Judgements by Sanjeev Jain
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upreme Court in Baidyanath on Classification of Commodity in
Sanjeev Jain 30 June 2009 at 14:45
The primary object of the Excise Act is to raise revenue for which various products are differently classified in New Tariff Act.
Sale Tax Determinations:
Sanjeev Jain 30 June 2009 at 14:45
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
General Machinery and Merchants Association:
Sanjeev Jain 30 June 2009 at 14:45
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,
Decision on 2(22)(e)
Sanjeev Jain 25 June 2009 at 17:15
Deemed dividend can be assessed only in hands of a person who is a shareholder of lender company. If a person is a registered shareholder but not beneficial shareholder then provisions of section 2(22)(e) would not apply and similarly if a pers
M/s. Ansaldo Energia SPA
Sanjeev Jain 25 June 2009 at 17:15
Landmark Madras High Court ruling on taxability of off-shore supply (turnkey contracts) India Italy DTAA etc.
GEO ENPRO PETROLEUM LTD
Sanjeev Jain 25 June 2009 at 17:15
Dismissed Assessee's Appeal: Section 80IB Deduction involved: Commercial Production Year. In our view this finding is a pure finding of fact. If that be so, according to us, no question of law, much less a substantial question of law arises for our c
OCL India Ltd
Sanjeev Jain 25 June 2009 at 17:15
Once revenue has not challenged a CIT-A order on a subject matter, same cannot be disturbed by invoking section 154 seeking to rectify appeal effect order originally passed (On part of AO)
Urmila Bawa
Sanjeev Jain 25 June 2009 at 17:15
In this case, DHC has affirmed ITAT order which has emphasized and pointed that in case Deptt Valuation report do not consider material facts relating to a property, an assessee can rebut /dislodge the same by placing its own valuer's report, which i
BHC in Prasad Agents Private Limited
Sanjeev Jain 25 June 2009 at 17:15
(engaged in trading of shares etc): for the first time, in context of explanation to section 73 of the Act (dealing with classification of loss arising from sale/purchase of shares in hands of a company assessee as speculative loss).
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