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

Bench: SANGEET LODHA,RAMESHWAR VYAS

37. (1986) 2 SCC 68 38. AIR 1955 SC 549 2 39. ILR 1975 Delhi 634 40. AIR 1957 SC 699 41. AIR 1958 SC 468 42. AIR 1955 SC 540 43. AIR 1958 SC 956 44. (2018) 6 SCC 363 45. (2003) 5 SCC 298 46. (2003) 4 SCC 399 47. 1993 Supp

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

Bench: AKIL KURESHI,REKHA BORANA

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

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. SHRI ASHOK AGARWAL HUF

Bench: AKIL KURESHI,REKHA BORANA

37. One of the findings in the Impugned Judgement that concerns us pertains to the scheme of Section 8(3) of the PMLA and, in particular, the finding that the said Section prescribes a time limit for the investigation itself. 38. In paragraph 24(c) of the Impugned Judgment, the learned Appellate Tribunal has held that Section

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

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

37 of 171 Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. 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

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

Bench: AKIL KURESHI,SUDESH BANSAL

Sections 2(h), 2(j), 2(n), 2(t), 2(u) & 2(x). It is argued that in terms of the said provisions information of Registrants would be clearly covered and thus would have to be protected from disclosure. The said sections are extracted hereinunder for ease of reference: “2. In this Act, unless the context otherwise requires

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

37. Therefore, Clause 10 of the employment contract unequivocally renders the nature of the contract to be determinable. 162025:DHC:5253 17(1991) 1 SCC 533 182000 SCC OnLine Del 481 192020 SCC OnLine Del 3250 Signed By:PRIYA Signing Date:16.07.2025 15:18:52 Signature Not Verified Signed By:PURUSHAINDRA KUMAR KAURAV Signature Not Verified 15 38. The Court

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

37 years, agreeing to carry on a business in partnership firm in the name and style of M/s.M.M.P.M.Syed Mohammed with effect from 01.04.1993. It is recorded in the said deed that the name and style of the partnership firm shall continue to be M/s.M.M.P.M.Syed Mohammed and the place of partnership business shall be at Dindigul with the branch at Madras