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12 results for “section 68”+ Section 32(1)clear

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Key Topics

Section 2546Section 2635Section 2645Section 1494Section 2503Addition to Income3Section 92C2Section 172

PR. COMMISSIONER OF INCOME TAX, vs. SHRI ASHOK AGARWAL HUF

ITA/4/2021HC Rajasthan16 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

32. At the outset, it is clarified that the learned Senior Counsel for the Respondent has not raised any contention regarding whether, after the freezing of property under Section 17(1A) of the PMLA, the mandatory requirements of Section 20 of the PMLA were duly complied with prior to the passing of the order under Section

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

ITA/63/2024
HC Rajasthan
03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C

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 as above

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

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

1. Applications having empty columns: Columns were not completely filled by opposite party nos. 5, 8, 13, 24, 25, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 40, 43, 44, 45, 53, 60, 61, 64, 65, 66, 70, 71, 75, 76, 85. 2. Application, total 11 in number, not received in the application proforma under Rule

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

ITA/7/2020HC Rajasthan17 Mar 2021

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

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

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

1)(c). The amount paid to the erstwhile trustees were for the construction of infrastructure. It was submitted that no benefit arises to the erstwhile trustees through the payment of Rs. 14,54,59,169/- made to them by the Trust. Such benefit would have been there, if it was diversion of Trust funds by virtue of section

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

32 of 300 Private Limited. The Punjab Produce & Trading Company Private Limited and Punjab Produce Holdings Limited as on 10th April, 2019 is restored ; o. Early hearing of G.A. No. 1 of 2020 arising out of A.P.O. 92 of 2020 for grant of stay of the order dated 18th September, 2020 (to the extent challenged appeal). p. Ad interim order

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

32 of 300 Private Limited. The Punjab Produce & Trading Company Private Limited and Punjab Produce Holdings Limited as on 10th April, 2019 is restored ; o. Early hearing of G.A. No. 1 of 2020 arising out of A.P.O. 92 of 2020 for grant of stay of the order dated 18th September, 2020 (to the extent challenged appeal). p. Ad interim order

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

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. SMT. KAJAL CHHABRA

Appeals are dismissed

ITA/32/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 130Section 149

32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011- Service Tax, dated the 30th December, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 945(E), dated

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

ITA/83/2020HC Rajasthan07 May 2022

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

For Appellant: Mr.J.Barathan
Section 96

32. Partnership deed bearing document No.2149 of 1983 of Nagal Nayakanpatti Dindigul sub-registry dated 09.11.1983 (Exhibit A2): On 09.11.1983, the three sons of Mapilai Meera Mohaideen Rauther 40/85 https://www.mhc.tn.gov.in/judis A.S.(MD)No.83 of 2020 Sayabu, namely, Syed Mohammed, Mohamed Abdullah and Jamalia Syed Yaseen, executed a partition deed bearing document No.2149 of 1983 of Nagal Nayakanpatti, Dindigul

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

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

Section 19 of the CPC is so interpreted, the purpose thereof would bedefeated. Similarly, State of Meghalaya & Ors v Jyotsna Das AIR17 2008 SCC OnLine Del 1049.231991 Gauhati 96 also held that wrong done includes and covers theeffect of the act. The counsel for the defendants has relieduponRashtriya Mahila Kosh v The Dale View 2007 IV AD (Delhi