THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD

THE APPEAL IS DISMISSED

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

capital gain, which is. exempted under sec. 1O(23G), from the book profits of the Company under the special provisions of sec.11SJB, the Tribunal opined that the revenue authorities have committed an error, as the disallou,ance is in violation of sub-sec.(2) of sec. 1 1SJB, Explanation (ii), which reads as follow's: "The amount of income

Principal Commissioner of Income Tax - 5 vs. M/s Vijay Textiles Limited

The appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

capital gains. v) If there was no AOP what was the date of transfer of subject property to M/s. Parkway Developments Pvt. Ltd., ie, whether such transfer was a) AT the time of MOU? b) At the time of principle agreement? c) At the time of settlement deed? 4 d) At the time of execution of conveyance deed? 17. Taking

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Sattenapalli

In the result, the order of the income tax appellate tribunal

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

139(1) of the Act was 30.09.2008. However, the return, which was referred to by learned Senior counsel for the assessee is dated 07.11.2012 and was not even filed. Therefore, the Assessing Officer was not under an obligation to take note of the return which was filed beyond the prescribed time limit, which otherwise had not legal sanctity. Alternatively

The Commissioner of Income Tax vs. Srimantha Granites

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding capital gains derived

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

Appeals are dismissed

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding capital gains derived

The Commissioner of Income-tax-I, vs. Derco Cooling Coils Ltd,

Appeals are dismissed

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding capital gains derived

SRI PRASANCHAND SURANA SEC.BAD

Appeal is dismissed

1) Whether the Appellate Tribunal is right in law and on facts in in entertaining and allowing the application filed by the assessee under section 254(2) of the Income tax Act,1961 and holding that amount of Rs 13,62,865/- was not undisclosed income and further directing the assessing officer to assess the said amount while framing regular

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

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

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

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

1. 1. The State of Jharkhand, through its Secretary, Department of Industries, Mines and Geology, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi (Jharkhand), PIN 834 002. 2. The Secretary, Road Construction Department, Government of Jharkhand, having its office at Jharkhand Mantralaya (Project Building), PO. Dhurwa, P.S. Jagannathpur, District Ranchi-834002 (Jharkhand), 3. The Director, Mines