Eicher Motors Ltd. vs Commissioner Of Income-Tax-Iii on 15 September, 2017
Author: S. Muralidhar
Bench: S. Muralidhar , Prathiba M. Singh ... HIGH COURT OF DELHI AT NEW DELHI
+ ITA No. 136/2017
EICHER MOTORS LTD. ..... Appellant
Through: Mr.Ajay Vohra, Sr.Advocate with
Mr.Gaurav Jain
Commissioner Of Income Tax vs Eicher Consultancy Services Ltd. on 18 September, 2007
Equivalent citations: (2008)214CTR(DEL)126
Bench: Madan B. Lokur , S. Muralidhar
rule making power of the Central Government by the Supreme Court in
Eicher Motors Private Limited v. Union of India ... March, 1995."
The decision of the Supreme Court in Eicher Motors Pvt. Ltd.
16. The validity of Rule 57F(4A) of the Rules
According
to GCPL, its case is covered by the decision in Eicher Motors Ltd. v. Union
of India ... above amended provision cannot be given
retrospective effect. As explained in Eicher Motors Ltd. v. Union of India
W.P. (C) Nos. 6706/2016
payment of excise duty as
was emphasized by the Supreme Court in Eicher Motors Limited v. Union
of India (1999) 2 SCC 361. He also ... time
of clearance of such final products from the factory.
34. In Eicher Motors (supra), a challenge was raised to the validity of Rule
large number of decisions
including the decision of this Court in Eicher Goodearth Ltd. v.
Commissioner of Income-tax [2015] 60 taxmann.com 268 (Delhi
Sony India Ltd. 194 Taxation 344 (Delhi) and CIT v. Eicher Motors Ltd. decision dated 18.10.2006 of the High Court of Madhya Pradesh at Indore
firm began with supplying packed executive lunches to various reputed
organisations like Eicher Goodearth Limited, Ranbaxy Lab. Ltd., Modi
Xerox, BHEL, Coal India, FICCI
also noted the
decision of this Court in CIT vs. Eicher Ltd. (2007) 294 ITR 310(Del)
where it was held that if the entire
noticed that this Court has in CIT v. Eicher Ltd. (2006) 205 CTR (Del) 469 and in CIT v. HCL Comnet Systems and Services
