The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

property rights only but is derived from carrying on an adventure or concern in the nature of trade.” The provisions of sections 9 and 10 of the Indian Income-tax Act, 1922, correspond to sections 22 and 28 of the 1961 Act, the latter - - 42 being in almost identical terms with the earlier enactment.” From the above judgments

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

9]. POINT FOR CONSIDERATION The main point for consideration is whether AMCs constituted by the Government of Andhra Pradesh under Section 4 of the AMC Act are institutions established for advancement of the object of general public utility and, therefore, exist for charitable purpose. All other questions are incidental to the main question and are adverted to at the appropriate

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

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

9]. POINT FOR CONSIDERATION The main point for consideration is whether AMCs constituted by the Government of Andhra Pradesh under Section 4 of the AMC Act are institutions established for advancement of the object of general public utility and, therefore, exist for charitable purpose. All other questions are incidental to the main question and are adverted to at the appropriate

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

9 on 27.11.1996, Commissioner of Income Tax validly issued warrant of authorisation for search under Section 132(1) and it can not be said that there was non-application of mind on the part of Commissioner. He argued that Tribunal in recording otherwise has erred in law. 22. Sri Ravi Kant, learned Senior Counsel supported judgment of Tribunal

Principal Commissioner of Income Tax vs. M/s Nara Constructions,

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

9 of 16 as it would satisfy the requirement and condition of providing long- term finance for housing. 11. The respondent-assessee bank had also taken legal opinion from a Chartered Accountant, who had opined that they were eligible and would be entitled to benefit of deduction under Section 36(1)(viii) of the Act being engaged in re-financing

THE COMMISSIONER OF INCOME TAX-IV vs. M/S NMDC LIMITED

In the result, this Appeal Suit is partly allowed by modifying the

Bench: The Madurai Bench Of Madras High Court Reserved On : 19.03.2024 Delivered On : 18.06.2024 Coram The Hon'Ble Mrs.Justice L.Victoria Gowri A.S.(Md)No.110 Of 2015 1.S.Govindasamy 2.S.Rajaraman 3.S.Kalaiselvan ... Appellants

9) Gains of learning - All acquisitions made by means of learning are declared by the Hindu Gains of Learning Act, 1930, to be the separate property of the acquirer (§ 229A). Separate property is also called self-acquired property. - 41/60 https://www.mhc.tn.gov.in/judis A.S.(MD)No.110 of 2015 Self-acquired property, is technical sense, means property obtained by a Hindu without

THE COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. SMT.M.VIJAYA, HYDERABAD

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. SRI V.CHENNA KESAVA RAO

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE PR.COMMISSIONER OF INCOME TAX, HYD vs. M/S CONEXANT SYSTEMS INDIA PVT.LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE PRL.COMMISSIONER OF INCOME TAX, HYD vs. M/S. AMR INDIA LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE PR.COMMISSIONER OF INCOME TAX-I vs. M/S. CONEXANT SYSTEMS INDIA PVT.LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE COMMISSIONER OF INCOME-TAX-1, HYDERABAD vs. AP STATE AGRO INDUSTRIES DEVP CORP LTD, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

COMMISSIONER OF INCOME TAX, TIRUPATHI vs. M/S. DIVYA TRANSPORT, SPSR NELLORE DISTRICT.

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. M/S GAYATRI SUGARS LTD, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

THE PR.COMMISSIONER OF INCOME TAX (CENTRAL), HYD vs. M/S GAYATRI SUGARS LTD, HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

The Pr.Commissioner of Income Tax-6 vs. Sri. C.Radha Krishna Kumar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

The Commissioner of Income Tax-II, vs. Shri Shikari Viswanatham

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows

The Commissioner of Income-Tax-i vs. M/s Andhra Bank

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Property Mgmt Office Basement, Grand Central Mall, Nana Mauva Main [2025:RJ-JP:25721] (34 of 55) [COAP-21/2016] 2. 3. 4. Road, Rajnagar Cross Road, Rajkot, Gujrat. Ved Prakash Arya s/o Satyapal Arya, Flat No. 701, Gladioli Chs, Off yari Roadversova, andheri, West Mumbai 400058 Jateen madan lal Gupta s/o roop Narayan gupta, 1, Rivera-30 Bunglows