PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

III v. ITC Limited1, Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd.2, Cinemax India Limited v. Union of India3 and S.A. Builders Ltd. v. Commissioner of Income Tax (Appeals) Chandigarh and another4 to buttress his submissions. He would further submit that insertion of Explanation 1(d) to Rule 43 of the CGST Rules by Notification No.14/2022 – Central Tax dated

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

1) was issued on several dates and the case was discussed with the authorised representative of the assessee. During the course of assessment proceedings several queries were raised by the assessing officer and in this appeal we are concerned about the issue as to whether the profit of Rs 4,32,09,144/- on sale of shares in six companies

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

transfer by way of mortgage the urban land bearing No. A-I, Radhey Puri, Delhi-51. DW-2 22. Copy of Grant of mortgage permission in respect of plot no.8, Sector B &C for which loan has been sanctioned for construction of building thereon. DW-2 23. Copy of No objection certificate to mortgage the plot no.8, Sector

MAHESWAR PANDA vs. I.T.O., WARD-2(1)

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

III (2015) ACC 23 (AP); Daulat Ram vs. Rameshwar Sharma and others IV (2014) ACC 871 (MP) National Insurance Company Ltd. vs. Cholleti Bharatamma & others, Civil Appeal nos.4845-4847 of 2017 (SC) and; New India Assurance Company Ltd. vs. Vedwati and others, Civil appeal no.860 of 2007 (SC). 26. Per contra, learned counsel for respondent nos.1 & 2 has relied upon