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

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

35. Arguments have been advanced by learned counsel for the 50 petitioners that by virtue of said amendment, raw materials which are in the nature of consumables, have been denied benefit of ITC and the said classification sought to be made is wholly violative of Article 14 of the Constitution of India as the said classification amounts to sub-categorizing

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

35. Arguments have been advanced by learned counsel for the 50 petitioners that by virtue of said amendment, raw materials which are in the nature of consumables, have been denied benefit of ITC and the said classification sought to be made is wholly violative of Article 14 of the Constitution of India as the said classification amounts to sub-categorizing

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

ii) Municipality as referred to in clause (e) of article 243P of the Constitution; or (iii) Municipal Committee and District Board, legally entitled to, or entrusted by the government with, the control or management of a Municipal or local fund, or (iv) Cantonment Board as defined in Section 3 of the Cantonments Act, 1924 The revenue contends that the expression

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

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

ii) Municipality as referred to in clause (e) of article 243P of the Constitution; or (iii) Municipal Committee and District Board, legally entitled to, or entrusted by the government with, the control or management of a Municipal or local fund, or (iv) Cantonment Board as defined in Section 3 of the Cantonments Act, 1924 The revenue contends that the expression

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

ii) xxxxxxxx (iii) any undertaking which develops, develops and operates or maintains and operates an industrial park or special economic zone notified by the Central Government in accordance with the scheme framed and notified by that Government for - - 29 the period beginning on the 1st Day of April, 1997 and ending on the 31st day of March

The Commissioner of Income Tax IV vs. Prefab Gratings Limited,

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

HOUSING COMPLEX R.G. BARUAH ROAD CHANDMARI GUWAHATI P.S. CHANDMARI GUWAHATI DIST. KAMRUP ASSAM. 4:MD. MATIUR RAHMAN S/O ALHAZ AHMADUR RAHMAN R/O MOROMI PATH HATIGAON Page No.# 2/26 GUWAHATI-38 DIST. KAMRUP ASSAM. 5:MD. ABDUR RAHMAN S/O MD. ABDUL ALI R/O DEHAR KUNIHA ADHIYAPARA HAJO P.S. HAJO DIST.KAMRUP ASSAM Advocate for the Petitioner : MS.P HUJURI Advocate for the Respondent

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 Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

house 8. property, interest on securities, capital gains, or other sources, the word 'income' should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purpose of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise.lt

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows