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

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

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

MAMTA GUPTA vs. INCOME TAX OFFICER

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

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the Imported goods have been cleared for home consumption or deposited

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

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

68 of the Act has any application?” 3. Mr. T.K. Satapathy, learned Senior Standing Counsel for the Respondent (Department) points out that as regards the issue concerning Section 147 of the Income Tax Act, 1961 (IT Act), the Assessee should be precluded from urging its since before the ITAT, he did not press it. He points out that

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

41. A similar position has been taken by the Supreme Court in Binny Ltd. & Anr. v. V. Sadasivan, 22 wherein, while making the categorical distinction between public employment and private contractual relationships, it was held that the principles of administrative law and public law, including the doctrine of natural justice, do not extend to private employment contracts. 42. This 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

Section 17 mandates that transfer of immovable property by means of a release deed require registration. 62. This Court has dealt with a case of unregistered release deed in Ammamuthu Ammal vs Devaraj, reported in 2011(5) MLJ 15 (Madras) and the relevant portion is extracted as follows: “If the recitals in the document do display and demonstrate, express

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

Bench: AKIL KURESHI,SUDESH BANSAL

1 which contains the indicative reference list of key words not to be allowed to individuals. The said list also contains names/marks of well known brands or companies which cannot be permitted to be registered as IDs of account holders without the permission of the said entity/brand holder. Further, the said list also Digitally Signed By:RAHUL Signing Date