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

vi) of sub-section (4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of section 80- IB; (h) "long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with interest thereof during a period of not less than five years

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

Section 96 of Civil Procedure Code, to set aside the judgment and decree dated 31.10.2014 in O.S.No.98 of 2006 on the file of the learned II Additional District and Sessions Judge, Thanjavur. For Appellants : Mr.G.Karnan For 1st Respondent : Mr.H.Lakshmi Shankar For Respondents : No Appearance JUDGMENT This Appeal Suit has been filed as against the judgment and decree passed

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

VI, Industrial Area, Gamharia, Jamshedpur through its Director, Sudhir Rai ..... … Petitioner 25 Versus 1. The State of Jharkhand, through the Secretary, Finance Department, Project Building, Dhurwa, Ranchi 2. The Commissioner of Commercial Taxes, Project Bhawan, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur, Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes, (Adityapur Circle), Jamshedpur 5. Assistant Commissioner

S.l. Shiva Raj vs. Commissioner of Income Tax,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VI, Industrial Area, Gamharia, Jamshedpur through its Director, Sudhir Rai ..... … Petitioner 25 Versus 1. The State of Jharkhand, through the Secretary, Finance Department, Project Building, Dhurwa, Ranchi 2. The Commissioner of Commercial Taxes, Project Bhawan, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur, Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes, (Adityapur Circle), Jamshedpur 5. Assistant Commissioner

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Sri.Joy is admitting that, now his son Milan, and his mother Smt.Kala, who was once his employee, are residing in the house constructed by him at Ernakulam, and he often visits the school, and signs the school diary, as his father. He is admitting that he is having joint Bank accounts with Smt.Kala, and obviously, now Sri.Joy and Smt.Kala

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

VI) Section 4 A was inserted vide Amendment Act of 1976 and it read as under before Amendment Act of 2001: “4.A. Provision for entry tax at enhanced rate on certain goods consumed or used in manufacture of other goods. - (1) The State Government may. by notification, specify the local area or areas and the goods which are used

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

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

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 4(2)(c) of the Rules, 2015 provides for a certificate from the Village Officer concerned to the effect that the land in respect of which quarrying permit is applied for, is not assigned for any special purpose by the department of Land Revenue. Rule 27 of the Rules, 2015 deals with an application for grant or renewal

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 Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

1. STATE OF KARNTAKA REP BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT M S BUILDING, DR AMBEDKAR VEEDHI BANGALORE-560001 2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

vi) minimum customs values; or (vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

vi) minimum customs values; or (vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information

The Principal Commissioner of Income Tax-2 vs. M/s.Value Labs

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

house and other landed property and is a Government Servant is earning sufficiently and opposite party no. 2 has rightly been directed to pay Rs. 5,000/- to the complainant-opposite party no. 2 under Section 19 (f) of the D. V. Act. It is submitted that expense of -7- Rs. 30,000/- was incurred towards the medical expenses