M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

1) Every Council of the Municipality shall, in accordance with the provisions of this Act and the rules as may be prescribed, levy property tax on every building (including the land appurtenant thereto) situated within the area of the respective Municipality and not exempted as per the provisions of the Act. (2) (a) For the purpose of levying property

PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

HOUSE, CUNNINGHAM ROAD, BENGALURU - 560 052 REPRESENTED BY ITS MANAGING PARTNER MR. H.J. SIWANI FATHER NAME: JUSAB KASAM SIWANI. AGED ABOUT 60 YEARS. ... APPELLANT (BY SRI SANDEEP HUILGOL, ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-II, 6TH FLOOR, VTK-1, GANDHINAGAR, BENGALURU - 560 009. ... RESPONDENT (BY SRI K. HEMAKUMAR, ADDL. GOVERNMENT ADVOCATE) THIS STA IS FILED UNDER SECTION

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

house property; (D) Profits and gains of business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

17. AIR 1962 SC 1044) 18. AIR 1955 SC 58 19. (1940) FCR 110). 20. 1955 (1) Supp SCC 596 21. (1936) AC 578 22. (2018) 4 SCC 743). 23. (1994) 5 SCC 314). 24. Order in Writ Petition (PIL) No. 90 of 2010 dated 03.05.2019 25. (1994) 3 SCC 1 26. (1992) 1

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

17. It is further submitted that trusts and societies are distinct legal entities independently managed and controlled. In this regard Sections 3, 6, 36, 37, 38, 39, 40 and 42 of the Indian Trust Act, 1882 were referred to. Section 5 of the Society Registration Act, 1860 and Section 16 of the State Act were also referred

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

17. It is further submitted that trusts and societies are distinct legal entities independently managed and controlled. In this regard Sections 3, 6, 36, 37, 38, 39, 40 and 42 of the Indian Trust Act, 1882 were referred to. Section 5 of the Society Registration Act, 1860 and Section 16 of the State Act were also referred

PUJA SYNTHETICS PVT LTD vs. PRINCIPLE COMMISSIONER OF INCOME TAX (CENTRAL)

The appeal is dismissed confirming the judgment and

Bench: The Hon’Ble Mr.Justice M.G.S.Kamal

house. Thus, the plaintiff had invested huge amount for the purpose of purchase, development and maintenance of the suit property. e. That the defendant had no income of any nature to purchase and develop the property. The plaintiff had provided money for the maintenance of the defendant and she was staying in Bangalore and plaintiff was working in the Middle

PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRAB

In the result, the revision stands dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

house on rent. With the aforesaid averments, the revision-petitioner has prayed to dismiss the maintenance proceeding. 3. After having considered the rival pleas upon hearing the parties, the learned Judge Family Court, Bargarh by formulating some points proceeded to dispose the maintenance proceeding U/S. 125 of CrPC by allowing the same with consequential direction to the present revision-petitioner

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

1. “And whereas the first party for his/her/their bonafide needs and requirements the first party has agreed to sell, transfer, convey all his/her/their rights, interests, titles in respect of the above said property, to the second party for a sum of Rs.27,00,000/- (Rupees Twenty Seven Lacs only) out of which the First party has received

SOMI CONVEYOR BELTING LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-1 JODHPUR

Bench: SANGEET LODHA,RAMESHWAR VYAS

Sections 13(1)(ia) of HMA, 1955. 2. The facts in brief as narrated in the pleadings are that the parties got DigitallySigned By:SAHIL SHARMA Signing Date:18.01.2024 20:01:06 Signature Not Verified MAT.APP.(F.C.) 21/2019 Page 2 of 14 married according to Sikh customs and rites on 24.02.1974. Two sons namely, Amarpreet Singh and Satnam Singh were

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. SONAL JAIN

Appeal is hereby allowed and the suit is

Bench: The Lsj] Under Order Vii Rule 11 Of The Code Of Civil Procedure, 1908 [Hereinafter Referred To As „Cpc‟] Was Allowed & The Plaint Filed By The Appellant [Plaintiff Before Lsj] Was Rejected. 2. For The Sake Of Convenience, The Parties Before This Court Shall Be Referred To In Accordance With Their Status Before The Lsj. Signed By:Jai Narayan Signing Date:20.11.2025 17:06:23 Signature Not Verified

House Property and 6 shops in Anandpur Sahib The aforesaid properties are collectively referred to as the "suit properties".” 6. While filing the suit, the Plaintiff has, in brief, asserted as under: 6.1 The suit is with respect to the properties of Plaintiff‟s paternal lineage. Defendant No.1 is the Plaintiff‟s brother, and Defendant No.2 is her father

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI SUNIL DUTT JAIN

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

house, bills of essential amenities like electricity, water etc. installed at common residence commonly by the parties, non- applicant is directed to pay a total sum of Rs.60,000/- per month as interim maintenance towards all other expenses in order to enable petitioner-wife her to enjoy similar status as enjoyed by respondent-husband of petitioner- wife from the date

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

Bench: AKIL KURESHI,REKHA BORANA

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

PRINCIPAL COMISSIONER OF INCOME TAX vs. SHRI KUSHAL KUMAR LUNAWAT

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

17. The learned counsel for the respondent also relied upon the 30 judgment of the Hon’ble Supreme Court in the case of Krishna Janardhan Bhat v. Dattatraya G. Hegde (2008) 4 SCC 54: (2008) 2 SCC (Cri) 166 whereby in para 30 and 44 the Hon’ble Supreme Court has held as under: “30. The proviso appended

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

17. The learned counsel for the respondent also relied upon the 30 judgment of the Hon’ble Supreme Court in the case of Krishna Janardhan Bhat v. Dattatraya G. Hegde (2008) 4 SCC 54: (2008) 2 SCC (Cri) 166 whereby in para 30 and 44 the Hon’ble Supreme Court has held as under: “30. The proviso appended

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

17. The learned counsel for the respondent also relied upon the 30 judgment of the Hon’ble Supreme Court in the case of Krishna Janardhan Bhat v. Dattatraya G. Hegde (2008) 4 SCC 54: (2008) 2 SCC (Cri) 166 whereby in para 30 and 44 the Hon’ble Supreme Court has held as under: “30. The proviso appended