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3 judgments · newest first · showing 1–3
The petitioners – Indian Hotels Co. Ltd., Hotel & Allied Traders Pvt. Ltd. and Hotel Shashi Pvt. Ltd. – claimed that their hotel‑related activities, including a large‑scale flight kitchen, qualified as a "newly established industrial undertaking" and therefore entitled them to deductions under …
Express Newspaper Ltd. claimed large losses in its returns for AY 1985-86, which the Assessing Officer rejected as fabricated and assessed a huge income. While the appeal against this assessment was pending, the company filed an application under Section 245‑C of the Income‑Tax Act seeking …
Modi Rubber Ltd, a tyre manufacturer, claimed that two Government notifications (1974 and 1981) exempted it from all forms of excise duty, including special and additional duties levied under various Finance Acts. The Central Government and the Revenue argued that the phrase "duty of excise" in …
