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5 results for “section 68”+ Section 56(2)(x)clear

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Key Topics

Addition to Income2

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

x) Even if the provisions of Order 39 Rule 1 and 2 CPC many not be attracted for protecting interest of the parties in the pending administration suit but the Court can appropriately deal with the situation wherever it relates to protection and preservation of the estate of the deceased in the pending proceedings. Thus, the Court held that

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

x) Even if the provisions of Order 39 Rule 1 and 2 CPC many not be attracted for protecting interest of the parties in the pending administration suit but the Court can appropriately deal with the situation wherever it relates to protection and preservation of the estate of the deceased in the pending proceedings. Thus, the Court held that

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 3 of the 1976 Act. The statement of objects and reasons disclosed that the purpose of the 1976 Act was to undo the settlements which had been arrived at between the Corporation and Class III and Class IV employees (the validity of which had been recognised by the order of the learned Single Judge of the Calcutta High

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

X. SUMMARY ADJUDICATION 284-295 This hearing has been done through hybrid mode. Digitally Signed By:RAHUL Signing Date:08.01.2026 18:27:10 Signature Not Verified CS (COMM) 82/2020 Page 4 of 241 I. BACKGROUND 1. What is a domain name? A domain name is the address of a business/individual/entity on the internet. The website built on the domain name

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

x) Whether the defendants No.5 & 6 are bonafide purchasers? (xi) To any other relief? 9. Thereafter an additional issue No.1 was framed by the Trial Court on 29.01.2020 and the same is as follows: Whether the sale deed executed by 4th defendant in favour of 7th defendant is sham and nominal one as per Sec.53 of Transfer of Property