C.I.T., DELHI vs M/S.JAY ENGG. WORKS LTD. — C.A. No. 5764/1999

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010090351999

Filing Date

18-Jun-1999

Registration No

C.A. No. 5764/1999

Diary Number

9035/1999

Order Date

23-Aug-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 04-Jun-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.C.I.T., DELHI

    Adv. SUSHMA SURI

Respondent(s)

  1. 1.M/S.JAY ENGG. WORKS LTD.

    Adv. SANTOSH K. AGARWAL

Case History

  1. Case disposedDisposed

  2. 23-Aug-2001

    ROP - of Main CaseView PDF

  3. 18-Jun-1999

    Case filed

    Registration No. C.A. No. 5764/1999

View Full Judgment
casestatus.in Summary

Summary The Supreme Court dismissed the CIT's appeal regarding the taxability of Rs. 51,71,318/- representing the sale price of Jay Engineering Works Ltd.'s import entitlement and duty drawback. The Court held that since these items had no ordinary outgoings and other turnovers were already assessed, the amount should simply be added to income without interference. No order as to costs was made. This case analysis is maintained by casestatus.in based on publicly available court records.

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