Commissioner of Income Tax, vs. Agricultural Market Committee,

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

23(1) and the Government is only paid interest thereon under Section 28(1) just as interest would be paid on any money due as a debt. That the activity of the respondent Corporation is not carried on with the object of making profit is made abundantly clear by the provisions of Section 30 under which, prior to the amendment

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

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

23(1) and the Government is only paid interest thereon under Section 28(1) just as interest would be paid on any money due as a debt. That the activity of the respondent Corporation is not carried on with the object of making profit is made abundantly clear by the provisions of Section 30 under which, prior to the amendment

COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD

In the result, Income Tax Appeal No

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

house property No. 133/225 Rs. 3,40,000/- 16. Assessee preferred appeal against aforesaid order of assessment which has been partly allowed by Tribunal vide impugned judgment. Both parties have filed respective appeals to the extent order of Tribunal is against them. 17. Tribunal has considered various issues of Assessee and returned findings, in brief, as under:- (a) Warrant

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

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

23 accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years.] (2) The deduction specified in sub-section (1) may, at the option of the assessee

THE COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. SMT.M.VIJAYA, HYDERABAD

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. SRI V.CHENNA KESAVA RAO

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR.COMMISSIONER OF INCOME TAX, HYD vs. M/S CONEXANT SYSTEMS INDIA PVT.LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PRL.COMMISSIONER OF INCOME TAX, HYD vs. M/S. AMR INDIA LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR.COMMISSIONER OF INCOME TAX-I vs. M/S. CONEXANT SYSTEMS INDIA PVT.LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE COMMISSIONER OF INCOME-TAX-1, HYDERABAD vs. AP STATE AGRO INDUSTRIES DEVP CORP LTD, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

COMMISSIONER OF INCOME TAX, TIRUPATHI vs. M/S. DIVYA TRANSPORT, SPSR NELLORE DISTRICT.

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. M/S GAYATRI SUGARS LTD, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR.COMMISSIONER OF INCOME TAX (CENTRAL), HYD vs. M/S GAYATRI SUGARS LTD, HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Pr.Commissioner of Income Tax-6 vs. Sri. C.Radha Krishna Kumar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Commissioner of Income Tax-II, vs. Shri Shikari Viswanatham

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Commissioner of Income-Tax-i vs. M/s Andhra Bank

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Principal Commissioner of Income Tax-4 vs. M/s Microsoft Global Services Center P Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Commissioner of Income Tax IV, vs. M/s. Mega Cyber Tech Ltd.,

Bench: RAMESH RANGANATHAN,SURESH KUMAR KAIT

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels