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12 results for “section 68”+ Section 50(2)clear

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Key Topics

Section 2546Section 2635Section 2645Addition to Income4Section 2503Section 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

50. In the present cases, the ED issued freezing orders on 05.09.2018, and the learned Adjudicating Authority, upon adjudication, passed orders under Section 8 of the PMLA on 08.02.2019 and 26.02.2019 confirming the same. Before proceeding to deal with the Freezing Orders, we deem it apposite to extract Section 17 of the PMLA which reads as under

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

ITA/94/2020
HC Rajasthan
21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being the respondent

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being the respondent

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

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

ITA/63/2024HC Rajasthan03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

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

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

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

50 51. (1970) 2 SCC 280 52. (1969) 2 SCC 283 53. (1992) 1 Kar LJ 1 54. (2004) 11

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

ITA/153/2019HC Rajasthan08 Nov 2021

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

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

ITA/291/2017HC Rajasthan24 Jan 2022

Bench: AKIL KURESHI,SAMEER JAIN

Section 166Section 173

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. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

50. The IBA had filed an affidavit dated 22nd May, 2025 pursuant to the above directions, in which the stand of the IBA and its members has been recorded. The same was considered by the Court on 27th May, 2025. Mr. Gautam, ld. Counsel for IBA, had clarified that the IBA is only a voluntary society of banks. Further

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

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

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

50. A deed of partnership was executed between M. M. P. M. Syed Mohammed, S. Mapillai Meera Mohaideen and S. Mohammed Hanifa on 01.04.1983 for the purpose of doing business in the name and style of partnership firm namely M. M. P. M. Syed Mohammed and it was agreed between the partners that the place of partnership business shall

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

2), p. 559 para 1040).” 46. An upshot of the aforementioned precedents indicates that normally, in the domain of private employment governed exclusively by a contract, the consequence of wrongful termination is determined by the character of the agreement itself. Such agreements, founded on mutual volition, fall outside the scope of judicial enforcement. 47. Consequently, even if the termination