The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

iii) The assessee was asked to file justification of expenses of Rs.1,25,000/- claimed in the name of one Smt. Sangeeta Thakur. No reply has been filed in response to the specific query dated 29.12.2009. this expenses is disallowed on both counts of allowability as well as u/s 40(a)(ia). Penalty proceedings u/s 271

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

2)(l). We find no infirmity in the ruling of ARR on this aspect. In the above situation, MSCo is rendering services through its employees to MSAS. Therefore, the Department is right in its contention that under the above situation there exists a service PE in India ITA 621/2017 & connected matters Page 54 of 85 (MSAS). Accordingly, the civil appeal

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

The appeal of the assessee is allowed

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

2. On the facts and in the circumstances of the case, the ld. CIT(A) has erred in deleting the addition of Rs.13,61,450/- made by the AO for not charging of interest on loans and advances given to Directors and Subsidiaries. 3. It is prayed that the order of the ld. CIT(A) be set aide and that

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession