Commissioner of Income Tax-I vs. M/s. Cargo Handling Pvt. Workers Pool

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

02 of 2005 came to hold in the case of the respondent-Rajesh Koul that there is no evidence to show that he was aware about the fakeness of TDS certificate and, therefore, no criminal culpability can be fastened upon him in processing the refund claim which was sanctioned not by the respondent-Rajesh Koul but by another official

Commissioner of Income Tax, vs. M/s Polisetty Somasundaram,

TDS was deducted and deposited in the Government account. Since no information was furnished by the assessee nor any evidence is available on record to substantiate the claim of the assessee as genuine, the expenses of Rs.2,00,00,000/- not relating to the business were disallowed and added to the income of the assessee.” Against the said order

Commissioner of Income Tax-V, IT Towers vs. Smt.C.Nagarani

The appeal is dismissed

TDS) Bhubaneswar …. Appellant Mr.S.S. Mohapatra, Sr. Standing Counsel -versus- Western Electricity Supply Company of Orissa Limited (WESCO), Burla …. Respondent CORAM: THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK Order No. ORDER 10.02.2022 02. 1. The present appeal is directed against an order dated 14th August, 2012 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in ITA No.433/CTK/2011 for the Assessment

The Commissioner of Income Tax- I vs. M/s. Avon Organics Limited

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

section 5(1)(xxi) as exemption was claimed as a new and separate unit set up after the commencement of the Act. The Madras High ITA 257/2012 Page 9 of 18 Court at page 824 observes : “Unless a factory is erected and the plant and machinery installed therein, it cannot be said to have been set up. The resolutions

Commissioner of Income Tax-II, vs. M/s. Kura Homes Pvt. Ltd.,

Appeal stands allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 166 of the M.V. Act. Learned Tribunal, on perusal of the documents brought on record and after hearing counsel for the parties and upon going through the written statement as well as other documents, framed following issues for proper and just adjudication of the case:- i) Whether this claim case is maintainable in the present form