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

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

1) and 12 of the IT Act provided they are considered as institutions established for advancement of objects of general public utility, because the Parliamentary benefit under Section 10(20) is altogether different from the benefit granted by the tax machinery subject to statutory conditionalities contained in Sections 11 to 13 of the IT Act. (iii) Whether AMC is entitled

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

1) and 12 of the IT Act provided they are considered as institutions established for advancement of objects of general public utility, because the Parliamentary benefit under Section 10(20) is altogether different from the benefit granted by the tax machinery subject to statutory conditionalities contained in Sections 11 to 13 of the IT Act. (iii) Whether AMC is entitled

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

iv) of sub- section (4)] which fulfills all the following conditions, namely:- (i) it is not formed by splitting up, or the reconstruction, of a business already in existence: - - 25 Provided that this condition shall not apply in respect of an [undertaking] which is formed as a result of the re-establishment, reconstruction or revival by the assessee

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

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 - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

housing loans to them, without making proper pre-sanction verifications, and accepting forged income tax returns, and without ensuring the end use of funds. Sri.Joy was found guilty and convicted along with the other accused, and he was sentenced to undergo simple imprisonment for two years each and fine, under Section 120B read with Sections

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, Rajahmundry. vs. m/s Ganesh Arrack Contractors,

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

COMMISSIONER OFINCOEMETAX vs. M/S. V.SATYANARAYANA AND OTHERS

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

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

IV of the Act provide the modalities. While doing so, deductions to be made in computing the total income are enumerated in Chapter VIA. Chapter VIII deals with rebates and reliefs to be allowed in computing income tax. The law mandates that every person shall furnish a return of the total income if it exceeds the maximum amount which