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

Bench: The Learned

house property bearing the address E- 27, Vasant Vihar, New Delhi [the new asset]. 5. On 17.12.2012, a search and seizure operation was carried out under Section 132 of the Act on persons constituting the FIITJEE Group. The Assessee was also one of the persons searched. Thereafter, the AO issued a notice dated 13.08.2013 under Section 153A

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

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

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

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

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. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Housing Society admeasuring 829.25 sq.mtrs. was of the individual ownership of the petitioner Pannaben Niranjan Mehta and was her self-acquired property. Thus the petitioner was the holder of the land in question within the meaning of the said term as envisaged under the provisions of the Act. In the circumstances, as prescribed under Rule 5 of the Rules read

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

30 of 1956, amended by Act 39 of 2005, the defendants 3 and 4 have equal share declaring that each of them has got 8/49th share in the plaint schedule property. He further insisted that irrespective of the fact whether the properties is considered as joint family property or a personal family property, the defendants 3 and 4 are entitled

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

30 and 33 of the Act in form of I.A. No.9067/2011. Respondent No.2 has also filed its objections to the Award. CS(OS) No.486/2011 Page 2 3. The disputes between the parties are in relation to the Collaboration/Construction Agreement dated 21.08.1985 executed between the petitioner as “Builders”, respondent no.1 as “ Owners” and respondent nos.2 and 3 as “Confirmers

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

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 :-

house property” and deduction in respect of such income has been wrongly claimed under Section 24. Accordingly, he requested the said income to be treated as income under the head “income from business or profession”. He also claimed interest of Rs.60,50,250/- as deductible expenditure being interest paid on loans to financial institutions during the previous year

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

Section 14(1)(e) of the Act. If a person is residing abroad, he/she owns a flat or a house in Delhi, he/she wants to spend a few weeks or a few months then he/she must be allowed to stay in his/her own house. I do not find any infirmity with the finding recorded by learned Additional Rent Controller

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

House Rates Control Act, 1947 3 / 79 CRA-322-08gr (for short, 'Act'). The leaned trial Judge also accepted grounds under section 13(1)(e) (unlawful subletting by defendant no.1 in favour of defendant no.2) and 13(1)(k) (non user of the suit premises by defendant no.1-tenant). The Appellate Court decreed the suit only under section

Commissioner of Income tax-VI vs. M/s. Narpat Girji Constructions,

The appeal is allowed

housing quarters for Rs.65,00,00,000/- Crores (Rupees sixty five crores only). The transaction entered into between the company in liquidation and the applicant-Society was not in ordinary course of business, the encumbrance is not on - 17 - OSA No. 19 of 2015 good faith. Before initiating winding up proceedings, the statutory notice would have been issued

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

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 Company is that the wife of the deceased continued

Vidyananda Educational Society vs. The Deputy Director of Income Tax (Exemptions)II

Bench: The Madurai Bench Of Madras High Court Dated : 12.08.2022 Coram The Honourable Mr.Justice P.Velmurugan A.S. (Md) No.152 Of 2013 & Cross. Obj(Md)No.23 Of 2022 A.S(Md)No.152 Of 2013 The Special Tahsildar (La) Adi-Dravidar Welfare Periyakulam, Theni District. ... Appellant/Referring Officer Vs. Thiru.Manikandan (Died) 2.Mrs.Sornam 3.Mrs.Kaleeswari 4.Sivakumar 5.M.Kohiladevi ... Respondents/ Claimants Nos.2 To 5 Prayer: Appeal Suit Filed Under Section 54 Of The Land Acquisition Act, To Set Aside The Judgment & Decree, Dated 20.12.2006 Made In L.A.O.P.No. 11 Of 1996, On The File Of The Land Acquisition Claims Tribunal/Additional District Court-Cum-Fast Track No.4, Periyakulam. _________ Page 1 Of 15 Https://Www.Mhc.Tn.Gov.In/Judis

house for the Adi Dravidar. The District Collector, Madurai has issued the notification under section 4(1), dated 29.09.1994 and based on the permission granted by the Government, dated 20.12.1994, the District Collector has fixed an award at Rs.99,173/- for 3 acre 13 cents. Since the land owner did not agree to the amount determined by the District Collector