Judgments - Tax/ Tax settlement, Excise Duty
Supreme Court of India (Division Bench (DB)- Two Judge)
M/S TECH INVEST INDIA PVT. LTD. THROUGH MAJOR SHAREHOLDER RAJIV GOSAIN Vs. ASSAM POWER AND ELECTRICALS LTD & ORS.
Supreme Court of India (Division Bench (DB)- Two Judge)
M/S. JAYASWAL NECO LTD. Vs. COMMNR. OF CENTRAL EXCISE, RAIPUR
Allahabad High Court (Division Bench (DB)- Two Judge)
Dr. Sheo Murti Singh Vs Commissioner Of Income Tax and another
Supreme Court of India (Division Bench (DB)- Two Judge)
M/S. SWASTIKA ENTERPRISES & ANR. Vs. COMMNR. OF CUSTOMS, KOLKATA & ORS.
Delhi High Court (Division Bench (DB)- Two Judge)
M/S. TODAY HOMES AND INFRASTRUCTURE PVT. LTD.& Anr. Vs SOUTH DELHI MUNICIPAL CORPORATION & ORS.
Supreme Court of India (Division Bench (DB)- Two Judge)
COMMNR. OF CENTRAL EXCISE, AURANGABAD Vs. M/S.GOODYEAR SOUTH ASIA TYRES P. L.&ORS.
Supreme Court of India (Division Bench (DB)- Two Judge)
M/S SARAL WIRE CRAFT PVT. LTD. Vs. COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX, & ORS.
Supreme Court of India (Full Bench (FB)- Three Judge)
P.A.JOSE ETC. Vs. COMMISSIONER OF WEALTH TAX, KOTTAYAM ETC
Supreme Court of India (Full Bench (FB)- Three Judge)
PRADIP NANJEE GALA Vs. SALES TAX OFFICER & ORS.
The question raised before us is whether the respondent-Revenue could resile from a settlement entered into with the assessee on the basis of which the appellant has already paid and settled his dues under the Act. “In a Taxing Act one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There Full Judgment