The Pr.Commissioner of Income Tax (Central) vs. M/s Vaishnavi Educational Society

In the result, this Cross Objection is allowed and the suit is

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

permanent prohibitory injunction against the Owners from trespassing into the properties covered by RFA 554/15 & CON. CASES 11 the Sale Deeds, asserting that the said Deeds are valid and themselves to be in its possession. 5. The afore three suits were taken to trial jointly, and the Trial Court marked Exhibits A1 to A30 on the side of the Owners

M/S.HASTALLOY INDIA LTD vs. DY COMMISSIONER OF INCOME TAX/VIZAG

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

permanent staff for maintenance, repairs and providing stipulated facilities by separately charging some nominal fees would not render the monthly rentals from bare letting out of the flats as involving complex activities of the nature of organized business. The case of Narasingh Kar, 113 ITR 712 (OR) referred to by the A.R. was clearly distinguishable on facts since the activities