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-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

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 Inccome Tax-III vs. Speectra Shares AND Scrips Pvt Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

66 ITR 596 ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -16- KSBC, the rental income earned from such activity be reckoned as income from the business. According to him, the said argument is without merit. That, the mere fact the assessee derives operational advantage is not the criteria for classifying the rental income as income earned from the business. For meriting

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

house and developed friendship with her and gradually developed interest in looking after the welfare of 1st defendant and catering to her needs. During that time, R. Devdas and Jude Devdas used to call upon 1st defendant to sign some papers stating that the papers are necessary to look after Tataguni estate properly and also to look after the paintings

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.

66. The above terms clearly indicate that under the Collaboration Agreement a right in the property was created in favour of the petitioner and the agreement in question was not a pure construction contract. 67. However, the issue is whether this contract, in spite of it being a Development Agreement, is specifically enforceable. For answering this question few Clauses

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,

Sections 109, 465, 467, 471, 474, 420 r/w 120B of Indian Penal Code. 2. The case of prosecution is that the accused nos.2 to 12 have aided   and   abetted   the   accused   no.1   to   acquire   wealth   of Rs.2,66,28,628/­ disproportionate to his known source of income. 3. The gist of the prosecution case is that the accused no.1 while

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

COMMISSIONER OF INCOME TAX [TDS] HYDERABAD vs. M/S GHMC ,HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

House, Hauz Khas, New Delhi- 110016. The property documents are not available, steps are being taken to ascertain the title docs. This address has been used by the Dahiya Brothers for all their companies. Title documents of the said property have not been made available to the Official Liquidator.” 14.1 It is contended by the Official Liquidator that in view

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

Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems

Appeal is partly allowed

66 held that even an illegitimate son can be equated with natural son and treated as coparcener and proceeded to answer issue no.6 by holding that defendant no.3 is also entitled for a share in ‘A’ schedule property and that plaintiffs no.1 to 5 and defendants no.1 and 3 were 24 entitled to 1/7th share each. The trial court further

The Director of Income Tax-(Exemptions), vs. Vasavi Academy of Education

Bench: ANIS,SANJAY KUMAR

property has been purchased in the name of the father-in- law of accused Prasanta Kumar Panda, namely, Prafulla Chandra Mishra, it has been acquired by accused Prasanta Kumar Panda and then has been shown to have been gifted to the petitioner in the year 1998 - 3 - saying that as the donee is the daughter of the donor

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

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