A.P.State Civil Supplies Corporation Limited vs. The Income tax Officer

Bench: J SREENIVAS RAO,ALOK ARADHE

house as also that his family is well-settled and is not likely to return to the country. FAO No. 327/2007 Page 3 of 12 8. In the Codicil Ex.OW1/4, on the other hand, the bequest made to Sh.Dinesh Bahl in the Will dated 12.08.1986 has been transferred to his son, Sh.Rajiv Bahl on account of poor health of Sh.Dinesh

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

Appeal is partly allowed

property in the absence of strong evidence for the same. The ratio laid down is undisputable, however in the instant case, defendants have 26 asserted that it was purchased by defendant no.1 in the name of Smt.Rathnamma. They have also led evidence to establish his financial capacity. But, except making mere claim, plaintiffs failed to establish that their mother Smt.Rathnamma

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

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

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

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 (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:

68 of WP No. 24788 (W) of 2010. The aforesaid notification of 2007 contemplates deposit of fees for transfer of “lease hold rights” for different categories of land in Kalyani Township. The transfer fee from the respondent company has been demanded in terms of the circular of December 2007. 4 5. Further the jurisdictional District Magistrate did not give permission

Commissioner of Income Tax-1 vs. Agricultural Market Committee

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

House hold R/o H.NO. 15- 6-215, Begum Bazar, Hyderabad. through GPA Holder Khaja Moinuddin, age 57 years, R/o Flat No.1003, Mount Nasir, Saifabad, Hyderabad. 4. Mrs. Rasheeda Parveen, Wo Khaja Yousufuddin R/o Flat NO.1OO3, Mount Nasir, Saifabad, Hyderabad. 5. Mrs. Qamarunnisa Begum lsince deceased per LRs, Respondents No. 7 to 13 hereinl 6. Khaja Badaruddin, S/o late Nizamuddin

Commissioner of Income Tax vs. Agrilcultural Market Committee

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

House hold R/o H.NO. 15- 6-215, Begum Bazar, Hyderabad. through GPA Holder Khaja Moinuddin, age 57 years, R/o Flat No.1003, Mount Nasir, Saifabad, Hyderabad. 4. Mrs. Rasheeda Parveen, Wo Khaja Yousufuddin R/o Flat NO.1OO3, Mount Nasir, Saifabad, Hyderabad. 5. Mrs. Qamarunnisa Begum lsince deceased per LRs, Respondents No. 7 to 13 hereinl 6. Khaja Badaruddin, S/o late Nizamuddin

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

Section v.. V 11(1). 6. Initially we were inclined to accept the submission raised by the Revenue that there are several good reasons why we have declined to interfere and refer the matter to a larger bench to consider judgment of this Court in DIT vs. Vishwa Jagriti Mission, ITA No.140/2012 (Del.). 7. The controversy in question

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

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

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly by strength

The Commissioner of Income Tax, vs. M/s. Jyothi Wines,

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

houses of the partners of one M/s.Artech Group which had close connections with the assessee-firms. One ITA. Nos.211, 226 & 366 of 2010 6 of the partners of M/s.Artech Group was also a partner in the assessee-firms. Documents were recovered in the search conducted in that other firm which related to the assessee-firms as also its partners

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

The Commissioner of Income TAx-IV vs. Sajjan Kumar Mann

Bench: ANIS,SANJAY KUMAR

house property‟. The return was picked up for scrutiny and notice was issued to the Assessee under Section 143 (2) of the Act on 10th November 2004. 4. By an order dated 17th February 2006 the Assessing Officer („AO‟) directed the Assessee to get its accounts audited under Section 142 (2A) of the Act within a period of 35 days

Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

property held for charitable purposes. The Tribunal, therefore, set aside the order passed under Section 263 of the Act and allowed the appeal preferred by the assessee. Being aggrieved, the revenue has filed this appeal. 4. Learned counsel for the revenue submitted that the Tribunal itself in paragraph 21 of the order had recorded the finding that invocation of Section

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