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

1. Nortel Networks India International Inc. (hereafter ‗the Assessee‘) has preferred the present appeals under Section 260A of the Income Tax Act, 1961 (hereafter ‗the Act‘) against orders passed by the Income Tax Appellate Tribunal (hereafter ‗ITAT‘). ITA Nos. 669/2014, 671/2014 and 672/2014 are appeals preferred by the Assessee against a common ITA 666/2014 & Ors. Page 4 of 57 order

The Commissioner of Income Tax -V, vs. M/S Secunderabad Club

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an assessment under sub-section (3) of section 148 or this section has been made for the relevant assessment year, no action shall

The Commissioner of Income Tax-IV, vs. Mars TelecomSystems (P) Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document -8- ITA-96-2012 (O&M) Provided that where an assessment under

THE COMMISSIONER OF INCOME TAX-IV vs. M/S QUALITY CARE INDIA LTD

Bench: A.SHANKAR NARAYANA,V RAMASUBRAMANIAN

148 and the basis for reopening the assessment was not tenable. 7. As against the said order, the Revenue filed a further appeal to the Tribunal. The Tribunal dismissed the appeal along with two other appeals relating to the assessment years 2005-2006 and 2006-2007. Therefore, the Revenue is before us. 8. The substantial questions of law, with which

PROGREESIVE CONSTRUCTIONS LIMITED vs. JT. COMMISSIONER OF INCOME TAX

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

1) of the Act determinirrg the income of the assessee ar Rs.1,09.12,410.00. 5. Subscqu,:ntly the aforesaid assessment was reopened under Section 147 ol the Act by issue of notice dated 31.01.1997 under Section 148 of the Act. 4 6 During the reassessment proceedings, assessing officer noted that in the original assessment proceedings, he had not talcn into

The Comissioner of Income Tax III, vs. Smt. Shanti Singh,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

148] but ot been made till the date of n, on the basis of the income rns; or filing a return of income has of income has been filed,- entries as recorded in the books other documents maintained in rse on or before the date of the isition where such entries result of loss for any previous year ock period

The Commissioner of Income Tax IV vs. Margadarshi Chit Fund Pvt. Ltd.,

The appeal is dismissed

depreciation was ordered to be charged on it. Rs.7650/- were added to the income of the assessee on account of telephone expenses, as the assessee admitted the expenditure incurred on account of telephones installed at residences. Further addition of Rs.2,00,000/- was made on account of sale of rice, as no stock was maintained by the assessee quality wise

The Commissioner of Income Tax-V vs. Smt.R.Amala Devi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

1. This appeal under Section 260A of the Income Tax Act, 1961 [“the Act”] arises out of an order dated 22nd July, 2009 passed by the Income Tax Appellate Tribunal, Amritsar [“ITAT”] in ITA No.478(ASR)/2008 titled M/s Reshi Construction Co. v. The Income Tax Officer, Ward 4, Srinagar, whereby the appeal of the appellant-assessee against the order

M/SVISWARUPA BUILDERS AND DEVELOPERS P LTD/. vs. INCOME TAX OFFICER,WARD/3(I) HYDERABAD

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 148 of the Income Tax Act, 1961 (for short, “the Act”), the assessee has filed returns disclosing “nil” income, claiming the rental income and maintenance charges as “income from business source”. The assessee has claimed the expenditure and depreciation on building, and maintenance. The Assessing Officer (AO), on consideration of the accounts and the legal position, treated the rental