Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

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

10(20) is altogether different from the benefit granted by the tax machinery subject to statutory conditionalities contained in Sections 11 to 13 of the IT Act. (iii) Whether AMC is entitled to status of charitable institution The income derived from property held under trust wholly or partly for charitable or religious purposes shall not be included in the total

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

10 of the IT Act. By s. 6 of the IT Act the following six different heads of income are made chargeable : (1) salaries, (2) interest on securities, (3) income from property, (4) profits and gains of business, profession or vocation, (5) income from other sources and - - 32 (6) capital gains. This classification under distinct heads of income profits

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

housing loans to them, without making proper pre-sanction verifications, and accepting forged income tax returns, and without ensuring the end use of funds. Sri.Joy was found guilty and convicted along with the other accused, and he was sentenced to undergo simple imprisonment for two years each and fine, under Section 120B read with Sections

DIR OF INCOME TAX [INTERNATIONAL TAXATION], HYDERABAD vs. NIMMAGADDA PRASAD, SECUNDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

35 occ; Business, r/o. 5-37-14, Ranga Complex, 4/1, Brodipet, Guntur. ...RESPONDENTS Counsel for the Petitioners: Sri. G V S MEHAR KUMAR Counsel for the Respondents: Sri. SRINIVASA RAO KURAPATI The Court made the following Order: IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY ,THE SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

35 19. It must be noted here that though under the aforesaid sections, a contract may be specifically enforceable, the relief of specific performance being a discretionary and equable relief, the Court retains discretionary power to refuse a decree for specific performance. The said discretionary power is found in Section 20 of the Act of 1963. On plain reading

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

house of 3rd defendant. Thus, the direct execution of the sale deed Ex.P1 is spoken by PW1 and PW6 but the legal formality of registration was not effected. 82. The features of valid contract as mentioned in Section 10 of the Indian Contract Act, 1872 are offer and acceptance, legal relationship, contractual capacity, competency of the parties to enter into

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. Charitable purpose, defined (operative from 1-4- 2009).-As per section 2(15), newly substituted (w.e.f. 1-4- 2009) by the Finance Act, 2008, the expression “charitable purpose” has been defined by way of an inclusive definition so as to include; -relief to the poor, -education, medical relief, -(w.e.f. 1-4-2009) preservation of environment (including watersheds, forests

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

house 8. property, interest on securities, capital gains, or other sources, the word 'income' should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purpose of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise.lt

The Commissioner of Income Tax V vs. M/s.Orchem Industries

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10 of 36 C/CRA/79/2007 JUDGMENT decree for possession of the said premises. The words “transfer in any other manner” are much wider and would include within their meaning and ambit a transfer made in favour of a relative or a known person, once it is proved that he has left the premises and the transferee is put in exclusive possession

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

HOUSING PVT.LTD ...... Respondent Through: Mr. M.S. Syali, Senior Advocate with Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE SANJEEV NARULA ITA 210/2003 & connected matters Page 5 of 36 J U D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income

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

Appeals of the Revenue are dismissed

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

HOUSING PVT.LTD ...... Respondent Through: Mr. M.S. Syali, Senior Advocate with Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE SANJEEV NARULA ITA 210/2003 & connected matters Page 5 of 36 J U D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order