Search Results Page
Search Results
1 - 10 of 13 (0.36 seconds)Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 54F in The Income Tax Act, 1961 [Entire Act]
Tisco Mazdoor Union vs State Of Jharkhand And Ors. on 16 April, 2004
[See CTT v. DSM Group of Industries[(2005) 1 SCC 657]
(SCC para 26); Tisco Ltd. v. State of Jharkhand [(2005)
4 SCC 272] (SCC paras 42-45); State Level Committee v.
Morgardshammar India Ltd. [(1996) 1 SCC 108] ;
Novopan India Ltd. v. CCE & Customs [1994 Supp (3)
SCC 606) ; A.P. Steel Re-Rolling Mill Ltd. v. State of
Kerala[(2007) 2 SCC 725] and Reiz Electrocontrols (P)
Ltd. v. CCE. [(2006) 6 SCC 213]"
State Level Committee & Anr vs M/S Morgardshammar India Ltd on 10 November, 1995
[See CTT v. DSM Group of Industries[(2005) 1 SCC 657]
(SCC para 26); Tisco Ltd. v. State of Jharkhand [(2005)
4 SCC 272] (SCC paras 42-45); State Level Committee v.
Morgardshammar India Ltd. [(1996) 1 SCC 108] ;
Novopan India Ltd. v. CCE & Customs [1994 Supp (3)
SCC 606) ; A.P. Steel Re-Rolling Mill Ltd. v. State of
Kerala[(2007) 2 SCC 725] and Reiz Electrocontrols (P)
Ltd. v. CCE. [(2006) 6 SCC 213]"
Novopan India Ltd., Hyderabad vs Collector Of Central Excise And ... on 14 September, 1994
[See CTT v. DSM Group of Industries[(2005) 1 SCC 657]
(SCC para 26); Tisco Ltd. v. State of Jharkhand [(2005)
4 SCC 272] (SCC paras 42-45); State Level Committee v.
Morgardshammar India Ltd. [(1996) 1 SCC 108] ;
Novopan India Ltd. v. CCE & Customs [1994 Supp (3)
SCC 606) ; A.P. Steel Re-Rolling Mill Ltd. v. State of
Kerala[(2007) 2 SCC 725] and Reiz Electrocontrols (P)
Ltd. v. CCE. [(2006) 6 SCC 213]"
Commnr. Of Central Excise, Surat-I vs M/S. Favourite Industries on 29 February, 2012
14. Section 54F is a beneficial provision and is
applicable to an assessee when the old capital asset is
replaced by a new capital asset inform of a residential
house. Once an assessee falls within the ambit of a
beneficial provision, then the said provision should be
liberally interpreted. The Supreme Court in CCE versus
Favourite Industries, (2012) 7 SCC 153 has succinctly
observed:-
M/S Reiz Electrocontrols Pvt. Ltd vs Commr. Of Central Excise, Delhi-I on 31 July, 2006
[See CTT v. DSM Group of Industries[(2005) 1 SCC 657]
(SCC para 26); Tisco Ltd. v. State of Jharkhand [(2005)
4 SCC 272] (SCC paras 42-45); State Level Committee v.
Morgardshammar India Ltd. [(1996) 1 SCC 108] ;
Novopan India Ltd. v. CCE & Customs [1994 Supp (3)
SCC 606) ; A.P. Steel Re-Rolling Mill Ltd. v. State of
Kerala[(2007) 2 SCC 725] and Reiz Electrocontrols (P)
Ltd. v. CCE. [(2006) 6 SCC 213]"