the judgment stated above, I find that the claim of the appellant for refund of duty is not maintainable ab initio when the order of assessment is not modified as per law. This position of law also emerges from the judgment of the Apex Court in the case of M/s. Super Cassette Industrie ...
Madras High Court
Commissioner of Central Excise Vs Customs Excise and Service Tax and Others
.... the said decision of the Tribunal was accepted by the Department. In so holding the Tribunal also held that the machine forgings (job-worked goods) cleared by the assessee to the principal manufacturer during the periods of dispute, without payment of duty, were not to be treated as "goods exempted ...
Madras High Court
Commissioner of Customs (Import) Vs Patel Engineering Ltd.
.... ver is the greater; (iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof, t ...
Madras High Court
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