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Commissioner of Central Excise Raipur v M/S Sepco Electric Power Construction Corporation   flag 

[2022] INSC 642
Supreme Court of India
India
11th July, 2022

Legislation Cited

Legislation Name Provision
Companies Act, 1956 (Tas)
Finance Act, 1994 s65, s66, s68, s69, s70, s75, s76, s77, s78

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1985) 1 SCC 61 (1985) 1 SCC 61 circa 1985 2
(2002) 257 Itr 710 (2002) 257 ITR 710 circa 2002 1
Bhag Mal v Ch Prabhu Ram AIR 1985 SC 150 Supreme Court of India India circa 1985 flag 5
Bombay City v Century Spinning and Manufacturing Co Ltd 24 ITR 499 4
CA ABraham v Income-tax Officer, Kottayam 41 ITR 425 15
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Cit v JH Gotla 156 ITR 323; (1985) 4 SCC 343 circa 1985 22
Commissioner of Income Tax, Bangalore v Sri JH Gotla, Yadagiri [1985] INSC 190; 1985 2 SCALE 723; 1985 4 SCC 343; 1985 2 SCR Supl 711; AIR 1985 SC 1698 Supreme Court of India India 29 Aug 1985 LIIofIndia flag 1
Commissioner of Income Tax, Bangalore v Sri JH Gotla, Yadagiri [1985] INSC 190; 1985 2 SCALE 723; 1985 4 SCC 343; 1985 2 SCR Supl 711; AIR 1985 SC 1698 Supreme Court of India India 29 Aug 1985 LIIofIndia flag 22
Commissioner of Income-Tax, Madras v Ajax Products Ltd Through Its Liquidator [1964] INSC 224; 55 ITR 741; [1965] 1 SCR 700; AIR 1965 SC 1358 Supreme Court of India India 8 Oct 1964 LIIofIndia flag 13
Commissioner, Central Excise and Customs, Kerala Vs Larsen and Toubro Ltd (2016) 1 SCC 170 circa 2016 3
Commr of Customs v Dilip Kumar & Co (2018) 9 SCC 1 circa 2018 9
Dr v Shanmughavel (2001) 131 ELT 14 India circa 2001 flag 1
Dulichand Laxminarayan v CIT (1956) 29 ITR 535 circa 1956 8
ELT (J345); Madhya Pradesh v GS Dall and Flour Mills (1991) 187 ITR 478 circa 1991 4
Gem Granites v CIT, TN (2005) 1 SCC 289 circa 2005 3
Gopal Narain v Uttar Pradesh & Anr [1963] INSC 187; 1964 4 SCR 869; AIR 1964 SC 370 Supreme Court of India India 3 Sep 1963 LIIofIndia flag 32
KP Varghese v the Income Tax Officer, Ernakulam, & Anr [1981] INSC 160; (1981) 4 SCC 173; [1982] 1 SCR 629; [1981] SCC (Tax) 293; 1981 3 SCALE 1315; AIR 1981 SC 1922 Supreme Court of India India 4 Sep 1981 LIIofIndia flag 70
Malabar Fisheries Co v Commissioner of Income-Tax, Kerala (1979) 120 ITR 49 circa 1979 9
Motipur Zamindari Co Ltd v Bihar & Anr [1953] INSC 37; [1953] SCR 720; AIR 1953 SC 320 Supreme Court of India India 17 Apr 1953 LIIofIndia flag 2
Motipur Zamindari Co Ltd v Bihar & Anr [1953] INSC 37; [1953] SCR 720; AIR 1953 SC 320 Supreme Court of India India 17 Apr 1953 LIIofIndia flag 1
Mounted Police Association of Ontario v Canada (Attorney-General) (2015) 1 SCC 1; [2015] 1 SCR 3; (2014) 31 ITR 466 circa 2014 19
Nagpur Electric Light and Powerco , Ltd v K Shreepathirao [1958] INSC 40; [1959] SCR 463; AIR 1958 SC 658 Supreme Court of India India 11 Apr 1958 LIIofIndia flag 2
Orissa State Warehousing Corporation v CIT (1999) 237 ITR 589 circa 1999 5
Papu Sweets and Biscuits v Commissioner of Trade Tax, UP (1998) 7 SCC 228 circa 1998 5
Rao Bahadur Ravulu Subba Rao v Commissioner of Income Tax, Madras 30 ITR 163 circa 1922 9
Sultan Tobacco CoLtd v CIT 132 ITR 559 circa 1922 12
Tata Consultancy Services v Union of India (2001) 130 ELT 726 India circa 2001 flag 1
Tirath Singh v Bachittar Singh [1955] INSC 38; 1955 2 SCR 457; AIR 1955 SC 830 Supreme Court of India India 15 Sep 1955 LIIofIndia flag 2
Tirath Singh v Bachittar Singh [1955] INSC 38; 1955 2 SCR 457; AIR 1955 SC 830 Supreme Court of India India 15 Sep 1955 LIIofIndia flag 14
Unwin v Hanson [1891] UKLawRpKQB 86; [1891] 2 QB 115; (1891) 65 LT 511 United Kingdom 5 May 1891 CommonLII flag 22
Vanguard Fire and Generalinsurance Co Ltd , Madras v M/S Fraser and Ross & Anr [1960] INSC 104; AIR 1960 SC 971 Supreme Court of India India 4 May 1960 LIIofIndia flag 9
Vazir Sultan Tobacco Co Ltd v Commlssioner of Income-Tax Andhra Pradesh, Hyderabad [1981] INSC 171; 1981 3 SCALE 1483; 1981 4 SCC 435; 1982 1 SCR 789; AIR 1981 SC 2105 Supreme Court of India India 25 Sep 1981 LIIofIndia flag 6
27 Itr 1 27 ITR 1 circa 1981 4

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