PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

deduction amounts to levy of tax either on purchases of raw material effected outside the State or on sale of manufactured goods effected outside the State of Maharashtra appears to be beside the point and is unacceptable. So is the argument about apportioning the sale-price with reference to the proportion in which raw material was purchased within and outside

PR COMMISSIONER OF INCOME TAX vs. M/S SAMARPAN SYNTHETICS PVT LTD

Accordingly, the learned appellate authority has rightly dismissed the

Bench: AKIL KURESHI,REKHA BORANA

deduction amounts to levy of tax either on purchases of raw material effected outside the State or on sale of manufactured goods effected outside the State of Maharashtra appears to be beside the point and is unacceptable. So is the argument about apportioning the sale-price with reference to the proportion in which raw material was purchased within and outside

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

deduction of tax at source on an amount paid is sufficient to establish that alleged service is rendered, in respect of the amount paid ? (vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

prices of shares of those companies which are authorized in the (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 86 of 300 stock exchange have gone up substantially in BCrL, UCL, VTL and BCL and dividends have been consistently declared by those companies. Further, there are no ground for opposing the re-appointment

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

prices of shares of those companies which are authorized in the (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 86 of 300 stock exchange have gone up substantially in BCrL, UCL, VTL and BCL and dividends have been consistently declared by those companies. Further, there are no ground for opposing the re-appointment