Commissioner of Income Tax, vs. Agricultural Market Committee,

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

iv) The scheme of Section 11 to 13 in general and the restrictive provisions of section 13 in particular cannot be made applicable to the case of a local authority like the applicant. The basic incentive of tax exemption under the scheme of provisions of the Income Tax Act, 1961, cannot be intended for utilization of public property and applicant

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

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

iv) The scheme of Section 11 to 13 in general and the restrictive provisions of section 13 in particular cannot be made applicable to the case of a local authority like the applicant. The basic incentive of tax exemption under the scheme of provisions of the Income Tax Act, 1961, cannot be intended for utilization of public property and applicant

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

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

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, vs. Agricultural Market Committee,

Appeals are allowed

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

properties or combinations, whether by hand labor or machine. (Tara Agencies[5]). The word 'manufacture' has been defined in Halsbury's Laws of England, (3rd Ed. Vol. 29 p.23) as a manner of adapting natural material by the hands of man or by man-made devices or machinery, and as the making of an article or material by physical labour

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

IV MAIN ROAD EXTENSION KOTTURPURAM CHENNAI-600 085. 3. MRS.M.E.SUJATHA W/O SRI.R.HARIHARADAS AGED ABOUT 56 YEARS R/AT NO.3/20, FOURT MAIN ROAD KOTTUR GARDENS CHENNAI – 600 085. ...PETITIONERS 63 (BY SRI. H.R.ANANTHA KRISHNAMURTHY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY TO DEPARTMENT URBAN AND HOUSING MULTI-STORIED BUILDING VIDHANA SOUDHA BANGALORE-560 001. 2. THE COMMISSIONER BANGALORE

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

24 months. 30. A perusal of the provision of Section 18(4)(ii)and 18(4)(iii) of the JVAT Act, without insertion of substituted proviso would reveal that 47 although in the aforesaid un-amended provisions also, provisions were incorporated for availing ITC in respect of “sales” falling under section 8(1) of the CST Act, 1956, but there

S.l. Shiva Raj vs. Commissioner of Income Tax,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

24 months. 30. A perusal of the provision of Section 18(4)(ii)and 18(4)(iii) of the JVAT Act, without insertion of substituted proviso would reveal that 47 although in the aforesaid un-amended provisions also, provisions were incorporated for availing ITC in respect of “sales” falling under section 8(1) of the CST Act, 1956, but there

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV