PRINCIPLE COMMISSIONER OF INCOME TAX vs. SRI T V VENUGOPAL

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

DEEMED FIT. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., PASSED THE FOLLOWING: O R D E R All appeals are preferred by the Revenue by raising the following substantial question of law:- “Whether, on the facts and in the circumstances of the case, that the Tribunal is right in law in directing to treat the sale

PRINCIPLE COMMISSIONER OF INCOME TAX vs. SRI T V VENUGOPAL

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

DEEMED FIT. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., PASSED THE FOLLOWING: O R D E R All appeals are preferred by the Revenue by raising the following substantial question of law:- “Whether, on the facts and in the circumstances of the case, that the Tribunal is right in law in directing to treat the sale

COMMISSIONER OF INCOME TAX vs. SRI.M.R.JANAKIRAM (HUF)

The appeal is allowed

Bench: ARAVIND KUMAR,E.S.INDIRESH

deemed to be in the custody of the Tribunal as from the date of the order for the winding up of the company". Accordingly, the official liquidator had taken possession of the company's land ad measuring 176 acres, buildings, plants and machineries, fixtures and movable assets, residential quarters and sites etc., situated at Yantrapura, Harihara, Davangere District. Subsequently with

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

deemed to be an assessee in default in respect of the amount of tax payable by him or it and all the provisions of this Act for the collection and recovery of income-tax shall apply. Explanation… 81a[***] Section 115QA: Tax on distributed income to shareholder: (1) Not withstanding anything contained in any other provision of this Act, in addition

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S PNB METLIFE INDIA

Bench: S.SUJATHA,RAVI V HOSMANI

DEEMED FIT, IN THE INTEREST OF JUSTICE. - 4 - THESE APPEALS COMING ON FOR HEARING, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING: J U D G M E N T Since akin and common issues are involved in these matters, the same are clubbed, heard together and disposed of, by this common Judgment. 2. These appeals are filed

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

dividends paid out of agricultural income would be taxable. It is in this context that the comments of the Court will have to be read (Para 26). Wherefore it is respectfully prayed that this Hon’ble Court may be pleased to allow the above writ petition in the interest of Justice and equity. 11. Question for consideration is Chapter

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

deem it to be the assignor’s income. But if the assessee merely applies the income so that it passes Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 73/137 through him and goes on to an ultimate purpose, even though he may have entered

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

deem it to be the assignor’s income. But if the assessee merely applies the income so that it passes Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 73/137 through him and goes on to an ultimate purpose, even though he may have entered

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

dividend or distribution of any income or profits among their members. 15.15. Thus, it is clear that it is only for the above purposes that a Society could be registered. The requirements of the registration are mentioned under Section 6. The mode of forming of a society is mentioned under Section 5. 15.16. A perusal of Section 3 indicates that

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

HOUSE TUMKUR ROAD BENGALURU – 560 022. REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. ANURAG BAGARIA. 2 . MR. ANURAG BAGARIA AGED ABOUT 36 YEARS S/O LATE SUBASH BAGARIA R/AT NO.6/3, 1ST CROSS ROAD 9TH MAIN, RAJMAHAL VILLAS EXTENSION BENGALURU – 560 001. ... PETITIONERS (BY SRI GAUTAM BHARADWAJ, ADVOCATE) AND: THE INCOME TAX DEPARTMENT BY THE DEPUTY DIRECTOR OF INCOME TAX (INV), UNIT