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Documents citing The State Of Tamil Nadu Represented By ... vs Tvl. Andavar Minerals And Industries, ... on 30 July, 2002

The State Of Tamil Nadu vs Tvl. Bellary Steels & Alloys Ltd

5. We are rather surprised at the thoughtless litigative approach of the Tax Department in such cases. The penalty in question could not obviously have been imposed much less sustained by the higher appellate http://www.judis.nic.in 6/7 Judgment dated 11.06.2019 in T.C.No.1718/2008 [State of Tamil Nadu v. Tvl. Bellary Steels & Alloys Ltd.] authorities merely because a plausible explanation of the Assessee came to be turned down by the Assessing Authority. The Tribunal, in our opinion, rightly set aside the penalty, but the Revenue did not feel satisfied and preferred the present Revision Petition. We are satisfied that it does not give rise even to a question of law much less acceptance of the said Revision Petition by this Court. This Revision is, thus, without any merit and liable to be dismissed.
Madras High Court Cites 2 - Cited by 0 - V Kothari - Full Document

Asstt. Cit vs Wolkem India Ltd. on 23 November, 2006

The observations contained in paras 13 to 16 of the order in the case of Arihant Tiles & Marbles (P) Ltd. (supra) are fully applicable to the instant case entitling the assessee to deduction under Section 80-IA/80-IB. Insofar as the decision of the Hon'ble Supreme Court in the case of Divisional Dy. CST and Anr. v. Bherhaghat Mineral Industries (supra) relied upon by the revenue is concerned, we find the same to be distinguishable on facts inasmuch as this judgment was rendered in the context of Sales Tax Act and the term 'manufacture' the subject-matter of consideration in that case, was with reference to Section 2(j) of Madhya Pradesh General Sales Tax Act, 1958 and notification dated 11-10-1977.
Income Tax Appellate Tribunal - Jodhpur Cites 10 - Cited by 15 - Full Document
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