Commissioner of Income Tax, vs. Agricultural Market Committee,

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

b) and (c). In all the three sub-sections the words used are “income derived from property held under trust wholly for charitable purposes”. Under Section 11(4) the expression “property held under trust” includes a business undertaking so held. In other words, income from business undertaking held for charitable purposes can fall under Section 11 subject to such income

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

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

b) and (c). In all the three sub-sections the words used are “income derived from property held under trust wholly for charitable purposes”. Under Section 11(4) the expression “property held under trust” includes a business undertaking so held. In other words, income from business undertaking held for charitable purposes can fall under Section 11 subject to such income

Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems

Appeal is partly allowed

13 10.05.1963. It is false to suggest that D-1 and his brothers had purchased 1/3rd share of Smt. Subbamma in ‘A’ schedule property out of joint family income. It is true to suggest that D-1 had purchased his brothers share i.e., Nanjundappa’s entire share in ‘B’ schedule (No.10) property under regd sale deed dated

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

house at 7 o'clock in the evening. The girl was unconscious during the day. PW 2 told her husband as to what had happened to their daughter. The police station was at a distance of 15 km. According to the testimony of PW 1 no mode of conveyance was available. The police was reported to the next day morning

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

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

B.— [***] C.—Income from house property. - - 20 D.—Profits and gains of business or profession. E.—Capital gains. F.—Income from other sources. 10. Section 22 of the Act deals with income from House property which reads as under: Income from house property. 22. The annual value of property consisting of any buildings or lands appurtenant thereto of which

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. M/s. Murala Venkateswara Rao AND others

Appeal is dismissed,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house; (b) P.W1, having not willing to give bribe, lodged Ex.P1- report on 15.03.2001 to the Superintendent of Police, CBI, Visakhapatnam, who in turn endorsed the report to P.W6-lnspector of Police, Vigilance Enforcement, Srikakulam and ordered for registering the crime and for investigation. Ex.PII is the original FIR vide RC No.8 (A)/2001 registered by P.W6. P.W6 prepared mediators report

The Commissioner of Income Tax IV vs. Prefab Gratings Limited,

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

HOUSING COMPLEX R.G. BARUAH ROAD CHANDMARI GUWAHATI P.S. CHANDMARI GUWAHATI DIST. KAMRUP ASSAM. 4:MD. MATIUR RAHMAN S/O ALHAZ AHMADUR RAHMAN R/O MOROMI PATH HATIGAON Page No.# 2/26 GUWAHATI-38 DIST. KAMRUP ASSAM. 5:MD. ABDUR RAHMAN S/O MD. ABDUL ALI R/O DEHAR KUNIHA ADHIYAPARA HAJO P.S. HAJO DIST.KAMRUP ASSAM Advocate for the Petitioner : MS.P HUJURI Advocate for the Respondent

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

13 (2003) 5 SCrl 531 44 Intematbnal Priuate Ltmited Vs' Laxmi Nituos Mittalr+ placed emphasis on the conduct of the defendants in relying on the arbitration clause after the parties had participated in a protracted litigation in Court' 100. trn any event' the fact of the GPA Appeals and the Partition Appeal taken together would show that the appellants waived

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

13 (2003) 5 SCrl 531 44 Intematbnal Priuate Ltmited Vs' Laxmi Nituos Mittalr+ placed emphasis on the conduct of the defendants in relying on the arbitration clause after the parties had participated in a protracted litigation in Court' 100. trn any event' the fact of the GPA Appeals and the Partition Appeal taken together would show that the appellants waived

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

13 (2003) 5 SCrl 531 44 Intematbnal Priuate Ltmited Vs' Laxmi Nituos Mittalr+ placed emphasis on the conduct of the defendants in relying on the arbitration clause after the parties had participated in a protracted litigation in Court' 100. trn any event' the fact of the GPA Appeals and the Partition Appeal taken together would show that the appellants waived

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

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

b) and (c) read with Section 6 of the BR Act. In so far as the income earned from these deposits is concerned, Section 80P(2)(a)(i) of the Act does not make any difference nor it is possible to read any such limitation having regard to the language of the said provision. Every income “attributable

Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

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

b) and (c) read with Section 6 of the BR Act. In so far as the income earned from these deposits is concerned, Section 80P(2)(a)(i) of the Act does not make any difference nor it is possible to read any such limitation having regard to the language of the said provision. Every income “attributable

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

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

b) and (c) read with Section 6 of the BR Act. In so far as the income earned from these deposits is concerned, Section 80P(2)(a)(i) of the Act does not make any difference nor it is possible to read any such limitation having regard to the language of the said provision. Every income “attributable

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

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

b) and (c) read with Section 6 of the BR Act. In so far as the income earned from these deposits is concerned, Section 80P(2)(a)(i) of the Act does not make any difference nor it is possible to read any such limitation having regard to the language of the said provision. Every income “attributable

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B and 'C' schedule property (item 6 and 7) is liable to be upheld. VII. 'H' schedule property (item 15 in O.P No.559 of 2006) in O.P No.775 of 2006 74. This property is extending 2.200 cents in Kaduppassery village in the joint name of Sri.Joy and Smt.Mini. The total consideration shown is Rs.5,500/-. It was purchased for laying

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

b) to mean L 2 \t\t.'i{ the Custodial appointed under sub-section (1) of Section 3. 'Special Court' has been defined in Section 2(d) to mean the Special Court established under sub-section (1) of Section 5. 14. Section 3 of the Special Court Act is the essence of the Act and reads as follows: 3. Appointment

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

b) to mean L 2 \t\t.'i{ the Custodial appointed under sub-section (1) of Section 3. 'Special Court' has been defined in Section 2(d) to mean the Special Court established under sub-section (1) of Section 5. 14. Section 3 of the Special Court Act is the essence of the Act and reads as follows: 3. Appointment

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

b) to mean L 2 \t\t.'i{ the Custodial appointed under sub-section (1) of Section 3. 'Special Court' has been defined in Section 2(d) to mean the Special Court established under sub-section (1) of Section 5. 14. Section 3 of the Special Court Act is the essence of the Act and reads as follows: 3. Appointment