Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation   1.—For   the   purposes   of   this   sub­ clause, "jewellery" includes— (a) ornaments made of gold, silver, platinum or  any other precious metal or any alloy containing  one or more of such precious metals, whether or  not   containing   any   precious   or   semi­precious  stone, and whether or not worked

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation   1.—For   the   purposes   of   this   sub­ clause, "jewellery" includes— (a) ornaments made of gold, silver, platinum or  any other precious metal or any alloy containing  one or more of such precious metals, whether or  not   containing   any   precious   or   semi­precious  stone, and whether or not worked

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

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

c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted that

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