M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

37 contract of sale notice that the seller has not authority to sell.” 43. Sale by a carrier does not pass title except when it is immunised by the conduct of the owner of the good which would in turn estop the owner from impugning the title of the buyer. Under Section 15 of the Carriage by Road

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

37 of 76 (ii) The Central Goods And Services Tax Act, 2017 Section 2(52): “goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

house, parking and other amenities, utilities, services and any other kinds of structures/ and necessary amenities, infrastructure thereto as may be decided by THDC (hereinafter referred as the ‘Premises’) and all work including survey, investigations, studies, design, planning, financing, constructing, operating, maintenance and marketing for sale/ lease/transfer to prospective purchasers/ lessees/transferees for residential and / or any other authorized user

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

37(1) of the IT Act. Relevant Provisions (a) Of RBI Act, 1934 Chapter IIIB - PROVISIONS RELATING TO NON- BANKING INSTITUTIONS RECEIVING DEPOSITS AND FINANCIAL INSTITUTIONS 15 Section 45I - Definitions In this Chapter, unless the context otherwise requires,- (a) "business of a non-banking financial institution" means carrying on the business of a financial institution referred to in clause

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

house (unless with the consent of the occupier thereof) without previously giving such occupier at least seven days' notice in writing of his intention to do so.” “5A. Hearing of Objections.- (1) Any person interested in any land which has been notified under section 4, sub-section (1), as being needed or likely to be needed for a public purpose

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

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

37. In view of clause (a) of sub-section (1) of Section 7, a supply of services such as sale, transfer, licence, rental or lease made for consideration is a supply. Whether the activities or transactions covered by sub-section (1) of Section 7 constitute Civil Appeal No.2948 of 2023 etc. Page 54 of 91 a supply

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

Bench: HON'BLE THE CHIEF JUSTICE

property held under trust”, and held that: “23....Trusts and institutions are separately dealt with in the Act (Section 11 itself and sections 12, 12A and 13, for example). The expressions refer to entities differently constituted. It is thus clear that the newspaper business that is carried on by the Trust does not fall within sub-section (4A). The Trust

RAJASTHAN STATE WAREHOUSING CORPN. vs. COMMR. OF INCOME TAX

The appeal is allowed with costs

Section 37(1) of the Act. The assessee in that case was carrying on different ventures, profits from some of them were taxable and from the other were exempt under the Act. In respect of the earlier assessment years expenditure with reference to each activity was worked out separately without claiming any expenditure referable to the head-office

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

House of the Legislature of that State.” 20. It is also relevant to notice certain provisions of Act, 1976, before we proceed further to examine the issue. The authority has been constituted by notification dated 17.04.1976 exercising power under Section 3 of Act, 1976. Section 3 provides for Constitution of the Authority which is to the following effect

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

section 3; or (b)before the Government, if the application for registration is made before Registrar, and the Registrar or the Government, as the case may be, shall, within sixty days from the date of receipt of such representation, issue directions to the authority concerned to take appropriate decision on the application for registration and the authority concerned shall comply

MOHAN WAHI vs. COMMNR. INCOME TAX, VARANASI

The appeal stands allowed in

house property and a sale certificate was also issued to respondent No.3. The order of the Tax Recovery Officer confirming the sale was put in issue before CIT, Varanasi by the firm UPCC and its partners P and S, by http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 10 filing a petition under section 264 of the Act. Vide

THE INCOME TAX OFFICER, vs. URBAN IMPROVEMENT TRUST

The appeals are allowed

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

Housing Boards etc. to become taxable”. The deletion of authorities, which were enumerated in Section 10(20A) was a clear indicator that such authorities, which were enjoying exemption under Section 10(20A) shall no longer be entitled to enjoy the exemption henceforth. The deletion of Section 10(20A) thus has to be given a purpose and meaning. 34. This Court

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

Appeals are dismissed

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

house property.  D.—Profits   and   gains   of   business   or profession.  E.—Capital gains.  F.—Income from other sources.”       Civil Appeal No.3291­3294 of 2009, etc. Page 13 of 45 Clause B was of “interest on securities”.  It was deleted with effect from 1st April 1989 along with Sections 18 to 21, which dealt with interest on securities.  Head

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

37 undoubtedly, he must have reason to believe that the documents useful for investigation or proceeding under the Act are secreted. The material on which the belief is 17 (1985) 3 SCC 72 16 grounded may be secret, may be obtained through Intelligence or occasionally may be conveyed orally by informants. ………….. …. The Court in terms held that whether these grounds

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

37 of the Income-tax Rules, 1962. Learned counsel next contended that under Section 204(i), the person responsible for paying would cover either the employer himself or if the employer is a company the company itself including its principal officer. According to the learned counsel, the definition contemplates two situations – where the branch is the person responsible, it acts

COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD

37, 38 or 40. (5) Any such person shall, if so required by the owner perform in respect of the goods any of the services and for that purpose take charge of the goods and give a receipt in such form as the Board may specify. (6) The responsibility of any such person for the loss, destruction or deterioration

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

houses in India for residential purposes and[which is eligible for deduction under clause (viii) of sub-section (1) of Section 36]; [(ix-a) deposits with or investment in any bonds issued by a public company formed and registered in India with the main object of carrying on the business of providing long-term finance for urban infrastructure in India

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

property of any kind held by an assessee, whether or not connected with his business or profession, (b) … (c) … but does not include— (i) any stock-in-trade [other than the securities referred to in sub-clause (b)], consumable stores or raw materials held for the purposes of his business or profession. (j) …” 25 Section 2(47) – Transfer “transfer