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

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

property and may by its corporate name sue and be sued. It is required to establish as many number of markets as the Government may direct for the purchase and sale of notified agricultural produce and shall provide such facilities as may be prescribed by the Government (Section 4(3)(a) of the AMC Act). There is no dispute that

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

property and may by its corporate name sue and be sued. It is required to establish as many number of markets as the Government may direct for the purchase and sale of notified agricultural produce and shall provide such facilities as may be prescribed by the Government (Section 4(3)(a) of the AMC Act). There is no dispute that

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

M/s Vodafone Essar South Ltd., vs. Deputy Commissioner of Income tax,

Housing Society, Goregaon (East), Mumbai in his name.  It is further alleged that his main source of income is derived from agriculture.   However, in the year 1992­93 and in 2002, his name was included in the list of persons falling under below poverty line. It is alleged that aforesaid property is a benami transaction for the benefit of accused no.1

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

31 ITR 226, the Patna High Court ruled that Section 4(3)(i) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only ITA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/2011 and 1051/2011 Page 16 of 20 where the property itself is held under a trust or other

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 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 IV vs. Shri Raaj Kumar Jain

31 Surendra Constable. Proved transfer of case properties to FSL, Hyderabad, AIIMS, CFSL, New Delhi and back to CBI on different dates. 32 Mahabir Singh Constable. Present when the missing complaint dt. 07.06.2005 of 'L' (5 year old girl) was registered in the Police Station. 33 Kunwar Pal Singh Constable. Recorded the missing person complaint regarding 'L'. 34 Subedar Singh

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 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

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.

31. Another condition under Section 14(3)(c)(ii) is that the plaintiff has a substantial interest in the performance of the contract and the interest is of such a nature that compensation in money for non-performance of the contract is not an adequate relief. The intent of the section is to make a distinction between cases where

COMMISSIONER OFINCOME TAX VJA vs. U. RAJI REDDY

Bench: V.ESWARAIAH,K.G.SHANKAR

Section 260 A of the Income Tax Act, 1961 ('Act') against the orders of the Income Tax Appellate Tribunal (ITAT). Eight of these are appeals by the Assessee and two are by the Revenue. 2. The Assessee's appeals being ITA No. 841/2007 (corresponding to hA No. 1 167/Del/2002 before the ITAT for the AY 1996-97), ITA No. 848/2007

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

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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

house property. The said provision reads as follows: ITAs 166, 168, 243, 778/2006 Page 8 “Section 23. ANNUAL VALUE HOW DETERMINED. (1) For the purposes of section 22, the annual value of any property shall be deemed to be - (a) The sum for which the property might reasonably be expected to let from year to year; or (b) Where