ASSISTANT COMMNR., INCOME TAX, RAJKOT vs. SAURASHTRA KUTCH STOCK EXCHANGE LTD

D G M E N T C.K. THAKKER, J. 1. The present appeal is directed against the judgment and order passed by the High Court of Gujarat, Ahmedabad on March 31, 2003 in Special Civil Application No. 1247 of 2002 [Assistant Commissioner of Income-Tax v. Saurashtra Kutch Stock Exchange Ltd., (2003) 262 ITR 146]. By the said judgment

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

D G M E N T R.F.Nariman, J. 1. Leave granted in the special leave petitions. 2. The present appeals relate to a common judgment dated 24th September, 2007 passed by the High Court of Uttarakhand, Nainital in two income tax appeals, and a judgment of the Punjab and Haryana High Court dated 29th January, 2010 in Pine Grove International

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Charitable Trust (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

charitable) may   property   be   held   for   their   purposes otherwise than by virtue of a contract between the members for the time being. ” 13. “Corporation   aggregate”,   has   further   been   defined   by Halsbury's   Laws   of   England,   Fifth   Edition,   Vol.   24   to   the following effect: "312.   Meaning   of   'Corporation   aggregate'.   A corporation   aggregate   has   been   defined   as   a collection of individuals united

M/S. D.J. MALPANI vs. COMMISSIONER OF CENTRAL EXCISE, NASHIK

Bench: HON'BLE THE CHIEF JUSTICE

2) ………. (3) (a)………. (b)………. (c) ………. (d) “transaction value” means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

D G M E N T     R. SUBHASH REDDY, J.    1. Leave granted. 2.   These appeals are preferred, by the State­owned Undertaking, Kerala State Beverages Manufacturing & Marketing Corporation Ltd., a 1 Digitally signed by Rajni Mukhi Date: 2022.01.03 16:37:04 IST Reason: Signature Not Verified C.A.@S.L.P.(C)No.12859 of 2020 etc. company registered under the Companies

COMMISSIONER OF INCOME TAX (EXEMPTIONS) KOLKATA vs. JAGANNATH GUPTA FAMILY TRUST

Appeal is allowed, with directions as indicated

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

27:44 IST Reason: Signature Not Verified C.A.@ SLP(C)No.17428/18 approved under Section 80G(5)(vi) of the Act vide proceedings dated 16.08.2010. The trust was created with an avowed object of public and charitable purposes, namely, medical relief, education, any other causes of public utility etc. It is stated that the respondent-trust is running an Engineering College

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

trust reposed in doctors. Therefore, it is a matter of great public importance and concern, when it is demonstrated that a doctor’s prescription can be manipulated, and driven by the motive to avail the freebies offered to them by pharmaceutical companies, ranging from gifts such as gold coins, fridges and LCD TVs to funding international trips for vacations

INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

D G M E N T Abhay Manohar Sapre, J. 1. This appeal is directed against the final judgment and order dated 14.03.2007 passed by the High Court of Madhya Pradesh at Gwalior in Misc. Appeal(Income Tax) No.6 of 2005 whereby the Division Bench of the High Court allowed the appeal filed by the respondent and set aside