Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

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

256(1) of the Act. Ruling on the scope of the said provision, the Division Bench of the Supreme Court observed that, “when a question of law is neither raised before the Tribunal nor considered by it, will not be a question arising out of the order of the Tribunal and the High Court will be acting beyond its jurisdiction

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

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

256(1) of the Act. Ruling on the scope of the said provision, the Division Bench of the Supreme Court observed that, “when a question of law is neither raised before the Tribunal nor considered by it, will not be a question arising out of the order of the Tribunal and the High Court will be acting beyond its jurisdiction

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

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

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

COMMISSIONER OF INCOME TAX vs. M/S K.VENKATESWARA RAO

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

gains of an amount equal to eight per cent. thereof, in computing the total income of the company." 7. In view of the above decision, we are of the opinion that the Tribunal has erred in reducing the other income received by the appellant as the entire income is incidental to manufacturing activities and therefore the deduction under section

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

256 (Del) ITA 621/2017 & connected matters Page 53 of 85 and confidentiality of MSAS services. We do not agree with the ruling of AAR that the stewardship activity would fall under Article 5(2)(l). To this extent we find merit in the civil appeal filed by the appellant (MSCo) and accordingly its appeal to that extent stands partly allowed

The Commissoner of Income Tax I , vs. M/s. Alpha Thought Technologies P Ltd.,

In the result, the orders passed by the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) of the Act was issued to the assessee. 5. The Assessing Officer passed an order of assessment on 30.11.2007 under Section 143(3) of the Act and disallowed the claim of interest paid to the financial institutions, which was claimed as deduction under Section 57 of the Act to the tune of Rs.12,80,461/- as capital expenditure

Commissioner of Income Tax (TDS), vs. M/s Country Club Inda Limited

256 (Delhi) in support of his contention that a subsidiary of a foreign company could not be construed as its PE. He further submitted that no expatriate employee of the Assessee had visited India in connection with the Equipment Contract since the equipment was manufactured and supplied from overseas and there was no requirement to depute personnel to India

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

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

Commissioner of Income Tax vs. M/s.Kakinada Co-operative Town Bank Limited

Appeals stands disposed of in the

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

2. The brief facts are being taken from DB Income Tax Appeal No.42/2008 (Commissioner of Income Tax Vs. M/s. Garment Crafts). This appeal was admitted on the following substantial questions of law:- “(i) Whether in the facts and circumstances of the case, the ITAT has not acted illegally and perversely in reversing the order passed

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

gainfully employed in a variety of trades. They are after all nearing adulthood and thus, on the threshold of becoming self-reliant. In such cases, the prospects of their employability and earnings in future or present, based on evidence adduced about their academic track record or training in special talents or skills, would need to be borne in mind