Commissioner of Income Tax, vs. Agricultural Market Committee,

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

27. 1909 AC 323 28. AIR 1960 SC 1203 29. AIR 1961 SC 343 30. (2006) 285 ITR 237 THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos.251, 315, 318, 319, 328, 333, 335 OF 2008, 16 OF 2009, 54, 111, 112 AND 113 OF 2010 01. 03.2011 Between: Commissioner of Income

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

J.: Introduction 1. The common question in this batch of matters pertains to the constitutional validity of Section 28 (11) of the Customs Act, 1962 („Act‟) which was inserted by the Customs (Amendment and Validation) Act, 2011 („Validation Act, 2011‟) with effect from 16th September 2011. In terms of Section 28 (11) of the Act, all persons appointed as Customs

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

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

J. K. Trust (supra) the trustees were authorised to carry on business “with the help of the trust fund”. It has also been noticed by the Supreme Court that the sum of `1,00,000/- was given as security by the trustees under Exhibit „B‟ for the due performance of their obligations as managing agents. It was in the background

PRL COMMR OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. V DWARAKANATH REDDY, CHITTOOR

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

j) Land for “vridh Ashram (Rest house for senior citizens) measuring 2038 sq. yds. in Transport Nagar (Free of cost). (l) Land for “Public Health care centre” measuring 1825 sq. yds. in Kamla Nehur vide Resolution No.23, dated 03.06.2009. (m) Construction of Rs. 25 Lakh for construction of divider & road from “Bridge to N.F.L chowk” payment was made

The Commissioner of Income Tax-IV vs. M/s.Mold-Tek Technologies Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

27. As observed above, fee charged and quantum of income earned can be indicative of the fact that the person is carrying on business or commerce and not charity, but we must keep in mind that charitable activities require operational/running expenses as well as capital expenses to be able to sustain and continue in long run. The petitioner

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

J. The Revenue is in appeal in ITA No. 21 of 2011 before this court under Section 260A of the Income Tax Act, 1961 (hereinafter to be referred as “the Act”) against the order dated 16.07.2010 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (hereinafter to be referred as “the ITAT”) in ITA No. 510/CHD/2010 - M/s Young

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

Samaj Seva Nidhi, vs. ACIT [Inv] circle-II

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

27,676/-. Against the said order, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals), Vijayawada, who, by his order dated 29.08.1997, allowed the appeal by placing reliance on Director of Income-Tax (Exemption) v. Trustees of Singhania Charitable Trust. Challenging the said order of the appellate authority, the Revenue preferred an appeal before the Income

AP State Civil Supplies Corporation Limited vs. The Income Tax Officer

In the result, the Appeals are partly allowed

Bench: J SREENIVAS RAO,ALOK ARADHE

27-08-2003 in ITA No. 178 CIT (A)-ll/03-04 preferred against the order of the lncome Tax Officer, Ward -1 (1) Hyderabad dated 31-03-2003 in PAN iGlR No. 4-472 Between: A.P. State Civil Supplies Corporation Limited, 6-3-655/1/A, Somajiguda, Hyderabad. ..APPELLANT AND The lncome Tax Officer, Ward-1 [1], Hyderabad. ...RESPONDENT

The Commissioner of Income Tax-I vs. Sri Ashven Datla

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

J. Aforesaid civil revisions under Section 25 of the Provincial Small Cause Court Act 1887 (hereinafter referred to as ‘the Act’) are directed against the impugned judgment and decree dated 17.09.2012 passed by Judge Small Cause Court/1st Additional District Judge, ishikesh in SCC Suit No. 28 of 2007 “Punjab Sindh Kshetra Rishikesh Vs. Smt. Chunia Devi and others”. 2 2

M/s Sri Surya Constructions vs. The Income Tax Officer

Bench: P.SAM KOSHY,N.TUKARAMJI

J (Oral) 1. The instant civil revision petition under Section 115 of the Code of Civil Procedure, 1908 (hereinafter “CPC”), has been filed on behalf of petitioner seeking the following reliefs:- “(a) Revise the impugned order (Annexure P/1) under Sec.115 of the CPC, 1908 dated 26.09.22 of the Hon'ble ADJ of the South East Saket District Court in Computer

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

2(24) ofthe Act to include profits and gains, dividends, voluntary payment received by trust, etc. It may be noted that profits and gains are generally used in terms of business or profession as provided u/s. 28. The word " income ", therefore, is a much wider term than the expression profits and gains of business or profession ". Net receipt after deducting

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

charitable or religious trust or irrstitution will not be entitled to exemption under Sections 11 and I 2, if certain conditions stipulated therein are not complied with ' Andhra Pradesh Act and also has ::12:: PSK.J & Li.{A..1 ITI'A 500 2006 and barch 23. In 199g, the Government cf Ar:dhra pradesh established the National Academy of Construction INAC

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

TRUST, (REGD.) NO.33, CHALAKERE, K.R.PURAM HOBLI, BANASWADI POST, 42 BANGALORE-560 043, REPTD. BY ITS MANAGING TRUSTEE-CUM-SECRETARY, V.VENKATARAMA REDDY ...PETITIONER (BY SRI. P. KRISHNAPPA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT, M.S. BUILDING, BANGLAORE-560 001, REPTD. BY ITS PRINCIPAL SECRETARY 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY T.CHOWDAIAH ROAD KUMARA PARK WEST BANGALORE