..., Accountant Member ITA No. 3053/Mum/2013 (Assessment Year: 2010-11) M/s. Motiram Tolaram Vs. DCIT, Central Circle-31...of Rs.2,40,351/- under section 40A(2) out of the Business Centre Charges of Rs.3,40,351/- paid to M/s. Kukreja Services Pvt. Ltd." 3. Facts necessary for disposal of...loss of Rs.39,60,991/-. During the course of scrutiny assessment proceedings the AO noticed that the assessee made payment to the tune of Rs.3,40,351/- towards Business Centre Charges to M/s. Kukreja...

.../s. Enterprises International Ltd. (supra), the relevant paragraph reads as under:- "16. In view of the above ruling by Apex Court, we are unable to accept the Revenue's plea that the Apex Court decision of SRF Ltd. and M/s. Motiram Tolaram are... previous decisions of Apex Court including the decision in the case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh...(Appeals), 60, Rajaji Salai, Custom House, Chennai-600 001) M/s. Commissioner of Customs, ...Appellant Export Commissionerate, Custom House...

...plea that the Apex Court decision of SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon’ble Supreme Court has clearly considered all the previous decisions of Apex Court including the...decision in the case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh Chemicals & Metals (supra) are not relevant...SRF case is in direct conflict with the Supreme Court decision in the case of Motiram Tolaram - (S.C.). In the case of Motiram Tolaram the Apex Court has laid down the law relating to complying with...

...are unable to accept the Revenue’s plea that the Apex Court decision of SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon’ble Supreme Court has clearly considered all the previous.... We find that Revenue relied on the Supreme Court’s decision in the case of Motiram Tolaram v. UOI (supra) and the Tribunal’s Larger Bench decision in Priyesh Chemicals & Metals...the Apex Court’s decision in the case of Motiram Tolaram v. UOI (supra). The relevant para is extracted herein under...

...." 16. In view of the above ruling by Apex Court, we are unable to accept the Revenue"s plea that the Apex Court decision of SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon"ble Supreme...Court has clearly considered all the previous decisions of Apex Court including the decision in the case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh...Motiram Tolaram v. UOI (supra) and the Tribunal"s Larger Bench decision in Priyesh Chemicals & Metals (supra). In this regard the Hon"ble Supreme Court in...

....13.  The sheet anchor of the appellants case is the decision of the Bombay High Court in Pan Asia case (Bom.) which was also followed in the case of appellants M/s. Motiram Tolaram. The...the High Court had followed their earlier decision in Century Enka Ltd. & Ors. v. Union of India and two others reported in 1982 E.L.T. 64. This apart in the Writ Petition filed by M/s.... Motiram Tola Ram the High Court had accepted this appellants plea and granted relief in respect of imported HDPE. In view of these decisions, the earlier decision given by the Tribunal (supra) could...

...the Revenue's plea that the Apex Court decision of SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon'ble Supreme Court has clearly considered all the previous...decisions of Apex Court including the decision in the case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh... in the case of Motiram Tolaram v. UOI (supra) and the Tribunal's Larger Bench decision in Priyesh Chemicals & Metals...

...SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon'ble Supreme Court has clearly considered all the previous decisions of Apex Court including the decision in the...case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh...relied on the Supreme Court's decision in the case of Motiram Tolaram v. UOI (supra) and the Tribunal's Larger Bench decision...

..., we are unable to accept the Revenue's plea that the Apex Court decision of SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon'ble Supreme Court has clearly considered all...the previous decisions of Apex Court including the decision in the case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh...." 14. We find that Revenue relied on the Supreme Court's decision in the case of Motiram Tolaram v. UOI (supra) and the Tribunal's Larger Bench...

...Court decision of SRF Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon'ble Supreme Court has clearly considered all the previous decisions of Apex Court including the...decision in the case of Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh...Court's decision in the case of Motiram Tolaram v. UOI (supra) and the Tribunal's Larger Bench decision in Priyesh Chemicals...

