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Showing 1 to 20 of 154 Records Search Text: Connaught plaza restaurant ltd |
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2013 (9) TMI 1204 - COMPANY LAW BOARD NEW DELHI BENCH NEW DELHI The Board dismissed the applications seeking relief to initiate criminal contempt proceedings against Mr. Vikram Bakshi, Mrs. Madhurima Bakshi, M/S Bakshi Holdings Pvt. Ltd, and various business journals for allegedly manipulating news to influence public opinion and judiciary regarding unfair treatment by M/S McDonald, USA. The applicants were granted liberty to seek remedy before the appropriate forum.
2013 (9) TMI 1201 - COMPANY LAW BOARD NEW DELHI BENCH NEW DELHI The Board dismissed the company applications for criminal contempt against Mr. Vikram Bakshi and others, alleging biased news publication to influence public opinion and judiciary. The applicants claimed Mr. Bakshi colluded with business journals to portray unfair treatment by M/S McDonald USA, presenting evidence of slanted news and inflated valuations. Despite alleging interference with ongoing litigation, the Board found insufficient grounds for contempt, allowing the applicants to pursue remedies elsewhere on the same cause of action.
Classification (HSN Code) for "Soft Serve"-Interpretation of Tariff ( 21.05 or 04.04 or 2108.91) The Supreme Court ruled that "Soft Serve" should be classified under Sub-Heading 21.05 of the Tariff Act, rather than under 04.04 or 2108.91. This decision was made in the case between the Commissioner of Central Excise, New Delhi, and a restaurant company based in New Delhi. The classification impacts how the product is taxed under central excise laws.
2005 (2) TMI 316 - CESTAT, BANGALORE Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T)
[Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 145/2001(V)C.E., dated 12-12-2001. The appellants are engaged in the sale of bakery products. They have been denied the SSI Exemption on the ground that the Cakes and Pastries are sold by the appellants under the brand name 'Nilgiris', as they have Franchise Agreement with 'Nilgiris 1905'. The appellants' contention is that these Cakes and Pastries are... ... ...
2009 (10) TMI 651 - ITAT DELHI Business disallowance - Interest, etc., payable outside India, Transfer pricing - Computation of income from international transaction having regard to arm’s length price... ... ...
2019 (7) TMI 644 - DELHI HIGH COURT Disallowance of depreciation claimed at a higher rate of 60% on point of service (POS) terminals - HELD THAT:- The issue stands decided against the Revenue by the decision of this in Principal Commissioner of Income Tax-2 v. Connaught Plaza Restaurant (P) Ltd. [ 2016 (9) TMI 1485 - DELHI HIGH COURT] . Consequently, no question is framed in this regard. Disallowance of the expense incurred in Software development and upgradation - capital or revenue expenses - HELD THAT:- ITAT rightly upheld the ... ... ...
2015 (10) TMI 1310 - CESTAT MUMBAI Classification of goods - Classification as "ice cream" or "other than ice cream" - Classification under heading 2105 or under heading 2106 - Held that:- Prima facie we find that the issue is covered by the judgment of Hon'ble Supreme Court [2012 (12) TMI 149 - SUPREME COURT]. In view of this position, we grant stay from recovery of duty, interest and penalty imposed under the impugned order till disposal of the appeal - stay granted.... ... ...
2013 (10) TMI 791 - CESTAT KOLKATA Classification of the product - Interpretation of the Exemption Notification No.06/2002 – Waiver of Pre-deposit – Held that:- Prima facie, ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines only would be eligible to the benefit of exemption - It is an admitted fact that the 'Softy Mix' is not directly dispensed by the Applicant through vending machines, but cleared in bulk from their premises. The condition of exemption against the said Notification is very specifi... ... ...
2017 (2) TMI 764 - CESTAT ALLAHABAD Classification of manufactured item - Katha - classified as Indian Katha under Tariff item No. 14049050 or as Katha substitute under Tariff item No. 32019090 - common parlance test - Held that: - Original Authority has decided classification of the goods under question on the basis of composition and on the basis of Standard of quality in Rule 5 of Prevention of Food Adulteration, 1955 - the Hon'ble Supreme Court has laid down the principle that the manner in which the trade concerned with the g... ... ...
2006 (2) TMI 490 - CESTAT, CHENNAI S/Shri P.G. Chacko, P. Karthikeyan, JJ.
REPRESENTED BY : Shri C. Seethapathy, Advocate, for the Appellant.
Smt. R. Bhagya Devi, SDR, for the Respondent.
[Order per : P.G. Chacko, Member (J)]. -
The lower authorities have demanded a total amount of duty of Rs. 5,23,722/- (with interest) from the appellants for the period January, 2000 to October, 2004 in respect of a product called "ice cream mix". They have classified the goods under sub-heading 1901.19 of the Schedule to the Central E... ... ...
