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

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

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, 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 4,26,357 4,26,357 Less Advance Tax -- -- 24,19,743 18,71,668 Add: Interest u/s 234B 2,31,376 1,64,666 Add: Interest u/s 234C 1,52,748 1,18,149 Tax + interest payable 28,03,867 21,54,483 Less: MAT credit 5,48,075 -- Total Tax + interest liability 22,55,792 21,54

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

In the result, the appeal is disposed of

2. Factual background, in which the aforesaid substantial questions of law arise for our consideration in this appeal need mention. The assessee is a company engaged inter alia in the business of providing Third Party Administration (hereinafter referred to as the TPA for short) services on medical / health insurance policies issued by the insurance companies. The services provided

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

54. The next major issue concerns the expenditure on brokerage and commission. The issue arose in AY 1995-96 when the Assessee debited Rs.1,45,25,708 to the P&L account as brokerage and commission towards service rendered by brokers for sale of flats and leasing out commercial spaces/flats. 55. According to the AO, the amount so paid appeared

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

54. The next major issue concerns the expenditure on brokerage and commission. The issue arose in AY 1995-96 when the Assessee debited Rs.1,45,25,708 to the P&L account as brokerage and commission towards service rendered by brokers for sale of flats and leasing out commercial spaces/flats. 55. According to the AO, the amount so paid appeared

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 was deducted and deposited in the Government account. Since

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

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

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

Bench: RAMESH RANGANATHAN,SURESH KUMAR KAIT

Section 173 of M.V. Act, aggrieved by the Decree and Judgment dated 09.11.2015 in MVOP No.51/2013 on the file of the Court of the Motor Accidents Claims Tribunal cum District Judge, Rajahmundry, East Godavari District. Between: 1. Rudraraju Rukmini, W/o.late Sri Venkatalakshmi Narasimha Raju, Hindu, Occ: Housewife, R/o.Vuyyurivari Meraka, Near Antarvedipalem, Sakhinetipalli - 533 251, East Godavari District. 2. Pericherla Lakshmi