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

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

capital gain on the ground that the evidences found during search at the premises of entry provider cannot be the basis for making additions in assessment completed u/S. 153A in the case of beneficiary ignoring the vital fact that there was a common search u/s 132 conducted on the same day in both the cases of the entry provider

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 28Th February 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Somak Basu, Advocate … For The Appellant. Mr. Vipul Kundalia, Advocate Mr. Anurag Roy, Advocate Ms. Oindrila Ghosal, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Somak Basu, Learned Counsel For The Appellant Assessee & Vipul Kundalia, Learned Senior Standing Counsel For The Respondent. 2. This Appeal Was Admitted By This Court By Order Dated 19.08.2011 On Four Substantial Questions Of Law. Learned Counsel For The Appellant Has Stated That The Appellant Does Not Want To Press The Substantial

3 1961 on the income from dividends (full amount of dividend – interest on borrowed capital utilized for investment in units of UTI) as against the claim of the assessee for deduction under Section 80M of the Act, 1961 on the full amount of dividend; and ordered for interest under Section 201(1A). The assessing officer also made certain additions/disallowances

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

153. (2) the facts so established should be consistent only with the hypothesis of the guilt of the accused … they should not be explainable on any other hypothesis except that the accused is guilty, (3) the circumstances should be of a conclusive nature and tendency, (5) there must be a chain of evidence so complete as not to leave

M/s. Kamma Sangaham, vs. The Director of Income -Tax (Exemptions),

Section 263 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act 1961’]. 4. In appeal, the CIT(A) upheld the order passed by the assessing officer, which was also affirmed by the Tribunal in appeal filed by the assessee. The assessee carried the matter to this Court in ITA No.271 of 2005, which was disposed

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3. The Director, Mines Directorate, Department of Mines and Geology, Government of Jharkhand, having its office at Yojna 2025:JHHC:29619-DB 52 Bhawan, P.O. and P.S. Doranda, District Ranchi-8334002 (Jharkhand), ........... Respondents. ----- With W.P.(C) No. 5078 of 2022 ----- Abhay Shankar Singh, aged about 34 years, son of Gajendra Pratap Singh, resident of Sanitoriyam Road, Tupudana Dungri