The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

1. STATE OF KARNTAKA REP BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT M S BUILDING, DR AMBEDKAR VEEDHI BANGALORE-560001 2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

House, Nhava Sheva. 5. Commissioner of Customs, Office of the Commissioner of Customs (NS-1), Jawaharlal Nehru Customs House, Nhava Sheva. …Respondents WITH WRIT PETITION NO. 2091 OF 2022 Balkrishna Industries Ltd, Page 108 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx

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

149, 162, 163, 289 of 2008; 315, 392, 410, 413 of 2010; and 24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying

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

149, 162, 163, 289 of 2008; 315, 392, 410, 413 of 2010; and 24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying

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

149, 162, 163, 289 of 2008; 315, 392, 410, 413 of 2010; and 24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying

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

149, 162, 163, 289 of 2008; 315, 392, 410, 413 of 2010; and 24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying

The Commissioner of Income-Tax - VI, vs. Shri Mekala Bal Reddy

149, 324, 307, 302, 506 and 120B I.P.C., the chargesheet submitted on 03.10.2008 was proved by P.W-10 as Exhibit Ka-'15', being under his signature. In cross, P.W-10 stated that he did not know as to how many persons were injured in the cross case and as to who was the accused person injured in the present case

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

149 Expenditure Operating Expenses 2,97,86,327 2,92,31,480 3,10,33,514 1,62,44,044 Administrative & General Expenses 75,90,435 72,16,710 59,16,501 75,94,422 Interest & Financial Charges 1,80,438 7198 5,95,460 10,16,946 Depreciation 1,05,72,696 1,10,86,334 1

Commissioner of Income Tax vs. Agricultural Market Committee

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

1 3 .1.1959 pertaining to vilage Kilokari, it was contended that at that time a uniform rate of compensation was awarded by the LAC for diferent types of land, i.e., GM Nala, Sailab i , Chahi and Rosli and compensation of Rs.26,0/ - per Bigha was awarded irespective of the type of land. Learned Counsel contends that LAC has used

The Commissioner of Income Tax, vs. M/s. Sri Laxmi Narasimha Wines,

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

1 3 .1.1959 pertaining to vilage Kilokari, it was contended that at that time a uniform rate of compensation was awarded by the LAC for diferent types of land, i.e., GM Nala, Sailab i , Chahi and Rosli and compensation of Rs.26,0/ - per Bigha was awarded irespective of the type of land. Learned Counsel contends that LAC has used

Dr.D. Siva Sankara Rao-HUF vs. I.T.O. Ward-2, Eluru

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

1 Bigha sold from village Kilokari for consideration of Rs. 2,07,500/-. Learned Senior Counsel submits that the learned Reference Court held that there was a possibility that the sale deed was executed at inflated prices to claim a higher compensation since it was a known fact that such schemes of acquisition become known to the residents

P.V.S.Raju vs. The Addl. C.I.T.

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

1 Bigha sold from village Kilokari for consideration of Rs. 2,07,500/-. Learned Senior Counsel submits that the learned Reference Court held that there was a possibility that the sale deed was executed at inflated prices to claim a higher compensation since it was a known fact that such schemes of acquisition become known to the residents

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

Bench: ANIS,V RAMASUBRAMANIAN

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires