Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

25 lakh rupees instead of 10 lakh rupees. 4.4 Applicability.--This amendment has been made effective from [1st April. 20l2, and will, accordingly, apply in relation to the assessment year 2012-13 and Page 40 of 96 C/TAXAP/627/2015 JUDGMENT subsequent years.” Departmental circular.-1. Definition of “Charitable purpose” under section 2(15) of the Income-tax Act, 1961-reg- Section

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

Sections 25 and 27 of the Arms Act. It was asserted that Police Post-Mehatpur informed the Police Station Sadar Una that a shooting incident had taken place in plot No. 12B of Mehatpur Industrial Area. SI/SHO Kamaldeep (PW50), ASI Maan Singh (PW28), ASI Anjan Pal, HC Rajiv Kumar, HC Sartaj Singh and Constable Rajat Kumar went to verify

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

Bench: The Learned

25. The aforesaid decisions were rendered in the context of construing whether the new asset purchased is ‘a residential house’ – an expression used in Section 54 and 54F of the Act. However, the said decisions would be equally applicable for construing the term ‘one residential house’ as used in clause (i) of the proviso to Section

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

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-IV vs. M/S NMDC LIMITED

In the result, this Appeal Suit is partly allowed by modifying the

Bench: The Madurai Bench Of Madras High Court Reserved On : 19.03.2024 Delivered On : 18.06.2024 Coram The Hon'Ble Mrs.Justice L.Victoria Gowri A.S.(Md)No.110 Of 2015 1.S.Govindasamy 2.S.Rajaraman 3.S.Kalaiselvan ... Appellants

25 years back, the Hindu Women's Right to Property Act 1/90 is not applicable. Thus each of the plaintiff is entitied to 8/35 share in all the suit properties and the first defendant is entitled to 8/35 share and the defendants 2 to 4 are each entitled to 1/35 share in all the suit properties. Since the 2nd defendant

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

Section 14 (1) (e) on the basis of the pleadings in the eviction petition it would be relevant to note down paragraphs vi, vii & viii of the eviction petition as under: RC.REV. 392/2013 & 394/2013 Page 3 of 46 vi) Recently, the petitioner has acquired specialized knowledge of processing of oil, particularly used turbine oil and that too “online” (i.e. without

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

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

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

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. Dr. T.Ravi Kumar,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

25,000/- under head “income from house property” i.e., lease rent Rs.15,00,000/- less Rs.3,75,000/- as deduction under Section

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

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

houses are not really the objects, but were clauses stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine Section 11(4A) vis-à- vis Section 11(4) of the Act. He held that the amended provisions of Section 11(4A) would apply from the assessment year

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

HOUSING PVT.LTD ...... Respondent Through: Mr. M.S. Syali, Senior Advocate with Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE SANJEEV NARULA ITA 210/2003 & connected matters Page 5 of 36 J U D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

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

HOUSING PVT.LTD ...... Respondent Through: Mr. M.S. Syali, Senior Advocate with Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE SANJEEV NARULA ITA 210/2003 & connected matters Page 5 of 36 J U D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income

THE COMMISSIONER OF INCOME TAX III HYDERABAD vs. M/s. Vasant Organics Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

25,000/- is shown towards the income from his house property. Even after the death of the deceased, this income towards rent, is continued and therefore, this amount shall be deducted from the gross annual income of the deceased while assessing the compensation amount. 10 fa963.05 Shantaram Vs Janabai & Ors 8. Next submission of the learned counsel for the Insurance

The Commissioner of Income Tax-III vs. M/s.V.S.T.Industries Ltd

Appeal is allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house.” (emphasis is mine) 7(i). As per the ratio of the Supreme Court in the case of Yudhishter (supra) after passing of the Hindu Succession Act, RFA No.268/2006 Page 8 of 21 1956 the position which traditionally existed with respect to an automatic right of a person in properties inherited by his paternal predecessors-in-interest from the latter

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

house property, (by taking annual value @ `.75,000/- per month for each of the assessment years) was not justified. The additions were deleted. The revenue’s appeal to the ITAT was rejected by the impugned order. 4. The assumption of jurisdiction to re-assess the income had been upheld by the CIT (A); this was challenged by the assessee