THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

53A of the Transfer of Property Act, 1882 (4 of 1982); Date of Judgment 30-08-2018 W.T.A.No.1/2015 & Connected Matters The Commissioner of Income Tax & Anr. Vs. Smt. Meenakshi Devi Avaru through LRs. and Another 27/113 (b) who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding

OFFICIAL LIQUIDATOR

Bench: RAVI MALIMATH

53A of the Transfer of Property Act, 1882 (4 of 1982); Date of Judgment 30-08-2018 W.T.A.No.1/2015 & Connected Matters The Commissioner of Income Tax & Anr. Vs. Smt. Meenakshi Devi Avaru through LRs. and Another 27/113 (b) who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

Bench: This Bench.

housing complex. The firm purchased land bearing Sy.No.13/1, Jakkasandra Village, Begur Hobli, Bangalore South Taluk under a registered sale deed dated 13.5.1987 for a consideration of Rs.2,50,000/-. Another reconstitution took place on 1.7.1991 by which Sri L.P.Jain retired from the firm and Smt. Pushpa Jain and Smt. Shree Jain were inducted as partners. The firm was reconstituted

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand