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India Medtronic P.Ltd, Mumbai vs Assessee on 31 December, 2015

Addressing the Departmental stand in the earlier years, Ld Counsel for the assessee submitted that the CIT (A) allowed the said ground in the AY 2007-2008 in favour of the assessee relying on the judgment in the case of CIT vs. Oswal Agro Mills Ltd. (197 Taxman 25) (Delhi) and the decision of the Tribunal in the case of Swaty Synthetics Ltd vs. ITO (38 SOT 208) (Mumbai ITAT) and the Allied Photographics (supra).
Income Tax Appellate Tribunal - Mumbai Cites 4 - Cited by 2 - Full Document

M/S. Madhav Marbles & Granites Mills Ltd vs Cce, Salem on 1 February, 2011

We also find that the review petition against the said decision of the Honble Supreme Court in the case of Allied Photographics India Ltd. (supra) has been dismissed by the Honble Supreme Court vide Allied Photographics India Ltd. Vs. Commissioner  2004 (173) ELT A191 (S.C.). As such, the ground taken by the appellants that the principle of unjust enrichment does not apply to the case where the price remains uniform is not tenable.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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