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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

11. Mr. Darius Khambatta, learned senior advocate appearing for the appellants categorizes his submissions under various heads numbering about 30. We shall refer to the submissions in seriatim. It is submitted that the Section 34 of the Letters Patent confers testamentary jurisdiction on the High Court, a probate court exercises special and limited jurisdiction

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

11 :: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.68 OF 2020 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.238 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

2,72,68,740/- The other additions made in the assessment order under head Royalty on Handsets of Rs.78,53,40,000/- and Royalty on Infrastructure Equipments of Rs 39,04,76,313/- are also being reduced for giving statistical effect to the order of hon'ble ITAT. Net Taxable Income Rs. 5,32,88,790/- Appeal effect given

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

Bench: AKIL KURESHI,REKHA BORANA

2. Application, total 11 in number, not received in the application proforma under Rule 64 of Rules:- Opposite party 14, 15, 16, 17, 18, 19, 20, 41, 42, 63, 66. 3. Number of the time tables annexed with the applications as per Sections 71, 72 & 80 of the Motor Vehicles Act and Rule 63 of the Rules:- Time table

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

2. This writ appeal, filed under Section 4 of the Karnataka High Court Act, 1961, by the Revenue, is directed against the order dated 17.08.2023 passed in W.P. No.13953/2020 (T-IT). 3. The facts, in brief, are that, the respondent–assessee, filed its return of income for the assessment year 2007–08. The Assessing Officer completed the assessment under

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

Bench: SANGEET LODHA,RAMESHWAR VYAS

11 SCC 356 58. 2003 5 SCC 568 59. (2012) 1 SCC 619 60. (2014) 12 SCC 696 61. (2014) 4 SCC 434 62. AIR 1961 SC 1457 63. (2004) 1 SCC 712) 64. AIR 1944 FC 86 65. 2 L. Ed. 276 66. (1997) 8 SCC 522 67. (2014) 4 SCC 583 68

MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

2 lakhs, own earnings during 1990-91 to 2002-03 amounting to Rs.66,000/-, customary gifts received during 1990-91 to 2002-03 Rs.70,000/-. In the impugned order, the ITAT has further reduced the addition to Rs. 5,01,000. 8. Mr. Raj Mohanty, learned counsel for the Appellant - Assessee submitted that even if the explanation offered

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent

PRINCIPAL COMMISSIONER OF INCOME TAX, vs. HARISH JAIN

Accordingly, the Criminal Revision Case is allowed

Bench: The Madurai Bench Of Madras High Court Dated : 21.07.2025 Coram: The Honourable Mrs.Justice L.Victoria Gowri Crl.R.C.(Md)No.81 Of 2023 & Crl.M.P.(Md)No.1047 Of 2023 Prabavathi

68,000/-. In assessment year 2013–2014 (Ex.D2) it was only Rs. 3,10,000/-. The first Appellate Court erred in paragraph no.12 of its judgment in holding that the complainant was entitled to submit “altered” returns for earlier assessment years by paying tax with interest and penalty. There is no case for altered returns and that finding should have

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

Appeals are dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

2) the rebate shall be claimed in the following manner, namely: (a) manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder shall register his central excise registration number and bank account number with the customs; (b) exporter who is not so registered under the provisions referred

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

Bench: AVNEESH JHINGAN,MANEESH SHARMA

2 of 6) [ITA-816/2008] 31.07.2008 and 20.06.2008 passed by the Income Tax Appellate Tribunal, Jaipur (for brevity ‘the tribunal’). 3. On 01.12.2008 and 18.11.2009, the appeals were admitted on following substantial questions of law for assessment year 2001-02 and 2002-03 respectively:- “Whether the ITAT was justified in having reveresed the finding of the CIT (Appeals

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

Bench: AKIL KURESHI,SAMEER JAIN

Section 168 of the Motor Vehicles Act, 1988 ( for short “ the Act”) mandates that “ just compensation” should be paid to the claimants. Any method of calculation of compensation which does not result in the award of “just compensation” would not be in accordance with the Act. The word “ just” is of a very wide amplitude. The courts must interpret

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

11. It has also been brought to the notice of this Court that there are a number of cases before the Court where fraudulent domain names are being registered under the marks of well-known and established business houses and their brands. The said domain names are being used for hosting fraudulent websites with details of bank accounts under

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S ORIENTAL POWER CABLES LTD.

Bench: The Learned Tribunal On The Ground That Their Predecessor, Namely, Ananta Chakraborty Died In A Road Traffic Accident Due To Rash & Negligent Driving Of The Driver Of The Offending Vehicle Duly Insured Under Policy Of The Insurance Company.

11,131/- in the relevant assessment year. Mr. Jayanth Muth Raj, learned Senior Counsel appearing on behalf of the appellant contended that other documents were marked which reflected the income of the deceased. We are in agreement with the High Court that the determination must proceed on the basis of the income tax return, where available. The income tax return

THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) vs. SHRI VIJAY KUMAR SAINI

The Appeal is allowed to the extent indicated herein above

Bench: The Income Tax Appellate Tribunal, Raipur Bench, Raipur (For Short The "Itat") In The Online Portal Via E-Filing Mode, Against The Order Dated 27.7.2023 Passed By The Commissioner Of Income- Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi {For Short The "Cit (Appeals)"}. However, Thereafter, He Was Not

2. The appellant/assessee has preferred an appeal before the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short the "ITAT") in the Online Portal via e-filing mode, against the order dated 27.7.2023 passed by the Commissioner of Income- Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi {for short the "CIT (Appeals)"}. However, thereafter, he was not 3 served with

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

11. Those observations are also clearly inconsistent with the law that had been laid down by the Privy Council in the case of Pandurang Krishnaji and cannot be regarded as having laid down such inconsistent law. Moreover, whatever may have been the practice in the years 1912 or 1924, the same cannot be regarded as the practice even eighty years

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

2), p. 559 para 1040).” 46. An upshot of the aforementioned precedents indicates that normally, in the domain of private employment governed exclusively by a contract, the consequence of wrongful termination is determined by the character of the agreement itself. Such agreements, founded on mutual volition, fall outside the scope of judicial enforcement. 47. Consequently, even if the termination