2023 (11) TMI 632 - ITAT CHANDIGARH Disallowance u/s 14A r.w.r.8D - HELD THAT:- As disallowance under section 14A cannot exceed exempt income earned by the assessee during the year. Ground of appeal so taken by the Revenue is dismissed. Claim of depreciation @ 30% on the buses as against 15% allowed by the AO - HELD THAT:- Hon ble jurisdictional ITAT in the case of Dabwali Transport Co . Ltd. vs. DCIT, Bathinda [ 2016 (6) TMI 1283 - ITAT AMRITSAR ] held that the buses were entitled for higher rate of depreciation at the rate of 30... ... ...
2013 (12) TMI 1654 - COMPANY LAW BOARD NEW DELHI BENCH NEW DELHI The Bench dismissed the company petition under section 237 seeking the opinion for the initiation of an investigation by the Central Government. It found the petitioners did not qualify under section 237 (b) of the Companies Act as they were not members, creditors, or directly affected by the company's affairs. The Bench clarified that the accused party must be heard before passing investigation orders, unlike the petitioner's argument citing a High Court decision under the Competition Act. All pending applications were closed, and no costs were imposed despite the petitioner's frustration.
2022 (6) TMI 1197 - ITAT DELHI Disallowance of depreciation claimed at a higher rate of 60% on POS Terminals - whether POS Terminal does not come under the purview of Computer Software which has been defined as any computer program recorded on any disc, tape, perforated media or other information storage device in Note 7 to New Appendix 1 of the Income Tax Rules,1962? - HELD THAT:- Issue decided in favour of assessee as relying on own case [ 2019 (2) TMI 993 - ITAT DELHI ] - Decided against revenue.... ... ...
2018 (7) TMI 685 - CESTAT HYDERABAD Classification of manufactured goods - choco-dipped wafer layers and wafer covered with delicious chocolate layer - According to the appellant these goods are classifiable under Central Excise tariff heading 1905-32-19, while the Department wants to classify it under tariff heading 1905-32-11 - whether the classification can be based on the Statutory definition in another law viz., Prevention of Food Adulteration Act, 1954 which describes standards for a product to be sold as chocolate? - Held t... ... ...
2014 (6) TMI 676 - DELHI HIGH COURT Maintainability of appeal - whether the CLB was right in law in holding that the appellant had no locus standi under Section 237(b) of the Act - Held that:- It may be open to the CLB to form such an opinion while examining any matter before it, there is no prohibition placed upon it from forming an opinion on the basis of material which is brought to its notice by any person who may not be a member or creditor of the company or in any way connected to the company. Under Section 235(2) the applic... ... ...
2021 (7) TMI 700 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of tax - Puripapad - Unfried papad - HSN code - whether the said Goods of the applicant can be termed as Papad? - HELD THAT:- The product Papad is an eatable item, originated and mainly consumed in India. We find that for determination of the correct classification of any product, ingredients used in the manufacture of the said product are a decisive factor. In the case of MANILAL COMMODITIES PVT. LTD. VERSUS COLLECTOR OF CUSTOMS [ 1991 (2) TMI 276 - CEGAT, BOMBAY]... ... ...
2019 (1) TMI 1021 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of goods - rate of tax - Tile Adhesive - Tile Grout - Whether the two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017,-Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017- Central Taxes (Rate) liable to CGST at 9%? Held that:- The applicant in their submissions have mentioned that the concerned products are non-refractory chemical-based preparation. Now it is seen th... ... ...
2014 (6) TMI 861 - BOMBAY HIGH COURT Classification of “RA THERMOSEAL” and “THERMOSEAL” - medicine or toothpaste - Interpretation of Schedule Entry C-I-24 of the BST Act - whether the products of assessee are excluded from Schedule Entry C-I-24 by virtue of the fact that they are products capable of being used as a toothpaste - Held that:- On a comparison of Schedule Entry C-I-24 (before amendment) and C-II-37 (after amendment), it is clear that with effect from 01-10-1995, the exclusions appearing in the “medicines” Entry C-I-24 a... ... ...
2019 (1) TMI 464 - ITAT DELHI Depreciation on POS Terminals - depreciation claimed by assessee company at a higher rate of 60% - Classification of computer peripherals and accessories for the purpose of depreciation - Held that:- We find the Hon’ble Delhi High Court in the case of Pr. CIT Vs. Connaught Plaza Restaurant [2016 (9) TMI 1485 - DELHI HIGH COURT] has considered the issue i.e. Higher rate of depreciation on POS TERMINALS and has upheld the decision of the Tribunal where it has been held that assessee is entitled to... ... ...
2013 (11) TMI 1755 - DELHI HIGH COURT The Delhi HC dismissed the writ petition as withdrawn without opining on appeal maintainability. The interim order from 7th May, 2013, will remain effective for one week.
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