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

In the result, the appeal is disposed of

TDS) passed orders on 06.03.2009 6 under Section 201(1) and 201(1A) of the Act for Financial years 2003-04 to 2008-09 and inter alia held that payments made by the assessee to the hospitals constituted fees for professional services liable for tax deduction at source under Section 194J of the Act. Accordingly, a total demand of Rs.107

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

54 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015 AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

54 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015 AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

54 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015 AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

54 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015 AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

54 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015 AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

54 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015 AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU

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

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS amount. It was further contended that by virtue of section 115JAA(4) the assessee is entitled to set off MAT credit at the stage at which the tax has become payable. Consequently, it was submitted, that the assessee is entitled to take into account the tax credit (MAT credit) available to it under section 115JAA when it computes

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

Section 80-G. (10) The assessee-company had claimed total expenses of Rs.1,97,72,54,772/- under different heads in the P & L Account. No details were furnished by the assessee to prove the genuineness of these expenses. Moreover, the expenses under various heads were allowable only when TDS

The Commissioner of Income Tax, vs. Shri Chidipotu Sridhar,

In the result, the appeal is allowed, as follows;

Bench: RAMESH RANGANATHAN,SURESH KUMAR KAIT

54,263/-. deceased used to pay VAT Tax and Sales Tax on his business. 5) During the cross-examination, he has stated that the threshold of tax audit is Rs.60 lakhs for gross turn over for the assessment year 2011-2012. Hence, audit is conducted. 6) Ex.A7, Ex.A8 do not reflect the Tax audit. 7) As per Section

Commissioner of Income Tax-II, Hyderabad. vs. M/s.Trinity Advanced Software Labs (P) Ltd.,

The appeal is disposed of in

Bench: The Hon'Ble Mr Justice Anant Ramanath Hegde Regular First Appeal No. 179 Of 2013 (Dec/Pos) Between:

54 YEARS, RESIDING AT NO.17, OLD NO.9, DR.OMMER SHARIFF ROAD, BASAVANGUDI, BANGALORE - 560 004. 2. SALMAN ALI KHAN S/O HYDER ALI KHAN, AGED ABOUT 53 YEARS, RESIDING AT NO. 17, OLD NO.9, DR.OMMER SHARIFF ROAD, BASAVANAGUDI, BANGALORE-560004. …APPELLANTS (BY SRI T V VIJAY RAGHAVAN, ADVOCATE) (DEFENDANT NO.1 HYDER ALI KHAN IS NOT MADE PARTY SINCE HE DIED DURING