State of Bombay v. Hosptial Mazdoor Sabha

M/S NIKHIL ESTATE P LTD,INDORE vs. THE ACIT CENTRAL CIRCLE (3) INDORE, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Nikhil Estate Pvt. Ltd. ACIT (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. NO.B-3 PU- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCN 8056 D Assessee by Shri S.S. Solanki, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 01.05.2023 Date of Pronouncement 09.06.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the ord…

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Supremo India Pvt. Ltd. ACIT Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAFCS 9822 C Assessee by Shri S.S. Solanki, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 01.05.2023 Date of Pronouncement 07.06.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 26.12.2022 of Commissioner of…

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

…draw upon the “noscitur a sociis” principle. This expression simply means that “the meaning of a word is to be judged by the company it keeps.” Gajendragadkar, J. explained the scope of the rule in State of Bombay v. Hosptial Mazdoor Sabha [(1960) 2 SCR 866 : AIR 1960 SC 610 : (1960) 1 LLJ 251] in the following words: (SCR pp. 873-74) “This rule, according to Maxwell, means that, when two or more words which are susceptible of analogous meaning are coupled together they are understood to be used in their cognate sense. They take as it were their colour from each other, that is, the more g…

TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…F INCOME-TAX VS. BHAGWAN BROKER AGENCY’, (1993) 70 TAXMAN 453 (RAJASTHAN), ‘COMMISSIONEROF INCOME- 14 TAX VS, LALLUBHAI NAGARDAS & SONS’, (1993) 204 ITR 93 (CALCUTTA), ‘STATE OF BOMBAY AND OTHERS VS. HOSPITAL MAZDOOR SABHA AND OTHERS’, (1960) 2 SCR 866, ‘DR.P.VADAMALAYAN VS. COMMISSIONER OF INCOME-TAX’, (1969) 74 ITR 94 (MADRAS), ‘COMMISSIONER OF INCOME- TAX VS. DR.V.K.RAMACHANDRAN’, (1981) 6 TAXMAN 348 (MADRAS), ‘NATVARLAL AMBALAL DAVE VS. COMMISSIONER OF INCOME-TAX’, (1997 225 ITR 936 (GUJARAT), ‘COMMISSIONEROF INCOME-TAX VS. UPASANA HOSPITAL’, (1996) 89 TAXMAN 525 (KERALA), ‘SRI…

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

…dated 18.05.2017 and 30.08.2017 by the NCLT, Guwahati. Accordingly, the Schemes attained statutory force1 not only inter se the Transferor and Transferee Companies, but also in rem, 1 J.K. (Bombay) (P) Ltd. v. New Kaiser-I-Hind Spg. and Wvg. Co. Ltd., (1969) 2 SCR 866 : AIR 1970 SC 1041 : (1970) 40 Comp Cas 689; 18 since there was no objection raised either by the statutory authorities, the Department, or other regulators or authorities, likely to be affected by the Schemes. 4.7 As a consequence, when the companies merged and amalgamated into another, the amalgamating compan…

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

…. Ruby Sales & Services (P) Ltd & Anr v State of Maharashtra & Ors33 4. State of Uttarakhand & Ors v Harpal Singh Rawat34 5. K Sambasivaraju v MVSR Chandrayya Chetty & Ors35 6. Puroshottam H Judye & Ors v VB Potdar36 30 (2010) 51 (1) GLR 744 (SJ). 31 (1960) 2 SCR 866. 32 1992 SCC OnLine Bom 75. 33 (1994) 1 SCC 531. 34 (2011) 4 SCC 575. 35 1966 SCC OnLine AP 19. 36 (1966) 2 SCR 353. Page 162 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx 7. Shipping Corporation of India Ltd v CL Jain Woollen Mills & Ors37 8. S…

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

…F INCOME-TAX VS. BHAGWAN BROKER AGENCY’, (1993) 70 TAXMAN 453 (RAJASTHAN), ‘COMMISSIONEROF INCOME- 14 TAX VS, LALLUBHAI NAGARDAS & SONS’, (1993) 204 ITR 93 (CALCUTTA), ‘STATE OF BOMBAY AND OTHERS VS. HOSPITAL MAZDOOR SABHA AND OTHERS’, (1960) 2 SCR 866, ‘DR.P.VADAMALAYAN VS. COMMISSIONER OF INCOME-TAX’, (1969) 74 ITR 94 (MADRAS), ‘COMMISSIONER OF INCOME- TAX VS. DR.V.K.RAMACHANDRAN’, (1981) 6 TAXMAN 348 (MADRAS), ‘NATVARLAL AMBALAL DAVE VS. COMMISSIONER OF INCOME-TAX’, (1997 225 ITR 936 (GUJARAT), ‘COMMISSIONEROF INCOME-TAX VS. UPASANA HOSPITAL’, (1996) 89 TAXMAN 525 (KERALA), ‘SRI…