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

house property. 61. The CIT(A) reversed this finding of the AO holding that the lease of ITA 210/2003 & connected matters Page 28 of 36 space is a part of the Assessee‟s business and such expenditure incurred on the lease is a part of the business and such expenditure and exploitation of the stock in trade is admissible

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

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

house property. 61. The CIT(A) reversed this finding of the AO holding that the lease of ITA 210/2003 & connected matters Page 28 of 36 space is a part of the Assessee‟s business and such expenditure incurred on the lease is a part of the business and such expenditure and exploitation of the stock in trade is admissible

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

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.

houses to be given as alternative accommodation to respondent nos. 2 and 3. 54. The Arbitrator refused to grant such additional directions and held as under:- “The reason is that all these directions relate to the events arising post award period. After I have given the award, I have no jurisdiction to give further directions. That jurisdiction would lie with

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 HYDERABAD vs. M/s. Vasant Organics Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 134 (c) of the Motor Vehicles Act, 1988, by giving following information in writing to the Insurance Company : a) Insurance Policy Number and also its validity, b) The date and time of the accident, c) Particulars of persons injured and killed in the accident, d) Name of the driver and particulars of his driving license. 25. In the case

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

65,500/­   and   accused   no.9   had   paid 11 of 31 REVN.309.2013 & Group.doc Rs.3,62,500/­   to   purchase   the   said   house   jointly   in   1997   and subsequently the house was sold to accused no.2 for Rs.7 lakhs in 2000.   It is submitted that there is no allegation against her.  The said property was jointly in the name of applicant and her mother

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 at Anand Lok was under demolition and an apartment building was to be constructed there. For those apartments, secret bookings were alleged to have been made and money was received by family members of the petitioners. The note of Respondents No. 2 & 3 there stated that 21 the petitioners did not disclose receipt of compensation in income

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

Bench: Adverting To The Facts Of The Case It Is Beneficial To Mention Here That No Affidavit Had Been Filed On Behalf Of The State (Present Appellant In Both The Appeals) In Either Of The Two Writ Petitions. Learned Counsel Appearing For The State Before The Hon’Ble Single Judge Had Agreed For Disposal Of The Two Writ Petitions Without Affidavits Being Filed On The Ground That Arguments Have To Be Advanced On Question Of Law Only. 3. A Compendium Of Facts Relevant For Disposal Of These Appeals Is As Follows:

Section 23 of the Companies Act, 1956. 12. Incorporation of an organisation by registration was presented in 1844 and the precept of limited liability of an organisation followed in 1855. In this manner in 1897 in Salomon Vs. Salomon & Company (1897 A.C.22), the House of Lords influenced these establishments and solidified into English law the twin ideas of limited liability

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

Appeals are disposed of, with no order as to costs

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

house in Mussoorie and, therefore, was not entitled to exemption u/s 54F of the Income Tax Act, 1961? ITA No. 405/2005 (3) Whether the Income Tax Appellate Tribunal was correct in taking the market value of the shares quoted at the stock exchange on 05.05.1998 as the basis for computing the capital gains under Section 48 of the Income

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 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect of minerals.-- (1) The Central

COMMISSIONER OF INCOME TAX RAJAHMUNDRY vs. M/S K.BHASKARA RAO AND OTHERS TUNI

Appeal is allowed

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

house, and the lessee had further sublet the same, to sub-lessees. On redemption the purchaser of the interest of the mortgagor filed a suit for possession of the property from the head lessee and the sub-lessees. The sub- lessees claimed the benefit of East Punjab Urban Rent Restriction Act, 1949 (3 of 1949). In this High Court three

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

property to RFSL, Mandi and Dharamshala. Rajesh Kumar (PW32) was posted as Assistant Director, RFSL, Mandi, who issued the report of analysis (Ext. PX). Arun Kumar (PW33) was employed in Jain Oil Mills and proved that Pradeep Gupta was looking after the work in the absence of Vinod Jain. Satwinder Kumar (PW34) developed the photographs and transferred the contents

M/s. PLL-Suncon Joint Venture vs. The Deputy Commissioner of Income Tax

properties. The defendant/respondent in spite of interim award did not provide the books of accounts to the appellant as well as to the arbitral tribunal. The appellant challenged those valuations by OMP 400/09. The appellant had also filed two OMPs being OMP No. 428/09 as well as OMP no. 429/09 for certain directions under Section

The Pr.Commissioner of Income Tax (Central) vs. M/s Vaishnavi Educational Society

In the result, this Cross Objection is allowed and the suit is

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house in Kerala. The second plaintiff who returned to her residence at Thiruvananthapuram many times demanded the first defendant to return the documents. But he was evading the return of the same by saying lame excuses. In that circumstances the plaintiffs respectively cancelled their power-of-attorney by executing revocation deeds on 22.07.2008 and 29.07.2008 and the matter of revocation

The Commissioner of Income Tax (Central) vs. Sri.G.Sanjay Chowdary

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

property and to carry out building and engineering operations and to take all steps for the purpose of development of the Belagavi urban area. (e) The activity of the respondent is thus a charitable activity as defined under the expression ‘charitable trust’ is defined under section 2(15) of the Act. The activity of the respondent comes within the scope

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

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

65 The st.ar e,rr t:nt below consists of a few instances of the recurring pattern of the t-it. sactions: (i) The appell:nt Nos.1 and 2 (lmage Developers aed C.V. Rao) deposited rn amount of Rs.1|,94,OOOI- uid.e 2 cheques dated 09.72.1\191 in the Andhra Bank account of the res,pondent No.2 (N.Vija1.zr l,rLkshmi

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

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

65 The st.ar e,rr t:nt below consists of a few instances of the recurring pattern of the t-it. sactions: (i) The appell:nt Nos.1 and 2 (lmage Developers aed C.V. Rao) deposited rn amount of Rs.1|,94,OOOI- uid.e 2 cheques dated 09.72.1\191 in the Andhra Bank account of the res,pondent No.2 (N.Vija1.zr l,rLkshmi