Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

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

property and Rs.83,60,46,867/- as income from the business of banking. The assessee claimed deduction of business income under Section 80P(2)(a)(i) of the Income-tax Act. The assessing officer, namely, the Deputy Commissioner of Income-tax took up the return for scrutiny and found that the assessee had Rs.61,87,16,546/- as statutory reserve

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VII. 'H' schedule property (item 15 in O.P No.559 of 2006) in O.P No.775 of 2006 74. This property is extending 2.200 cents in Kaduppassery village in the joint name of Sri.Joy and Smt.Mini. The total consideration shown is Rs.5,500/-. It was purchased for laying pipelines and also as a pathway to the house in 'A' schedule

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE FOR R2; SRI. D.N. NANJUNDA REDDY, SR. COUNSEL FOR SRI. B.S. SACHIN, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE

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

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

VII, Adityapur Industrial Area, Jamshedpur through its Managing Director- cum-Authorized Signatory Atul Taunk ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary-cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur 3. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur .…. … Respondents With W.P.(T) No.3950

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VII, Adityapur Industrial Area, Jamshedpur through its Managing Director- cum-Authorized Signatory Atul Taunk ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary-cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur 3. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur .…. … Respondents With W.P.(T) No.3950

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

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information or document including an invoice

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information or document including an invoice

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 4(2)(c) of the Rules, 2015 provides for a certificate from the Village Officer concerned to the effect that the land in respect of which quarrying permit is applied for, is not assigned for any special purpose by the department of Land Revenue. Rule 27 of the Rules, 2015 deals with an application for grant or renewal

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

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

56 of 300 codicil. The defendants, sisters of MPB as executors of the earlier will of PDB dated 13.07.1982 resisted such a prayer. Thus, the core of the dispute is the will executed by PDB which has given rise to a spate of litigation before this court and even after the lapse of more than 18 years after the demise

The Principal Commissioner of Income Tax-2 vs. M/s.Value Labs

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

property and is a Government Servant is earning sufficiently and opposite party no. 2 has rightly been directed to pay Rs. 5,000/- to the complainant-opposite party no. 2 under Section 19 (f) of the D. V. Act. It is submitted that expense of -7- Rs. 30,000/- was incurred towards the medical expenses and the same was rightly

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

property. A lease can be validly transferred only under a registered Assignment of Lease. It is time that an end is put to the pernicious practice of SA/GPA/WILL transactions known as GPA sales.” Page 50 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. 26. That

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

56. Moreo,,,er 2n agent must have a pre_existingl interest in the principal's assets for an agency to be irrevocable. S:c1it,n 2O2 of |ne Indian Contrar:t P t:t, 7872, provides that where the agent L imself has an interest in the prcperty, which forms the subject rnatl er < f the agency, the agency canno

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

56. Moreo,,,er 2n agent must have a pre_existingl interest in the principal's assets for an agency to be irrevocable. S:c1it,n 2O2 of |ne Indian Contrar:t P t:t, 7872, provides that where the agent L imself has an interest in the prcperty, which forms the subject rnatl er < f the agency, the agency canno