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

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

30). The first contention raised by the counsel for the appellant is that the intention of the Legislature in deleting Clause (29) of Section 10 and introduction of Section 10 Sub- clause (20) itself shows that the Legislature did not want to extend the benefit of exemption to Krishi Upaj Mandi Samiti. This argument is without any force because Sections

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

30). The first contention raised by the counsel for the appellant is that the intention of the Legislature in deleting Clause (29) of Section 10 and introduction of Section 10 Sub- clause (20) itself shows that the Legislature did not want to extend the benefit of exemption to Krishi Upaj Mandi Samiti. This argument is without any force because Sections

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

30-11-1998, preferred against the Order of the Assistant Commissioner of lncome Tax Central Circle-lll, PAN/GlR No.-A-2lCC-lll, Hyderabad, dated 3'1-03-1998) Between: Andhra Bank Financial Services Ltd. Hyderabad I Floor, 4-5-1 to 23, Andhra Bank Buildings, Sultan Bazar, Koti. Hyderabad - 195. ...APPELLANT AND The Commissioner o{ lncome Tax-l 500001 Aayakar

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

30-11-1998, preferred against the Order of the Assistant Commissioner of lncome Tax Central Circle-lll, PAN/GlR No.-A-2lCC-lll, Hyderabad, dated 3'1-03-1998) Between: Andhra Bank Financial Services Ltd. Hyderabad I Floor, 4-5-1 to 23, Andhra Bank Buildings, Sultan Bazar, Koti. Hyderabad - 195. ...APPELLANT AND The Commissioner o{ lncome Tax-l 500001 Aayakar

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

30-11-1998, preferred against the Order of the Assistant Commissioner of lncome Tax Central Circle-lll, PAN/GlR No.-A-2lCC-lll, Hyderabad, dated 3'1-03-1998) Between: Andhra Bank Financial Services Ltd. Hyderabad I Floor, 4-5-1 to 23, Andhra Bank Buildings, Sultan Bazar, Koti. Hyderabad - 195. ...APPELLANT AND The Commissioner o{ lncome Tax-l 500001 Aayakar

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.,

30 Writ Petitions filed by him are pending adjudication and the 4th respondent is rightly entitled to seek the information required under the 2005 Act. The petitioner filed the reply-affidavit denying the counter- allegations made by the 2nd respondent. Heard Sri R. Raghunandan Rao, learned Senior Counsel who elaborated and supported the arguments of Sri K. Govind

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

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 54 of the Transfer of Property Act, as under: “Sale” defined.—‘‘Sale” is a transfer of ownership in exchange for a price paid or promised or part- paid and part-promised. Sale how made.—Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion

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

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

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

Section- 94(3) of the JVAT Act, to contend inter-alia that since the rules are required to be placed before the State Legislature, the same by itself necessarily implies that the Rule making power conferred upon the State Government enabled the State Government to frame rules with retrospective effect. 43. In our opinion, the said contention raised

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section- 94(3) of the JVAT Act, to contend inter-alia that since the rules are required to be placed before the State Legislature, the same by itself necessarily implies that the Rule making power conferred upon the State Government enabled the State Government to frame rules with retrospective effect. 43. In our opinion, the said contention raised

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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 Principal Commissioner of Income Tax-2 vs. M/s.Value Labs

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

house and other landed property and is a Government Servant is earning sufficiently and opposite party no. 2 has rightly been directed to pay Rs. 5,000/- to the complainant-opposite party no. 2 under Section 19 (f) of the D. V. Act. It is submitted that expense of -7- Rs. 30

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

30 of the Hindu Succession Act, 1956. Further Section 5 of the Indian Succession Act speaks of succession to immovable and movable property of the deceased, only properties bequeathable. “Property” connotes an ownership or right which does not depend on the courtesy of others. It signifies a beneficial right to or a thing considered as a having money value with