ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

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

price 31st day of March, 2022 2. 144C Faceless Dispute 31st day of March, 2022 Page 52 of 112 Resolution Panel 3. 253 Faceless appeal to Appellate Tribunal 31st day of March, 2022 4. 255 Faceless procedure of Appellate Tribunal 31st day of March, 2023 3. Section 92CA and section 144C are principally related to the transfer

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

price of the land fixed by the Collector to the land owners. From the copy of the jamabandi attached with this file, khasra Nos. 361 and 364 measuring 5 kanals and 7 marlas were not on the lease with the college. But the Management is claiming compensation for this land also. In these circumstances, the college management cannot be awarded

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

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

2 WLR 449 : (1981) 1 All ER 865 (HL)] enunciated the look at test. According to that test, the task of the Revenue is to ascertain the legal nature of the transaction and, while doing so, it has to look at the entire transaction holistically and not to adopt a dissecting approach. 97. One more aspect needs to be reiterated

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

2) SCC 629, the learned counsel has submitted that this Court has cautioned against making a ‘fortress out of the dictionary’ but the High Court has proceeded with excessive reliance on dictionary and has merely looked at the text without its context and object and with such approach, has unjustifiably upturned the well-considered decision of ITAT. Learned counsel

M.J.EXPORTS LTD. vs. CUSTOMS,EX.&GOLD(CONTROL)APP.TRI

Section I, dealing with Export Control, in Import and Export Policy, 1988-91, Vol. II, in respect of Export Control and Procedures, which is as follows:- "Only item included in Schedule I to the Exports (Control) Order, 1988 are under control. No such item can be exported unless it is covered by a valid licence issued by a licensing authority