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

9. … We fail to understand how a valid grievance can be made in respect of such deduction when the very extension of the benefit of set-off is itself a boon or a concession. It was open to the rule-making authority to provide for a small abridgement or curtailment while extending a concession. Viewed from this angle, the argument

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

9 I.T.A.No.68/2020 Sri.Jose Thomas 2011-12 I.T.A.No.238/2019 10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

1 and 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

1 and 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 SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

1. “And whereas the first party for his/her/their bonafide needs and requirements the first party has agreed to sell, transfer, convey all his/her/their rights, interests, titles in respect of the above said property, to the second party for a sum of Rs.27,00,000/- (Rupees Twenty Seven Lacs only) out of which the First party has received

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

Bench: AKIL KURESHI,SUDESH BANSAL

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

1,94,54,400/-. It is also claimed onvertible portion of debentures ral Mills Ltd. amounting to nder Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

v. Commissioner of Income - Tax [(1959) XXXV ITR 594]. I.T.A.No.113 of 2016 - 3 - 2. The question of law framed is re-framed as follows: Whether on the facts and circumstances of the case the Tribunal erred in finding no adventure in the nature of trade when there were purchases made of properties steadily over a period and a transaction