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

Accordingly, the learned appellate authority has rightly dismissed the

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

73,347/- for the month of February, 2019 on 1st April, 2019 on the premise that the petitioner being exporter of aluminium products is entitled for the ITC of the GST Compensation Cess paid on the inputs i.e. coal used for generation of electricity. On 6-5-2019, provisional refund of 90% of the total refund claimed was allowed

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

73,347/- for the month of February, 2019 on 1st April, 2019 on the premise that the petitioner being exporter of aluminium products is entitled for the ITC of the GST Compensation Cess paid on the inputs i.e. coal used for generation of electricity. On 6-5-2019, provisional refund of 90% of the total refund claimed was allowed

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

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

Bench: SANDEEP MEHTA,DEVENDRA KACHHAWAHA

73,000/- per Kanal. When the said land is converted into kanals, it comes to 61 Kanals and in this way, the total consideration came to be ₹44,53,000/-. The defendant is stated to have received a sum of 26,00,000/- as an earnest money and receipt in respect of the earnest money was mentioned in the agreement

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

Bench: AKIL KURESHI,SUDESH BANSAL

Sections 2(h), 2(j), 2(n), 2(t), 2(u) & 2(x). It is argued that in terms of the said provisions information of Registrants would be clearly covered and thus would have to be protected from disclosure. The said sections are extracted hereinunder for ease of reference: “2. In this Act, unless the context otherwise requires,— (h) “data