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

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Housing Society admeasuring 829.25 sq.mtrs. was of the individual ownership of the petitioner Pannaben Niranjan Mehta and was her self-acquired property. Thus the petitioner was the holder of the land in question within the meaning of the said term as envisaged under the provisions of the Act. In the circumstances, as prescribed under Rule 5 of the Rules read

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 - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

70 and odd cents in Kadupassery village comprised in survey No.380/1. That property was purchased as per Ext.B18 document. Though that property stands in the joint name of Smt.Mini, Sri.Joy and Milan, Smt.Mini has not made any claim over that property. She has not scheduled that property in O.P No.775 of 2006 filed by her. According to Sri.Joy

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

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

70 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 WITH WRIT PETITION NO.124 OF 2023 GSP Crop Science Private Limited, A Company registered under the Indian Companies Act, 1956 having its registered office at 403, Lalita Complex, 352/3, Rasala Road, Near Jain

THE PRINCIPAL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

70. It could thus be seen that this Court has held that the statute enacted by Parliament or a State Legislature cannot be declared unconstitutional lightly. To do so, the Court must be able to hold beyond any iota of doubt that the violation of the constitutional provisions was so glaring that the legislative provision under challenge cannot stand

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(Central) vs. M/s.Madhu Enterprises

Bench: The Learned

3. The subject matter of controversy in the appeals before the learned ITAT centres around the Assessee’s claim for deduction under Section 54F of the Act. 4. The Assessee filed her return of income for AY 2011-12 on 31.12.2011, declaring an income of ₹70,87,301/-. The Assessee also claimed a deduction of ₹90 crores under Section

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

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

70,219/- (g) Unexplained investment in 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

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

property taken care of. Case ‘G’ : MAC Appeal No.175/2014 (In re: death of seventeen years‟ old child Hussain Haider) 15. The appeal presented by the insurance company which has been fastened with the liability to pay the compensation assails the judgment of the tribunal pronounced on 31.10.2013 whereby compensation in the sum of Rs.12,02,075/- was awarded in favour

Commissioner of Income Tax-III vs. Sri N.Sai Baba Naidu

Bench: J SREENIVAS RAO,ALOK ARADHE

3. The assessee filed an appeal to the CIT(Appeals) and reiterated the stand taken by him before the assessing officer. The CIT(Appeals) affirmed the order of the assessing officer and dismissed the assessee’s appeal. The assessee appealed further to the Tribunal in ITA No.4652/Del/2010. The Tribunal examined the issue in great detail in the light

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, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

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

Appeals of the Revenue are dismissed

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

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

THE COMMISSIONER OF INCOME TAX III HYDERABAD vs. M/s. Vasant Organics Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3) Mh.L.J. 70]. She submits that if it is proved that the driver of the offending truck did not hold effective and valid driving license to drive heavy motor vehicle, in that event, 'Pay and Recover' order can be passed against the Insurance Company. She has drawn my attention towards the disability certificate (Exh. 37) issued by Doctor Daule

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

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

70 of 300 other members of the promoter group. Regulations 2(1)(q) of the Takeover regulations defines “person acting in concert”. The definition indicates that persons acting in concert require two or more persons to act with a common objective or purpose. This, itself predicates the exercise of control by at least two or more distinct persons. Thus, estate