learned Commissioner, however, denied the benefit of the Notification No. 196/89 to the appellant on the ground that the concessional rate of duty contemplated ... when the certificate was issued in May 1999, the Notification No. 196/89 was already rescinded (on 1.3.1997), the appellant was not eligible for such
profit of Baddi
unit after this allocation would be Rs.23,89,196/- instead of
Rs.66,49,378/- claimed by the assessee. The deduction ... reduced and was allowed to the extent
of Rs.23,89,196/-. The Assessing Officer further held that profits of the
company other than Baddi
SUPREME COURT 2486, 1974 3 SCC 196, 1973 TAX. L. R. 1317, 1974 (1) SCJ 504, 89
ADSC 7 89, (1999) 6 SUPREME 207, (1999) 4 SCALE 196, (1999) 3 COMLJ 361, (1999) 5 JT 18 (SC)
Author: S.Saghir Ahmad
Bench
quantity cleared was 7,96,211 linear metres or 5,89,196 sq. metres.
(4) Above information is required Under Section
order the Commissioner has confirmed differential duty demand of Rs. 42,89,75,196/- under proviso to Section 28(1) of the Customs ... import. On the above basis differential duty of Rs. 42,89,75,196/- was proposed to be recovered. Show cause notice also contained a proposal
196 CURTAXREP 481, (2005) 189 TAXATION 89, (2005) 147 TAXMAN 357, (2005) 59 KANTLJ(TRIB) 256
Author: H.L. Dattu
Bench: H.L. Dattu
above decision as under:-
• Sanjay Bimalchand Jain Vs. PCIT (89 Taxman.com 196)
• Shri Abhimanyu Soin vs. ACIT (2018-TIOL-733-ITAT-CHD dated ... Bombay High
Court in the case of Sanjay Bimalchand Jain (89 taxmann.com 196) which was
relied on by AO on the following grounds
order the Commissioner has confirmed differential duty demand of Rs. 42,89,75,196/- under proviso to Section 28(1) of the Customs ... import. On the above basis differential duty of Rs. 42,89,75,196/- was proposed to be recovered. Show cause notice also contained a proposal
rate of duty applied in the order ignored notification No. 196/89 dated 30.6.1989 and notification No. 11/97 dated 1.3.1997 in terms of which
