Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2. Few of the nuns and priests indulge in pedagogy apart from their religious calling. Those pedagogues are paid salaries. Under W.A. No.410/15 & Conn. Cases 72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2. Few of the nuns and priests indulge in pedagogy apart from their religious calling. Those pedagogues are paid salaries. Under W.A. No.410/15 & Conn. Cases 72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2. Few of the nuns and priests indulge in pedagogy apart from their religious calling. Those pedagogues are paid salaries. Under W.A. No.410/15 & Conn. Cases 72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2. Few of the nuns and priests indulge in pedagogy apart from their religious calling. Those pedagogues are paid salaries. Under W.A. No.410/15 & Conn. Cases 72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known

Allam Bali Reddy, vs. Asst.Commissioner of Income Tax,

Appeals stand disposed of in terms of

SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.866/BANG/2012, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON’BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.866/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER

THE COMMISSIONER OF INCOME TAX IV vs. M/S. PRABHATH AGRI BIO TECH P. LTD.,

The appeals stand dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

13 of 20 clause (iii) of clause (24) thereof, includes the value of any perquisite or profit in lieu of salary taxable under clauses (2) and (3) of section 17, within the meaning of ‗‗income‘‘. All these statutory provisions make it clear that an amount of tax which would have been payable by an employee-assessee, if paid

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS Ward, Gulbarga. 13 These Appeals coming on for final hearing this day, S. SUJATHA J., delivered the following: JUDGMENT All these appeals arise from the common judgment passed by the Income Tax Appellate Tribunal “A” Bench, Bangalore in ITA Nos.839 to 844/Bang/2011 relating to the assessment years 2006-07 to 2011-12. Hence, all these matters are clubbed, heard

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

13. It must be pointed out that this decision was in the context of section 115J, the question being – ―Whether interest under section 234B and section 234C is chargeable even in a case where tax liability arises only by applicability of section 115J ? ‖ The question was answered in the affirmative in favour of the revenue and against the assessee

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

TDS as prescribed under Section 194J has been upheld by the Bombay as well as Delhi High Court except to the extent of penalty as prescribed under Section 271C. It is also argued that the person referred to in Section 194J and Explanation (a) appended to Section 194J(1) need not himself / herself is to be a Doctor and therefore

DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., VYALIKAVAL BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1418/BANG/2014

Commissioner of Income Tax-(TDS), vs. M/s.Neeladri Chit Funds Private Ltd.,

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., GANDHINAGAR BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1420/BANG/2014

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., ASHOKA PILLAR BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1421/BANG/2014

PENDURTHI CHANDRASEKHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

The appeal is allowed and all the four substantial

Section 68. 8. Similarly, the Assessing Officer added interest income as per the TDS Certificate, to the Income Tax return. 9. The Commissioner of Income Tax (Appeals) granted relief in so far as the unsecured loan received by the assessee from Smt. Shanti Chowdary, who was none else than the wife of the assessee. This was on the basis

Commissioner of Income tax-V, vs. M/s. INTRACK INC,

2 to clause (vi) of sub- section (1) of section 9; By Finance Act, 2010, the said provision is substituted by the following: Substituted by the Finance Act, 2010, w.e.f. 01.04.2010. Prior to its substitution, proviso as substituted by the Finance Act, 2008, w.r.e.f. 01.04.2005, read as under: 12 “Provided that where in respect of any such

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

2), inter alia, provides that where a refund is due to the assessee, "in pursuance of an order referred to in Section 240" and the Assessing Officer does not grant the refund within the stipulated time, the Central Government is required to pay simple interest at the stipulated rate. Section 240 deals with refund on appeal, etc. This provision clearly

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 5(2) (d) of the Jammu and Kashmir Prevention of Corruption Act, Svt. 2006 and also of the other offences alleged against him and, therefore, held him deserving to be discharged. 13. Further the court of Special Judge, Anti Corruption, Jammu with respect to the respondent- Rajesh Koul came to observe that from the facts and circumstances

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

2) of the Act were issued. 3.2 In the course of assessment proceedings, the Assessing Officer noticed that the respondent/assessee had claimed deductions under Section Digitally Signed By:VAISHALI CHAUHAN Signing Date:10.01.2024 15:43:36 Signature Not Verified ITA 1021/2019 & 157/2023 Page 5 of 9 pages 80IC of the Act to the tune of Rs.7,88,63,013/- pertaining

The Commissioner of Income Tax-III vs. Smt.D.K.Aruna

The appeals are disposed of accordingly

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section