BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

Transfer of Property Act, to advance the argument that the price component in a sale is an intrinsic and integral part of the transaction and a sale cannot exist without the price component and the price component in a sale transaction cannot be independent, whereas for a ‘collateral purpose’ it should be something i.e. independent and divisible from the main

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

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

vi) Rs.10,22,000/- Accordingly, this issue is decided in favour of petitioners and against the respondents. VIRENDRA SINGH ADHIKARI 2026.02.09 18:06 I attest to the accuracy and integrity of this document FAO-8506-2017 (O&M) & XOBJC-48-2023 -12- ISSUES NO. 3. 22. For the sake of clarity issue no. 3 is reproduced as under:- “Whether