.../s Motiram Tolaram & Ors. …Respondents Mr. S. U. Kamdar, Senior Advocate a/w Mr. Milan Bhise, for the Petitioner. Mr. Pankaj Sawant, Senior Advocate a/w Mr. Pranil Sonawane, Mr... WRIT PETITION NO.5578 OF 2023 Vicky Apartment Co-operative Housing Society Limited. …Petitioner Versus M...: MADHAV J. JAMDAR, J. DATED: 5thSeptember 2024 JUDGMENT: 1. Heard Mr. S. U. Kamdar, learned...

...Ltd. and M/s. Motiram Tolaram are in direct conflict. Hon'ble Supreme Court has clearly considered all the previous decisions of Apex Court including the decision in the case of...Motiram Tolaram v. UOI (supra). Therefore, the Revenue relying on the above case law and also the LB decision in the case of M/s. Priyesh...Revenue relied on the Supreme Court's decision in the case of Motiram Tolaram v. UOI (supra) and the Tribunal's Larger Bench decision in Priyesh Chemicals & Metals (supra). In this...

...in Motiram Tolaram v. Union of India (1999) 6 SCC 375 both being judgments of Benches of three learned Judges. Because of that reference, the...paid for the input materials.”5. The Court, thus, upheld the contention on behalf of the assessee.6. In the case of Motiram...Tolaram (1999) 6 SCC 375 reliance was placed upon the case of Usha Martin (1997) 7 SCC 47 to...

...323-326). (iv) Order dated 23-8-2006 passed by the Tribunal in the case of group concern M/s Motiram Tolaram for asst. year 2000-01. (Page Nos. 327-328...,, ण वष ,, ,, / Assessment Year : 2004-05 Dy. Commissioner of बनाम/ M/s Ganga Developers, Income Tax - Central Laalasis, Vs. Circle -31, Plot No. 219...:- 1 2 ITA 949/M/11 Name of the project Profit estimated by the...

...in Usha Martin Industries (supra) and Motiram Tolaram and Another v. Union of India and Another(1999(6) SCC 375.) (2) As...we see it, there does not appear to be any conflict and in Motiram Tolaram's case (supra) the decision in Usha Martin Industries' case (supra) was explained and distinguished in paragraph 12 of the...

...(1997) 7 SCC 47 and Motiram Tolaram v. Union of India (1999) 6 SCC 375.11. In Usha Martin....12. In Motiram Tolaram (1999) 6 SCC 375 another three-Judge Bench was dealing with Notification No. 185 of 1983. It was a notification....15. The Court further stressing on the purpose of the notification expressed thus: (Motiram Tolaram case (1999) 6 SCC...

...conditional exemptions have not been allowed in respect of imported goods and he cites the following case laws in support of his argument :-(i)      Motiram Tolaram v. Union of India - (S.C...

...[Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by the Revenue, short point involved is whether benefit of Notification No. 9/99 C.E. is available to M/s...Ashok Kumar, learned D.R., submitted that benefit of Notification No. 9/99 can be availed of only after filing declaration by the manufacturer; that as per law laid down by Supreme Court in Motiram...Tolaram v. U.O.I., and Tribunal decision in Maharashtra Glass and Agro Ltd. v. CCE, , the onus of proof is on the manufacturer who is claiming the benefit of exemption Notification...

...Motiram Tolaram Vs. Union of India reported in 1999 (112) ELT 749. The Revenue relied upon the decision of the Honble Bombay High Court in the...decision of Honble Supreme Court relied upon by the appellant is not applicable on the facts of the present case. We find that Honble Supreme Court in the case of Motiram Tolaram (supra) relied upon by...to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities. M/s ITC Ltd. Appellant CC, New Delhi Respondent Appearance...

...Motiram Tolaram - 1999 (12) ELT 749 (SC). In the case of Motiram Tolaram the apex court has laid down the law relating to complying with a condition precedent to an excise notification in...Chemicals & Metals Vs CCE Bangalore 2000 (120) ELT 259 (Tri.-LB) (ii) Motiram Tolaram Vs UOI 1999...case only lays down the principal whereas in the case of Motiram Tolaram the Supreme Court has discussed all the conditions of the notification. 10. Ld. Advocate in his rejoinder...