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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

section 13(2)(g). It was submitted that the payments were made to offset the cost of construction of building done by the erstwhile Trustees and hence, there was no diversion. 19.3 The Ld. AR submitted that the Trust did not claim Rs. 14.55 crores as expenditure or application and hence, the same cannot be added to 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

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

2. These appeals assail the order passed by the ITAT, whereby the ITAT has held that the AO has relied on the statement of third persons recorded behind the back of the assessee and without giving an opportunity to the assessee to cross-examine the person before using the statements against the assessee. 3. Relying on the judgment passed

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

2. These appeals assail the order passed by the ITAT, whereby the ITAT has held that the AO has relied on the statement of third persons recorded behind the back of the assessee and without giving an opportunity to the assessee to cross-examine the person before using the statements against the assessee. 3. Relying on the judgment passed

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

2. These appeals assail the order passed by the ITAT, whereby the ITAT has held that the AO has relied on the statement of third persons recorded behind the back of the assessee and without giving an opportunity to the assessee to cross-examine the person before using the statements against the assessee. 3. Relying on the judgment passed

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

2 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 THIS WRIT APPEAL IS FILED UNDER SECTION

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

Bench: SANGEET LODHA,RAMESHWAR VYAS

68. AIR 1966 SC 1637 69. (1973) 1 SCR 515 70. (2013) SCC OnLine 622 (Bom HC DB) 71. (2003) ECR 783 (SC) 72. (2015) 4 SCC 400 73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided on 10-9-1969 77. (1965) 2

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

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

2 of 5 3. Whether under the facts and circumstances of the case the learned Tribunal is justified in confirming the addition made u/S.68 of the Act particularly when the books of accounts maintained in day to day course of business does not show any unexplained cash credit? 4. Whether under the facts and circumstances of the case Section

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

Section 138 satisfied, the learned Trial Court convicted the accused, sentenced her to nine months simple imprisonment, directed payment of Rs.35,00,000/- as compensation within one month and in default, imposed a further two months simple imprisonment. Judgment of the Additional District and Sessions Judge, Paramakudi:- 6.In Criminal Appeal in C.A.No.2 of 2017, the appellant raised grounds

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

Section 260-A of the Income Tax Act, 1961 (for brevity ‘the Act’) are filed against the orders dated [2025:RJ-JP:13935-DB] (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

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

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.

Section 171 of the M.V. Act. Under the above observation, the award passed by the learned tribunal requires modification. Calculation of compensation 1. Annual Income :Rs. 1,88,558/- 2. Add: 25% Future Prospects :Rs. 47,139/- :Rs. 2,35,697/- 3. Less:1/3rd deduction :Rs.78,565/- :Rs. 1,57,132/- 4. Multiplier 13 :Rs.20,42,716/- (Rs.1

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

Bench: AKIL KURESHI,SUDESH BANSAL

2)(a) of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (hereinafter “IT Rules 2021”), as whenever any complaint is made by any user or victim, the acknowledgment is issued to said user/victim, within 24 hours and the complaint is disposed of within 15 days from the date of its receipt. He further submits that

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

Section 260A of the Income Tax Act, 1961 (for short, ‘the Act’) was admitted for hearing on 22.4.2025 by formulating the following substantial question of law: - ““Whether the ITAT was justified in dismissing the appeal barred by limitation holding that the appellant assessee has not filed an application for condonation of delay, by recording a finding which is perverse

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 40/2007 DHARAM VEER .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates