The Commissioner of Income Tax I vs. M/S Alloy Nitrides Limited,

The appeals stand allowed leaving the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

House Property’ and not an income from ‘Profits and Gains of Business and Profession’. 9. In the case of H.R. Properties Ltd., the Assessment Order has recorded that on perusal of balance- sheet, P & L Account and its enclosures as well as TDS

The Commissioner of Income Tax -IV vs. M/s. Meghadoot Drillers

The appeals stand allowed leaving the

House Property’ and not an income from ‘Profits and Gains of Business and Profession’. 9. In the case of H.R. Properties Ltd., the Assessment Order has recorded that on perusal of balance- sheet, P & L Account and its enclosures as well as TDS

Commissioner of Income Tax vs. Agricultural Market Committee

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

House Property’ and not an income from ‘Profits and Gains of Business and Profession’. 9. In the case of H.R. Properties Ltd., the Assessment Order has recorded that on perusal of balance- sheet, P & L Account and its enclosures as well as TDS

Commissioner of Income Tax-2 vs. Agricultural Market Committee

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

House Property’ and not an income from ‘Profits and Gains of Business and Profession’. 9. In the case of H.R. Properties Ltd., the Assessment Order has recorded that on perusal of balance- sheet, P & L Account and its enclosures as well as TDS

Commissioner of Income Tax vs. Agricultural Market Committee

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

House Property’ and not an income from ‘Profits and Gains of Business and Profession’. 9. In the case of H.R. Properties Ltd., the Assessment Order has recorded that on perusal of balance- sheet, P & L Account and its enclosures as well as TDS

Commissioner of Income Tax vs. Agricultural Market Committee,

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

House Property’ and not an income from ‘Profits and Gains of Business and Profession’. 9. In the case of H.R. Properties Ltd., the Assessment Order has recorded that on perusal of balance- sheet, P & L Account and its enclosures as well as TDS

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

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 as business

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

Appeals of the Revenue are dismissed

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

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 as business

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION

The Commissioner of Income Tax-IV vs. M/s.OCV Reinforcement Manufacturing Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

House, 106, Sardar Parel Road Somajiguda, Hyderabad. ... Respondents/Res ponde nts 2 3 4 5 6 7 'ts t! l.A. NO: 'l OF 20 CRPMP. NO: 339 OF 2015 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to stay of disbursement amount of Rs. 39,286i- which

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or (g) any society registered under the Societies Registration Act, 1860 (21 of 1860)or under any law corresponding to that Act in force in any part of India; or (h) any trust; or (i) any university established or incorporated

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

Bench: SANJAY KUMAR,M.S.K.JAISWAL

TDS was necessary and there is no income comprised in the payments made. As per the agreement entered with the KIADB, 21% was the service charges which was reduced to 4% for Phase I and subsequently, it was reduced to 1% for Phase II. - 10 - Though Government of Karnataka issued the Government Order dated 21.06.2012 fixing the service charges