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 vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

6 of 17 (Tax Case No.8/2024) absence of any documentary evidences to buttress the said claim, the contention of the appellant cannot be summarily accepted. 2. Availability of the said fund with the assessee in the assessment year 2016-17 parked as short term interest bearing loans had not been proved, though the ITAT as also held that availability

PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

C) 39/2023 NATIONALIST CONGRESS PARTY .....Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Sonia Dodeja, Advs. Versus DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTION), CIRCLE 1 (1), DELHI & ORS. .....Respondents Through: Mr. Indruj Singh Rai, Mr. Sanjeev Menon, Mr. Rahul Singh & Mr. Gaurav Kumar, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

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

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

6) KLT 1135 (SC). Thus, award is liable to be set aside. 8. Per contra, the learned counsel appearing on behalf of the builder submitted that the award of the Arbitrator is based upon not only the interpretation but examination of the definitions, terms and conditions and clauses of schedules annexed thereto. Municipality did not take any objection

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE, C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE-2(2), C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. ...APPELLANTS (BY SRI. K.V. ARAVIND, ADVOCATE) 4 AND: M/S. GMR ENERGY LIMITED, 25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU–560 025. PAN:AAACT8420A. ... RESPONDENT (BY SRI. BALARAM