The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

House, Nhava Sheva. 5. Commissioner of Customs, Office of the Commissioner of Customs (NS-1), Jawaharlal Nehru Customs House, Nhava Sheva. …Respondents WITH WRIT PETITION NO. 2091 OF 2022 Balkrishna Industries Ltd, Page 108 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

The Commissioner of Income Tax III, vs. Sri Ravi Sanghi

The appeal is allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 27(iiib) of the Income Tax Act, the income derived by the assesse from letting out shopping space is to be assessed under the head “income from house property” and not as “income from business”. 4 4. Aggrieved with the assessment order, the appellant assessee had filed an appeal before the Commissioner of Income Tax (Appeal) which was allowed

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

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

5) or in breach of Section 13(1) generally and Section 13(1)(d) specifically. ANALYSIS OF PROVISIONS OF AMC ACT AMC Act provides for establishment of notified market areas/yards for purchase and sale of agricultural produce and livestock and for better regulation of such markets. Various Provincial States even in pre- independent period had such marketing legislation with

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

5) or in breach of Section 13(1) generally and Section 13(1)(d) specifically. ANALYSIS OF PROVISIONS OF AMC ACT AMC Act provides for establishment of notified market areas/yards for purchase and sale of agricultural produce and livestock and for better regulation of such markets. Various Provincial States even in pre- independent period had such marketing legislation with

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. The Family Court, Thrissur, after evaluating the facts, evidence and circumstances, allowed O.P No.366 of 2006 dissolving their marriage, dismissed O.P No.559 of 2006, and decreed in part O.P No.775 of 2006 as per common judgment dated 31.12.2011. 6. Challenging the decree of divorce in O.P No.366 of 2006, the husband filed Mat.Appeal No.244 of 2012. Against dismissal

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 INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

house at 7 o'clock in the evening. The girl was unconscious during the day. PW 2 told her husband as to what had happened to their daughter. The police station was at a distance of 15 km. According to the testimony of PW 1 no mode of conveyance was available. The police was reported to the next day morning

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

5) of this section, it is clear that it cannot be said to be acquired at the expense of the patrimony of ancestral estate. Such property is, therefore, self- acquired in the technical sense of the term. As property described in cl (4), it is a question of fact as to whether it constitutes self- acquired property

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

Bench: The Learned

Section 54F of the Act asserting that the consideration received from the sale of shares of FIITJEE Ltd. — an unlisted company, the gains from which would otherwise be chargeable to tax as capital gains — was invested in acquiring a residential house property bearing the address E- 27, Vasant Vihar, New Delhi [the new asset]. 5

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.

property in favour of respondent no.3 and 5% of the proposed total constructed area in favour of respondent no.2. 6. The disputes between the parties arose as the respondent no.1 cancelled the Collaboration Agreement vide its notice dated 14.06.1986. 7. The petitioner filed a petition under Section 20 of the Act seeking appointment of an Arbitrator and reference of disputes

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 :-

5 Mumbai dated 09.09.2002 stating that it was by mistake and oversight that the income of leasing hotel has been shown in the return under the head “income from house property” and deduction in respect of such income has been wrongly claimed under Section

SMT. SHANTHA VIDYASAGAR ANNAM vs. INCOME TAX OFFICER, WARD-4(2) HYDERABAD

In the result, the orders dated 09

Bench: J SREENIVAS RAO,ALOK ARADHE

house propery. 5. The assessing offrcer by arr order d,ated 21.O2.2OO2 inter atia held that the clevelopment agreement dated 04.05.1,196 is a transfer within the meaning of Section 2$7) of the Act. The assessing officer firrther held that the assessee is not eetitled to benefit of Section 54F of the Act. The assessing officer, therefore, determined

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

5. 40 Dinesh Yadav Investigating Officer prior to the CBI. Arrested the accused and supervised recoveries and seizures made on 29.12.2006 and 30.12.2006. 41 R.P. Sharma ASI. Witness to appellant’s S27 disclosure statement of a knife on 11.01.2007. 42 Dr. V.K. Mahapatra Prepared the report of CFSL, Delhi, analyzing the case properties. Proved blood stains report of CFSL, Delhi

The Commissioner of Income Tax-V vs. M/s.Sri Somnath Wood Industries

In the result, revision application succeeds

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house property. She, therefore, inducted the tenant (a partnership firm) in the suit premises, at a monthly rent. On lease period having come to an end, Minakshi surrendered possession, factually and constructively as well, of the entire leased property to the landlord. 4. A son of the landlord is a practicing advocate. He practices on civil and criminal side