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with State Bank of Patiala, (hereinafter
referred to as SBP). The assessee claimed that it was beyond its
control ... deliver the securities sold to SBP and since SBP did not
resort to litigation and the matter was settled
Income Tax Appellate Tribunal - Ahmedabad
Thereby the
share of BTP/SBP together works out to
y
Rs.27,79,43,948/-. Out of this ... leaving balance
ba
payable by Respondent to BTP and SBP which
works
Bombay High Court
Supreme Court in the case of M/s. SBP & Co. Vs. Patel Engineering
y
Ltd. and another ... judgment of the Supreme Court in the case of SBP & Co.
(supra) which reads thus :
B
"44. Once
Bombay High Court
ruled by the Supreme Court in the case of SBP and Co v. Patel
Engineering Limited and Anr. reported ... Subsequently, the aforesaid decision was over-ruled
and in SBP and Co. (supra) it was held that an order under
Delhi High Court
claimed the classification of the
product 'Hepton' as SBP Spirit for payment of duty of Rs. 1995 per KL
under ... prior to this period it had been
classified as SBP Spirit and claimed the rate of duty applicable
Customs, Excise and Gold Tribunal - Delhi
Seven-Judge Bench decision of this
Court in SBP & Co. vs. Patel Engineering Ltd. and
Another ... Seven-Judge Bench of this Court in SBP & Co.
vs. Patel Engineering Ltd. and Another (supra) reviewed the
entire
Supreme Court of India
been
decided by this Court in the case of SBP & Co. v. Patel
Engineering ... issues are
covered in the decision of SBP & Co. (supra), therefore this
appeal is accordingly disposed
Supreme Court of India
view of the decision of this Court in SBP.
5. Before considering the contentions raised, we may usefully refer ... respondent contended that having regard to the decision in SBP,
the remedy of the appellant was to file an appeal
Supreme Court of India
reliance on the
judgments of the Supreme Court in SBP & Co., v. Patel Engineering Ltd., and
another2 ... referring the cause in the
suit to arbitration.
In SBP Co., (2 supra) the Supreme Court, no doubt while considering
Andhra High Court
decision of the Supreme
Court in SBP and Co. vs. Patel Engineering Ltd. and Others (2005) 8 SCC 618
wherein ... view, are clear from the judgment in SBP and Co.
(supra). One, that if an arbitral tribunal was already constituted
Delhi High Court
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