COMMNR. OF INCOME TAX, MUMBAI vs. D.P. SANDU BROS CHEMBUR (P) LTD

1 of 4 CASE NO.: Appeal (civil) 2335 of 2003 PETITIONER: Commissioner of Income Tax, Mumbai RESPONDENT: D.P. Sandu Bros. Chembur (P) Ltd. DATE OF JUDGMENT: 31/01/2005 BENCH: Ruma Pal,Arijit Pasayat & C.K. Thakker JUDGMENT: J U D G M E N T RUMA PAL, J. The primary question involved in this appeal is whether the amount received

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

149. Under sub-Section (1)(b), no notice under Section 148 shall be issued in a case where an assessment under sub-section (3) of Section 143 or Section 147 has been made for such assessment year if seven years but not more than 10 years have elapsed from the end of the relevant assessment year unless the income chargeable

SHRIMAND PADMARAJA R. KADAMBANDA, DHULIA vs. THE COMMNR. OF INCOME TAX, PUNE

b) mental or physical infirmity or (c) other reasons that he is engaged in earning his livelihood or maintaining himself in a reasonable manner. If was under Section 15 that an application was made by the assessee to the State Government on 23rd of May, 1958 for compassionate payment. (7) The decision of the Government was communicated to the assessee

M.M. AQUA TECHNOLOGIES LTD. vs. COMMISSIONER OF INCOME TAX, DELHI - III

Appeals are allowed in the aforesaid terms

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

149 convertible debentures of ‘100 each, amounting to 3,00,14,900/- in lieu of the outstanding amount”, the Delhi High Court set out the reasoning of the ITAT in some detail and then the arguments of counsel for the Appellant and Respondent. In para 8, the judgment then set out Section 43B with Explanation 3C, which was inserted

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE

The appeals are disposed of in the above terms

B. Lokur, J. 1. These appeals are directed against a judgment and order dated 23rd December, 2010 passed by the Division Bench of the High Court of Karnataka at Bangalore in ITA Nos. 69-70 of 2001. 2. The three substantial questions of law considered by the High Court were as follows:- i) Whether Rs. 12,24,700/- claimed