Pandian Chemicals Ltd. v. Commissioner of Income Tax, Madurai

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

Commissioner of Income Tax-I vs. M/S Reliance Energy Ltd (Formerly Bses Ltd.) Through Its M.D

The Appeal is dismissed qua the issue of the extent of deduction under

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

…d, according to him, sub- section (5) deals with determination of the quantum of deduction by treating eligible business as the only source of income of the Assessee. Sub-section (5), therefore, is 2 (1978) 2 SCC 644 3 (2008) 4 SCC 22 4 (2003) 5 SCC 590 8 | P a g e concerned with computation of the deduction, which is at a stage prior to allowing the deduction so computed. He submitted that there is no dispute that the computation of deduction is only from the eligible business. The claim of the Assessee, as accepted by the Appellate Authority, is that there is no restriction on…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…hts and powers of a general administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Panduran…

Commissioner of Income Tax-III vs. M/S Prasadhini Enterprises Pvt Ltd

Appeal is dismissed as devoid of merits

Bench: The Hon' Ble Mr. Justice B. Veerappa Regular Second Appeal No.390/2012 (Res)

…deals with the admissibility of ancient documents, dispensing with proof as would be required, in the usual course of events in a usual manner. 57. In the case of Hope Plantations Ltd. –vs- Taluk Land Board, Peermade and Another reported in (1999)5 SCC 590 the Hon’ble Supreme while considering the provisions of Section 11 of the Code of Civil Procedure at paragraph-26 has held as under: “ 26. It is settled law that the principles of estoppel and res judicata are based on public policy and justice. Doctrine of res judicata is often treated as a branch of the law of estoppel though these two do…

Sudhakar Rai S vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…same right were also before the Hon’ble Supreme Court, such decision will bind the other similarly placed persons who were not before the Court. Hence, the decision in the case of Hope Plantations Ltd., Vs. Taluk Land Board, Peermade and another ([1999]5 SCC 590) and in the case of Dr. Subramanium Swamy Vs. State of Tamil Nadu and others ([2014] 5 SCC 75) relied upon by the learned counsel for the private respondents would be more appropriate to be taken note as imposing a restraint for the decision on the same subject matter to be taken once over again by this Court when the highest Court has alrea…

Vijayashreepura Kshemabivrudhi vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…same right were also before the Hon’ble Supreme Court, such decision will bind the other similarly placed persons who were not before the Court. Hence, the decision in the case of Hope Plantations Ltd., Vs. Taluk Land Board, Peermade and another ([1999]5 SCC 590) and in the case of Dr. Subramanium Swamy Vs. State of Tamil Nadu and others ([2014] 5 SCC 75) relied upon by the learned counsel for the private respondents would be more appropriate to be taken note as imposing a restraint for the decision on the same subject matter to be taken once over again by this Court when the highest Court has alrea…