Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

ii) Whether the Tribunal was correct in applying the provisions of Section 13(8) of the Act, thereby traversing beyond the scope of the appeal without appreciating the facts and circumstances and recorded a perverse finding? 2. Facts leading to filing of this appeal briefly stated are that assessee is a Trust engaged in the business of construction and real

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

ii) may be invoked to disallow the commission payment made to the said directors and the fresh assessment order u/s143(3) of I.T. Act may be passed accordingly.” (emphasis supplied) 7. On the second issue, the Commissioner of Income Tax referred to the total figure of expenses claimed against the manufacturing unit and the expenses booked against trading activities

COMMISSISONER OF I.T. RAJAHMUNDRY vs. M/S.Y RAMAKRISHNA AND OTHERS

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

COMMISSIONER OF INCOME TAX, vs. M/S G.R.K.PRASAD AND OTHERS

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The commissioner of Income Tax vs. M/s.M.Narayana Choudary and Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

Commissioner of Income Tax, Rajahmundry. vs. m/s Ganesh Arrack Contractors,

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

COMMISSIONER OFINCOEMETAX vs. M/S. V.SATYANARAYANA AND OTHERS

In the result, for the above reasons, we set aside the orders

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

4) of the said Act, assessed the tax applying the principle of best judgment assessment. In respect of four quarters, though returns were filed, the STO rejected them and passed separate assessment orders. The assessee lost the appeal and, therefore, moved a revision before the Board of Revenue. The same was dismissed observing that the books of accounts filed

SIEMENS AG.,FEDERAL REPUBLIC OF GERMANY vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

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

10:11 I attest to the accuracy and integrity of this document ITA-10-2005 (O&M) -3- 3. The expenses were disallowed by Tribunal relying upon Section 37(4) of 1961 Act. Section 37(4) reads as:- “(4) Notwithstanding anything contained in sub-section (1) or sub-section (3), (i) no allowance shall be made in respect

Principal Commissioner of Income Tax vs. M/s Nara Constructions,

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

disallowed while computing the total income is not deemed to be income in respect of which particulars have been concealed. 6. In the context of the present case, we would like to first reproduce clause (viii) of Section 36(1) of the Act as applicable in the Assessment Years 2003-2004 to 2009-2010, which reads:- “36. (1) The deductions