Commissioner of Income Tax, vs. Agricultural Market Committee,

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

112 AND 113 OF 2010 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) INTRODUCTION Whether an Agriculture Market Committee constituted by the Government of Andhra Pradesh under Section 4(1) of the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 (the AMC Act, for brevity), is an institution for charitable purpose? This is a core question of law that

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

Capital Gains Tax and that the defendants are trying to take advantage of these documents for effecting fraudulent transfers- The ,Trial Court concluded that considerationdidnotpassundertheDevelopmentAgreementsandthat the Development Agreements were hence proved to be sham documents' TheTrialCourtalsoconcludedthatthesuitpropertieswereleasedorrtto i third parties under the registered Sale Deeds and that mesne profits cannot be granted to the plaintiffs pending demarcation of the shares

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Capital Gains Tax and that the defendants are trying to take advantage of these documents for effecting fraudulent transfers- The ,Trial Court concluded that considerationdidnotpassundertheDevelopmentAgreementsandthat the Development Agreements were hence proved to be sham documents' TheTrialCourtalsoconcludedthatthesuitpropertieswereleasedorrtto i third parties under the registered Sale Deeds and that mesne profits cannot be granted to the plaintiffs pending demarcation of the shares

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

Capital Gains Tax and that the defendants are trying to take advantage of these documents for effecting fraudulent transfers- The ,Trial Court concluded that considerationdidnotpassundertheDevelopmentAgreementsandthat the Development Agreements were hence proved to be sham documents' TheTrialCourtalsoconcludedthatthesuitpropertieswereleasedorrtto i third parties under the registered Sale Deeds and that mesne profits cannot be granted to the plaintiffs pending demarcation of the shares

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

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

gains of business or profession". 9. Delhi High Court in Commissioner of Income Tax Vs. Samsung India Electronics Ltd. (ITA 131/2010) decided on July 9, 2013, had held as under:- “7. The aforesaid distinction is relevant when we examine and refers to the definition of „previous year‟. Following the said judgment, in the case of CIT v. L.G. Electronic (India

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

Capital) Appeal No. 1475 of 2009 corresponding to Reference No. 3 of 2009, by a co-ordinate bench of this Court on 11th September, 2009. The judgment of this Court in 'XYZ' has been affirmed by the Supreme Court in Criminal Appeal No. (s). 2227 of 2010, decided on 15.2.2011, with summary dismissal of appeal. 15. Separate and distinct trials

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

gainful employment at “a fixed salary”, the issue concerning which is presently under reference before a larger Bench of the Supreme Court [National Insurance Company Ltd. MAC App. Nos. 554/2010 & conn. Page 28 of 70 V. Pushpa & Ors. (2015) 9 SCC 166] – the view taken and the method adopted for computation of compensation in case of death of children appears

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

112 3. The Director, Mines Directorate, Department of Mines and Geology, Government of Jharkhand, having its office at Yojna Bhawan, Doranda, P.O. Doranda, P.S. Doranda, District Ranchi. 4. Deputy Commissioner, Dumka, having its office at Collectorate, Dumka, P.O. Dumka, P.S. Dumka, District Dumka. 5. District Mining Officer, Dumka, having its office at Collectorate Building, Dumka, P.O. Dumka, P.S. Dumka, District