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4 results for “disallowance”+ Section 161(1)clear

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Key Topics

Section 12A5Section 254Section 2(15)4Section 272Addition to Income2Exemption2

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017
For Respondent: Mr. J.S. Guleria, Deputy
Section 120BSection 25Section 27Section 302

161 of Cr.PC is not a substantive piece of evidence and the 53 Neutral Citation No. ( 2025:HHC:2282-DB ) statement made to the police cannot be used for any purpose except to contradict the prosecution witness as per Section 162 of Cr. PC. Therefore, it is not permissible to ask a witness as to what was told

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana
02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose of the statute

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

The appeals are hereby dismissed

ITTA/161/2016HC Telangana27 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 12ASection 2(15)Section 260A

1)Improvement Trust Bathinda is providing “Public utility services” and not for the purpose of profit. (2)That the functions of Improvement Trust Bathinda in Punjab is the same before the amendment of the Act and after the amendment of section 2(15) of the Act. (3)From the Balance sheet we find that there is always Loss. PANKAJ BAWEJA

Mr. K.S.N.Raju vs. Deputy Commissioner of Income Tax,

ITTA/418/2016HC Telangana03 Nov 2016

Bench: ANIS,SANJAY KUMAR

Sections 302, 201 r/w 34 of the Indian Penal Code and acquitting co-accused Nandkishor Balreddy Kolyame (Koltame) and Subhash Virbhadrappa Kumbhar. 2. Appellant Subhash Ganesh Gir has filed Criminal Appeal No. 418 of 2016 taking exception to the impugned Judgment and Order referred to above, whereas; State has filed two appeals viz. Criminal Appeal