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

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

24. (2009) 308 ITR 401 (MP) 25. AIR 2004 SC 86 26. (1944) 1 All ER 119 27. 1909 AC 323 28. AIR 1960 SC 1203 29. AIR 1961 SC 343 30. (2006) 285 ITR 237 THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

24. (2009) 308 ITR 401 (MP) 25. AIR 2004 SC 86 26. (1944) 1 All ER 119 27. 1909 AC 323 28. AIR 1960 SC 1203 29. AIR 1961 SC 343 30. (2006) 285 ITR 237 THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos

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

24. We have heard respective submissions, perused record and various authorities cited at the Bar. 25. Search was conducted pursuant to warrant of authorization under Section 132(1) of Act, 1961 and Block Assessment has been made under Chapter XIV B; in particular, Section 158 BC of Act, 1961.It would be appropriate to have a glance over Section 132(1

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

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

24 sub-section (4), the provisions of this sub- section shall have effect as if for the words “fifteen years”, the words “twenty years” had been substituted.] [(2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), the deduction in computing the total income of an undertaking providing telecommunication services, specified in clause (ii) of sub-section

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

vi) The conduct of the parties concerned in dealing with the property after the sale. 23. The Apex Court re-affirmed the six tests to determine the nature of a transaction as benami or not, in a subsequent decision Valliammal vs. Subramanian (AIR 2004 SC 4187). 24. Section 3(1) and (2) of the Benami Transactions (Prohibition) Act, 1988 (before

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

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

VI, Industrial Area, Gamharia, Jamshedpur through its Director, Sudhir Rai ..... … Petitioner 25 Versus 1. The State of Jharkhand, through the Secretary, Finance Department, Project Building, Dhurwa, Ranchi 2. The Commissioner of Commercial Taxes, Project Bhawan, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur, Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes, (Adityapur Circle), Jamshedpur 5. Assistant Commissioner

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VI, Industrial Area, Gamharia, Jamshedpur through its Director, Sudhir Rai ..... … Petitioner 25 Versus 1. The State of Jharkhand, through the Secretary, Finance Department, Project Building, Dhurwa, Ranchi 2. The Commissioner of Commercial Taxes, Project Bhawan, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur, Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes, (Adityapur Circle), Jamshedpur 5. Assistant Commissioner

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

VI) Section 4 A was inserted vide Amendment Act of 1976 and it read as under before Amendment Act of 2001: “4.A. Provision for entry tax at enhanced rate on certain goods consumed or used in manufacture of other goods. - (1) The State Government may. by notification, specify the local area or areas and the goods which are used

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 4(2)(c) of the Rules, 2015 provides for a certificate from the Village Officer concerned to the effect that the land in respect of which quarrying permit is applied for, is not assigned for any special purpose by the department of Land Revenue. Rule 27 of the Rules, 2015 deals with an application for grant or renewal

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

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

COMMISSIONER OF INCOME TAX [TDS] HYDERABAD vs. M/S GHMC ,HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

House, Hauz Khas, New Delhi- 110016. The property documents are not available, steps are being taken to ascertain the title docs. This address has been used by the Dahiya Brothers for all their companies. Title documents of the said property have not been made available to the Official Liquidator.” 14.1 It is contended by the Official Liquidator that in view

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

vi) minimum customs values; or (vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

vi) minimum customs values; or (vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd.,

vi) Recently, the petitioner has acquired specialized knowledge of processing of oil, particularly used turbine oil and that too “online” (i.e. without stopping the turbines generating electrical energy). The petitioner and/or his private limited company have been negotiating with the various Corporations and Companies (both under the Public Sector as well as the private sector) for reprocessing the same (then

The Commissioner of Income Tax V vs. M/s.Orchem Industries

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

House Rates Control Act for eviction on the ground of sub-letting, Page 11 of 36 C/CRA/79/2007 JUDGMENT the landlord has preferred an appeal wherein the judgment was reversed and it was held that mere fact that tenant is a majority shareholder does not sufficient to disprove sub-letting. It was shown that tenant is actually controlling and managing business

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

house of 3rd defendant. Thus, the direct execution of the sale deed Ex.P1 is spoken by PW1 and PW6 but the legal formality of registration was not effected. 82. The features of valid contract as mentioned in Section 10 of the Indian Contract Act, 1872 are offer and acceptance, legal relationship, contractual capacity, competency of the parties to enter into