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

THE PRINCIPAL COMMR OF INCOME TAX-II vs. L.G.TRINADHA RAO

The appeal is allowed and the order passed by the

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2017 (Old No:GA/1176/2017) ITAT/131/2017 PRINCIPAL COMMISSIONER OF INCOME TAX , CENTRAL-1, KOLKATA Vs MONOJ KUMAR JAIN & SONS (HUF) For the Appellant: MR. Smarajit Roy Chowdhury, Adv. Mr. Sushil Kuamr Mishra, Adv. For the Respondent: Mr. J. P. Khiatan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. Heard

Commissioner of Income tAx, vs. Sri Padala Ramakrishna Reddy,

The appeals stand dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

d) “export out of India” shall not include any transaction by way of sale or otherwise, in a shop, emporium or any other establishment situate in India, not involving clearance of any customs station as defined in the Customs Act, 1962 (52 of 1962).” 4. He has contended that the word which has been used in the section ‘manufacturing

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

271(1)(c) r.w 274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately. (iv) The assessee has booked various expenses of contractual nature, vide order sheet entry dated 29.12.2009, the assessee was asked to show cause why the same should not disallowed u/s40a(ia). In response thereto the assessee has only filed copy

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income Tax Act, 1961 („Act‟) of which 1 is by the Assessee and 10 are by the Revenue. Apart from the facts being similar, the questions of law too are common to many of the appeals. They are accordingly

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

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

D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income Tax Act, 1961 („Act‟) of which 1 is by the Assessee and 10 are by the Revenue. Apart from the facts being similar, the questions of law too are common to many of the appeals. They are accordingly