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11 results for “section 68”+ Section 35clear

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Key Topics

Addition to Income3Section 172

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

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

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

35, 36, 37, 38, 43, 44, 45, 50, 60, 63, 64, 65, 70, 71, 76, 78, 79, 93. 5. Affidavits in which date has not been mentioned by the Notary:- Opposite party nos. 29, 43, 44, 45, 45, 70, 73, 81. 6. Such application in which route is not mentioned:- Opposite Party No. 53. In this way, only applications

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

35. AIR 1969 Guj 74 36. (2013) 9 SCC 659 37. (1986) 2 SCC 68 38. AIR 1955 SC 549 2 39. ILR 1975 Delhi

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

35. Nonetheless, we consider it appropriate to examine certain ancillary issues that arise in the present Appeals, as they are of wider legal ramifications. 36. Before proceeding further, it would be apposite to reproduce certain paragraphs from the Impugned Judgment, which will be referred to and discussed subsequently, and which read as follows: “24.Scheme of Section

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

ITA/105/2019HC Rajasthan08 Feb 2022

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 166Section 170

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. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

35. Recently, this Court in Gaurav Rajgaria v Maruti Suzuki India Limited16 held that a contract which, by its nature or explicit terms, allows termination by either party, whether with or without assigning reasons, is considered to be determinable. The Court held that such a determinable contract is not specifically enforceable under Section

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

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 TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL, PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA -691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

35 of 171 Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing Counsel with Ms. Latika Malhotra, Mr. Govind Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 89/2009 OM PRAKASH (SINCE DECEASED) THROUGH LRS .....Appellant Through: Mr. R.B. Singh, Mr. Rajan Sharma Mr. Deepak Gola and Mr. Shivansh

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

35 of 241 • NIXI cannot block domains in a blanket manner, as the same is against NIXI’s policy framework, however it can block websites as per Court orders; • NIXI has market operations with DNRs located both within and outside India through Registrar Accreditation Agreements (RAA), whereby all DNR is mandated to share information of the domains with NIXI

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

35. Deed of partnership dated 01.04.1983 (Exhibit B3 and Exhibit B4): On 01.04.1983, a deed of partnership was executed between M.M.P.M.Syed Mohamed, son of Mapillai Meera Mohaideen Rauther Sayabu, aged about 57, S.Mapillai Meera Mohaideen, son of M.M.P.M.Syed Mohammed, aged about 33 and S.Mohammed Hanifa, son of M.M.P.M.Syed Mohammed, aged about 26, for the purpose of carrying on business dealing