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

Section 100 CPC is directed against the common judgment and decree dated 7-10-2006 passed in R.A.Nos.33 and 35 of 2002 by the District and Sessions Judge and Presiding Officer, Fast Track Court –II, Bangalore Rural District, Bangalore, wherein appeal filed by the plaintiff -K.T. Plantations Private Limited in RA 3 No.33/2002 came to be allowed

ANDHRA BANK FINANCIAL SERVICES LTD,. HYDERABAD vs. THE COMMISSIONER OF INCOME TAX-I, HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 13 confers overriding effect on the Special Court Act. It says that provisions of the Special Court Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act or in any decree or order

ANDHRA BANK FINANCIAL SERVICES LIMITED vs. THE COMMISSIONER OF INCOME TAX-I

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 13 confers overriding effect on the Special Court Act. It says that provisions of the Special Court Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act or in any decree or order

ANDHRA BANK FINANCIAL SERVICES LTD, HYDERABAD vs. THE COMMISSIONER OF INCOME TAX-I, HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 13 confers overriding effect on the Special Court Act. It says that provisions of the Special Court Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act or in any decree or order

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

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

houses are not really the objects, but were clauses stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine Section 11(4A) vis-à- vis Section 11(4) of the Act. He held that the amended provisions of Section 11(4A) would apply from the assessment year

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

100 per cent export oriented undertakings and industrial undertakings in the North Eastern Region. These permit deduction of whole or part of the profits for certain period while computing the total income for the purpose of levy of tax. By the very nature of the benefit conferred, it is for the assessee to discharge the onus by showing that

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

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

100 per cent export oriented undertakings and industrial undertakings in the North Eastern Region. These permit deduction of whole or part of the profits for certain period while computing the total income for the purpose of levy of tax. By the very nature of the benefit conferred, it is for the assessee to discharge the onus by showing that

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

house property. 61. The CIT(A) reversed this finding of the AO holding that the lease of ITA 210/2003 & connected matters Page 28 of 36 space is a part of the Assessee‟s business and such expenditure incurred on the lease is a part of the business and such expenditure and exploitation of the stock in trade is admissible

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

Appeals of the Revenue are dismissed

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

house property. 61. The CIT(A) reversed this finding of the AO holding that the lease of ITA 210/2003 & connected matters Page 28 of 36 space is a part of the Assessee‟s business and such expenditure incurred on the lease is a part of the business and such expenditure and exploitation of the stock in trade is admissible

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

100. Page 8 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. (4) State of Uttar Pradesh v. Hari Ram, reported in (2013) 4 SCC 280. (5) Mangalsen v. State of U.P., reported in (2013) 4 SCC 332. (6) Vipinchandra Vadilal Bavishi (Dead) by Legal Representatives

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd.,

property as the petitioner and his family members have decided to set up their own residence in Delhi, particularly due to the fact that they were setting up business in Delhi. As both the counsels have based their arguments on the requirement under Section 14 (1) (e) on the basis of the pleadings in the eviction petition it would

The Commissioner of Income Tax-I, vs. Sri Ranbir Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

property or house tax in respect of buildings or lands other than agricultural lands, under the Andhra Pradesh (Andhra Area) District Municipalities Act, 1920 the Cantonment Act, 1924, or any law governing municipal or local bodies in any other part of India or under the Andhra Pradesh (Andhra Area) District Boards Act, 1920, in a panchayat which was a union

THE COMMISSIONER OF INCOME TAX III HYDERABAD vs. M/s. Vasant Organics Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house property. Even after the death of the deceased, this income towards rent, is continued and therefore, this amount shall be deducted from the gross annual income of the deceased while assessing the compensation amount. 10 fa963.05 Shantaram Vs Janabai & Ors 8. Next submission of the learned counsel for the Insurance Company is that the wife of the deceased continued

M/S VAIBHAV vs. JOINT COMM. OF INCOME TAX RANGE 3 HYD

Appeal is allowed and the judgments and decrees passed by the

Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In

Section 60(2) of the Evidence Act raises presumption 16 as to the correctness of the endorsement made on the document by the Registering Officer.” 20. Thus, in view of the binding precedent of this Court; the learned First Appellate could not have ignored the endorsement of the Sub Registrar and the acknowledgement made in the sale deed regarding receipt

The Commissioner of Income -Tax - III, vs. M/s. R.R. Finance and Projects Ltd.,

Appeal is allowed in-part

Bench: The Hon’Ble Dr. Justice H.B.Prabhakara Sastry

100/- + `1,900/- to the BDA. The said document mentioned that he was allotted with the suit schedule property by the BDA on a Lease-cum-Sale basis, which term was for a period of eighteen years. Admittedly, the said allotment letter showing the conditions of the allotment and the exact term of alleged lease has not been produced

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are dismissed

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

100 of CPC aggrieved against the Judgment and Decree dated 16/09/2010 in A.S.No.25 of 2008 on the file of the Senior Civil Judge Gurazala, Guntur District confirming the Judgment and Decree dated 25/09/2008 in 0.S.N0.435 of 2007 on the file of the Principal Junior Civil Judge, Gurazala, Guntur District. BETWEEN: Dhulipalla Venkateswarlu, S/o. Kotaiah, Hindu, aged 52 year

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect of minerals.-- (1) The Central

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

100 per cent, of the cost incurred for it as application of income for charitable purposes, the depreciation so claimed has to be written back as income available. In fact, going by the several decisions of the various High Courts, we are sure that based on these decisions all the charitable institutions will be generating unaccounted income equal