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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 108 of the Indian Evidence Act, 1872. Thus, the reliance upon the concept of civil death of nuns and priests under canon law, to avoid deduction of tax at source, cannot be of avail to the appellants. 38. After the coming into force of the Constitution, the exigibility to tax is governed and controlled by the respective taxing statutes

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 108 of the Indian Evidence Act, 1872. Thus, the reliance upon the concept of civil death of nuns and priests under canon law, to avoid deduction of tax at source, cannot be of avail to the appellants. 38. After the coming into force of the Constitution, the exigibility to tax is governed and controlled by the respective taxing statutes

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 108 of the Indian Evidence Act, 1872. Thus, the reliance upon the concept of civil death of nuns and priests under canon law, to avoid deduction of tax at source, cannot be of avail to the appellants. 38. After the coming into force of the Constitution, the exigibility to tax is governed and controlled by the respective taxing statutes

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 108 of the Indian Evidence Act, 1872. Thus, the reliance upon the concept of civil death of nuns and priests under canon law, to avoid deduction of tax at source, cannot be of avail to the appellants. 38. After the coming into force of the Constitution, the exigibility to tax is governed and controlled by the respective taxing statutes

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 108 of the Indian Evidence Act, 1872. Thus, the reliance upon the concept of civil death of nuns and priests under canon law, to avoid deduction of tax at source, cannot be of avail to the appellants. 38. After the coming into force of the Constitution, the exigibility to tax is governed and controlled by the respective taxing statutes

Late Smt. Hoorjahan Begum vs. Tghe Income Tax Officer

Appeal stands disposed off

Bench: RAMESH RANGANATHAN,S.RAVI KUMAR

Section 192(1) of the Income Tax Act, 1961 has deducted the tax at source from the employee's salary. In case if an objection is raised by any party, the objector is required to prove by producing evidence such as LPC to suggest that the employer failed to deduct the TDS from the salary of the employee. However, there

Commissioner of Income Tax-III, vs. M/s Sree Rayalaseema Green Energy Limited,

96,577 is disallowed and added to the income of the assessee. Since I am satisfied that the assessee has furnished inaccurate particulars of its income, penalty proceedings under section 271(1)(c) are being initiated separately.” 7. This is the entire discussion on the said addition, in the assessment order. The amounts in question are substantial. The Assessing Officer

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

96,566/- from customers, as such out of the said amount, an amount of Rs.2,00,00,000/- was added to the returned income of the assessee as income from undisclosed sources. (5) Addition of Rs.60,000/- on account of interest charged on investment in shares. (6) The assessee has diverted its borrowed funds to non- interest bearing advances

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:

96 OF CPC, AGAINST THE JUDGEMENT AND DECREE DATED 31.10.2012 PASSED IN O.S.NO.8778/1995 ON THE FILE OF XIV ADDITIONAL CITY CIVIL JUDGE, BANGALORE, DECREEING THE SUIT FILED FOR DECLARATION AND POSSESSION. THIS APPEAL COMING ON FOR REPORTING SETTLEMENT THIS DAY THE COURT DELIVERED THE FOLLOWING: ORDER 1. RFA No.178/2013 is declubbed from RFA No.179/2013. 2. Learned counsel