Commissioner of income tax, vs. M/s. R.K. Palace,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. At the outset it appears that question number (x) as framed above has been carved out from the material which is not the subject matter of instant appeal nor has any argument been raised on such issue by either of the parties at the hearing of the matter. 6. The assessee filed its Income Tax Return

Commissioner of Income Tax-I vs. Agricultural Market Committee

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

5. At the outset it appears that question number (x) as framed above has been carved out from the material which is not the subject matter of instant appeal nor has any argument been raised on such issue by either of the parties at the hearing of the matter. 6. The assessee filed its Income Tax Return

THE PRL COMMISSIONER OF INCOME TAX [CENTRAL] HYDERABAD vs. M/S SREE NAGENDRA CONSTRUCTIONS, KHAMMAM

In the result, appeal stands dismissed

Bench: This

disallowance of exchange fluctuation loss of Rs.3,63,47,099/- made by the assessing authority even when the CBDT Instruction No.3/2010 dated 23.03.2010 refers to market losses are notional and contingent and actual losses are allowable as non-speculative only if the transaction qualifies as eligible derivative transaction under clause [d] of proviso to section 43[5

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

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

43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV of the Act provide the modalities. While doing so, deductions

Commissioner of Income Tax -II vs. M/S Sri Ramanjaneya Poultry Farm Pvt., Ltd.,

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

5 months 1.6.01 – 31.5.02 @ 0.75% p.m. for 12 months 1.6.02 – 31.8.04 @ 0.66% p.m. for 27 months Rs.1,85,433.00 Rs.3,33,780.00 Rs.6,66,884.00 4. Rs, 52,96,733 05.03.04 5.3.04 – 31.8.04 @ 0.66% p.m. for 6 months Rs.2,09,750.00 TOTAL Rs.4,39,91,900 Rs.1,78,04,256.00 Excess amount paid by the Assessee