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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

Commissioner of Income Tax vs. M/s.K.Seetha Ramaiah AND Others

The appeal stands dismissed

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

disallowed by the A.O. and confirmed by CIT(A) and whether the finding in respect of the above additions is perverse? 3. “Whether on the facts and circumstances of the case, the learned ITAT was right and justified in holding that Rs. 16 Lac had flown back from unexplained lease payments and whether the finding in respect of the above

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

disallowance. We feel the assessee should be allowed to write back the depreciation for this year and even for previous and then allow the same to be carried forward for application for subsequent years. It is for the assessee to write back depreciation and if Hi >- V II done the Assessing Officer will modify the assessment determining higher income

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

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

35. To take part in the management, supervision and control of the business or operation of any company or undertaking having similar objects and for that purpose to appoint any directors or other experts. 36. To amalgamate, enter into partnership or into any arrangement, union of interest, cooperation, reciprocal concession or otherwise with any person, firm or company carrying

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 28Th February 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Somak Basu, Advocate … For The Appellant. Mr. Vipul Kundalia, Advocate Mr. Anurag Roy, Advocate Ms. Oindrila Ghosal, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Somak Basu, Learned Counsel For The Appellant Assessee & Vipul Kundalia, Learned Senior Standing Counsel For The Respondent. 2. This Appeal Was Admitted By This Court By Order Dated 19.08.2011 On Four Substantial Questions Of Law. Learned Counsel For The Appellant Has Stated That The Appellant Does Not Want To Press The Substantial

3 1961 on the income from dividends (full amount of dividend – interest on borrowed capital utilized for investment in units of UTI) as against the claim of the assessee for deduction under Section 80M of the Act, 1961 on the full amount of dividend; and ordered for interest under Section 201(1A). The assessing officer also made certain additions/disallowances

The Commisioner of Income TAx-1 vs. Divya Shakti Granites Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3 of Ex.P4 stipulates a period of sixty days for execution of sale deed, and this has to be reckoned from the date of agreement, and alternatively, within a period of seven days reckoned from the obtainment of No Objection under Chapter XXC and Certificate under section 230A of the Income Tax Act, 1961, as per the requirement

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

The appeal is disposed of

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. In paragraph 5 the Commissioner accepted