Chandraram & Anr. v. Mukesh Kumar Yadav & Ors.

Maheswar Panda vs. I.T.O., Ward-2(1)

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Hareshkumar L. Udeshi, Rajkot-Gujarat vs. The Income Tax Officer, Ward-4(4), Rajkot-Gujarat

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.95/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

…Gujarat in Kiranbhai's case (supra). The same does not lay down the correct principle of law. 10. Though learned counsel for the appellant made a persuasive attempt to place reliance on the decision of this Court in State of West Bengal v. Texmaco Ltd. [1999] 1 SCC 198, we are afraid the same is of no assistance to the appellant. The incentive bonus referred to in the said decision is the special scheme of the company. The question considered in the said decision was as to whether the said bonus would form part of salary as defined under the West Bengal State Tax on Professions, Trades, Callings and Employments A…

Bhavesh K. Kothari, Rajkot-Gujarat vs. The Income Tax Officer, Ward-4(2), Rajkot-Gujarat

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.50/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2005-2006

…Gujarat in Kiranbhai's case (supra). The same does not lay down the correct principle of law. 10. Though learned counsel for the appellant made a persuasive attempt to place reliance on the decision of this Court in State of West Bengal v. Texmaco Ltd. [1999] 1 SCC 198, we are afraid the same is of no assistance to the appellant. The incentive bonus referred to in the said decision is the special scheme of the Asstt. Year 2005-06 12 company. The question considered in the said decision was as to whether the said bonus would form part of salary as defined under the West Bengal State Tax on Professions, Trades, Ca…

The Principal Commissioner of Income Tax-II vs. Lg Trinadha Rao

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI