Commissioner of Income Tax, vs. Agricultural Market Committee,

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

2) of Section 16 provides that the Central Market Fund shall be vested in the State Government and deposited in the Government treasury at Hyderabad. It is administered and applied by the Director of Marketing for all or any of the purposes set out therein viz.: “(i) grant-in-aid of the market committees for the first year after their

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

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

2) of Section 16 provides that the Central Market Fund shall be vested in the State Government and deposited in the Government treasury at Hyderabad. It is administered and applied by the Director of Marketing for all or any of the purposes set out therein viz.: “(i) grant-in-aid of the market committees for the first year after their

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

Section 80P(2)(a)(i) of the Act. The Senior Counsel for the Revenue brought to our notice the decision of Uttarakhand High Court in Nainital Dist. Cooperative Bank wherein it was held that the income received by a cooperative bank from house property

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

Section 80P(2)(a)(i) of the Act. The Senior Counsel for the Revenue brought to our notice the decision of Uttarakhand High Court in Nainital Dist. Cooperative Bank wherein it was held that the income received by a cooperative bank from house property

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

Section 80P(2)(a)(i) of the Act. The Senior Counsel for the Revenue brought to our notice the decision of Uttarakhand High Court in Nainital Dist. Cooperative Bank wherein it was held that the income received by a cooperative bank from house property

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

Section 80P(2)(a)(i) of the Act. The Senior Counsel for the Revenue brought to our notice the decision of Uttarakhand High Court in Nainital Dist. Cooperative Bank wherein it was held that the income received by a cooperative bank from house property

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

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

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

Commissioner of Income Tax - II vs. M/s. Inforaise Technologies Pvt. Ltd.,

property or money to be other than that of a religious endowment or specific endowment, as the case may be.” The argument of the learned counsel so far as the power of the State or its authorities with respect to monitoring certain affairs of the temple cannot be denied, however, the question which begs consideration is whether, in the first

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

Appeals are disposed of, with no order as to costs

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

house in Mussoorie and, therefore, was not entitled to exemption u/s 54F of the Income Tax Act, 1961? ITA No. 405/2005 (3) Whether the Income Tax Appellate Tribunal was correct in taking the market value of the shares quoted at the stock exchange on 05.05.1998 as the basis for computing the capital gains under Section 48 of the Income

The Commissioner of Income Tax III, vs. Sri Ravi Sanghi

The appeal is allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 27(iiib) of the Income Tax Act, the income derived by the assesse from letting out shopping space is to be assessed under the head “income from house property” and not as “income from business”. 4 4. Aggrieved with the assessment order, the appellant assessee had filed an appeal before the Commissioner of Income Tax (Appeal) which was allowed

The Commissioner of Income Tax (Central) vs. Sri.G.Sanjay Chowdary

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

property and to carry out building and engineering operations and to take all steps for the purpose of development of the Belagavi urban area. (e) The activity of the respondent is thus a charitable activity as defined under the expression ‘charitable trust’ is defined under section 2(15) of the Act. The activity of the respondent comes within the scope

The Commissioner of Income Tax-III vs. Sri Anand Prakash Sanghi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

property was handed over to the expected vendee and that the vendee continues to remain in possession. The vendee, M/s.MAPL, has written a letter to the Department, which is produced at Annexure-D admitting that the possession of the building was taken by them on 4.12.1998. Hence, inter se parties, there is no dispute that the possession was ITA 33/10

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

SECTION 19(1) OF THE B.D.A. ACT ISSUED IN THE KARNATAKA GAZETTE DATED 18.06.2014 (ANNEX-A) IN SO FAR AS THE PETITIONER'S PROPERTY IS CONCERNED BEING PROPERTY NO.206, CARVED OUT IN SY.NO.48/1 OF DASARAHALLI VILLAGE AND ETC. IN W.P. NO. 43963/2014: BETWEEN: 1. SRI KRISHNAPPA 93 S/O.LATE RAMAIAH, AGED ABOUT 56 YEARS, 2. SRI S. R. ANJINAPPA

SMT. SHANTHA VIDYASAGAR ANNAM vs. INCOME TAX OFFICER, WARD-4(2) HYDERABAD

In the result, the orders dated 09

Bench: J SREENIVAS RAO,ALOK ARADHE

2$zl(v) of the Act, reference has been made to Section 53A of the Transfer of property Act, lg,l2, which incorporates the doctrine of equity of part performance (,f contract. Section 53A introduces in limited form the doctrine o equity of part performalce in India where requirements mentioned in the provrslons are satisfied (see Ramachandra5Sra vs. Section