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

Appeals are dismissed

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

6. Thus, in substance, Shri. Sanmathi contended that the lands sold by the assessees are non-agricultural lands and fall within the definition of capital assets under Section 2(14)(iii) of the Act and therefore attract tax on the Capital gains. 7. Opposing the appeals, Shri. A. Shankar, learned Senior Advocate submitted that: • though the lands were converted

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

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

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

6, 7, 9, 12, 16 & 25, P.O. Maluti, P.S. Shikaripara, District- Dumka, PIN 816103, (Jharkhand), through its Director, namely Ganesh Nagaraj, aged about 60 years, son of Ramaya Nagaraj, resident of Flat No. A 203, Hidden Treasurer Apartment, Raj Bhavan Road, Ayyappa Swamy Temple Lane, P.O. Somajiguda, P.S. Somajiguda, District Hyderabad, PIN 500082, (Andhra Pradesh). ..........Petitioner. -Versus- 1. The State