THE MAVILAYI SERVICE COOPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX CALICUT

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

263 of the IT Act, it was held that the revisional authority was justified in saying that an inquiry has to be conducted into the factual situation as to whether a co-operative bank is in fact conducting business as a co-operative bank and not as a primary agricultural credit society, and depending upon whether this

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

263 of the Act was passed on 23.03.2004. The assessee filed the appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') against the said order of the CIT. Civil Appeal No.________ of 2014 & connected matters Page 6 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 7 JUDGMENT The Tribunal vide its order

THE BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

263 of the IT Act and interfered with the assessment orders. The CIT held that the appellant was not entitled to the deduction of the      Civil Appeal No.3291­3294 of 2009, etc. Page 4 of 45 interest paid by it for the broken period.  The Commissioner relied upon a decision of this Court in the case of  Vijaya Bank

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

263 OF 2026 [Arising out of SLP (C) No. 2565 of 2026] [Arising out of SLP (C) Diary No. 1260 of 2025] THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) AND OTHERS .... APPELLANT(S) VERSUS TIGER GLOBAL INTERNATIONAL IV HOLDINGS .... RESPONDENT(S) Digitally signed by CHANDRESH Date: 2026.01.20 10:13:19 IST Reason: Signature Not Verified 2 WITH CIVIL APPEAL

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

263, and Akbar Badrudin Giwani v. Collector of Customs, Bombay, reported in (1990) 2 SCC 203. • The subject goods, at the time of import, were in the form of aluminium shelves, which are structures made of aluminium. At this stage, the goods cannot be classified as ‘agricultural machines’ because they are neither attached to any other machinery nor can they

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

263. Reassessment by the I.T.O. disallowing the assessee’s claim for depreciation on roads and drains to the extent of Rs. 15,50,526. On appeal the C.I.T. (Appeals) allowed the assessee’s claim for depreciation. The Tribunal dismissed the appeal of the revenue. At the instance of the revenue on a reference under Section 256(1) the High Court

COMMISSIONER OF INCOME TAX, KOCHI vs. TRANS ASIAN SHIPPING SERVICES (P) LTD

House Property; (iii) Profits and Gains of Business or Profession; (iv) Capital Gains and (v) Income from Other Sources. Thereafter, manner of computation of the income under the aforesaid heads is stipulated in various sections falling under Chapter IV. As far as Income from Profits and Gains of Business or Profession is concerned, Sections 28 to 44DB

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

House, Kandla) Cross Examination of Shri Gobind Singh, Manager (Lab), IOCL, Central Laboratory, Mumbai in the matter of SCN F. No. DRI/AZU/CI/ENQ-11(INT-2/2018 dated 24.04.2019 issued to M/s. Gastrade International & Others by Shri Hardik Modh, Advocate. Q: What is your name·? A: Dr. Gobind Singh. Q: Where have you been working and for how long? A: I have