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

15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

15 lakhs per acre. However, in the deed the sales consideration was shown at Rs 25,40,400/- per acre. Thus there was different of amount of Rs.15 lakhs per acre. This difference cannot be considered as a receipt for sale of agricultural property since a similar property was sold by trustees at around Rs.15 lakhs per acre. According

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S TIRUPATI BALAJI ESTATES PVT. LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

Transfer pricing), 6th Floor, B. Block. lr Towers, A c Gurads, Hyderabad-SO0 004, preferred against the Assessment order dated 30-01-2014 in PAN/G.t.R.No. AADCM3491MlM-171 on the file of the Deputy Commissioner of lncome Tax, Circle-16(2), Hyderabad. Between: The Principal Commissioner of lncome Tax-4, Hyderabad ...APPELLANT AND M/s..Mylan(l\/akx)-Laboratories Ltd, plot No.564/4/22

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

2(13) of the Income Tax Act, 1961 [for brevity “IT Act”]? 3. On facts, it has to be noticed that the Assessing Officer [for brevity “AO”] initiated the proceedings under Section 143(3) of the Act on the basis of the return filed by the assessee showing the amount received on sale of certain properties and claiming exemption from

ANKIT CHIRAG DEVELOPERS PVT. LTD. vs. ASSITANT COMMISSIONER OF INCOME TAX

Bench: SANDEEP MEHTA,DEVENDRA KACHHAWAHA

price during the pendency of ligation. It was accordingly held that what has to be seen is that who is the defaulting party and whether the party is taking undue advantage over the other and the hardship that may be caused to either of the parties. 14. It was held that the plaintiff was ready and willing to perform

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

15..... Therefore and in any case even if the issue has to be looked de hors the aspect of discretionary nature of the relief of specific performance, yet the plaintiff has miserably failed to prove the plaintiff's capacity to pay even from February' 2007 till the present date in February, 2016, as required from the word 'always' in Section

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

Bench: AKIL KURESHI,SUDESH BANSAL

2. This Regulation protects fundamental rights and freedoms of natural persons and in particular their right to the protection of personal data. 3. The free movement of personal data within the Union shall be neither restricted nor prohibited for reasons connected with the protection of natural persons with regard to the processing of personal data. Article 4: Definitions: Digitally Signed