The Pr. Commissioner of Income-tax-4 vs. Sri. Krishna Chigullapally

Bench: N.TUKARAMJI,UJJAL BHUYAN

1)(a)(ii) of the KVAT Act. However, insofar as it relates to Telecommunication equipment, the same requires to be notified by the State Government in exercise of powers conferred under the KVAT Act and the State Government has been issuing Notifications specifying the products which would be treated as IT products;  Notification No. FD 43 CSL 07(02) dated

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

35 of 66 v. Narayanan Nair (1994) 2 SCC 14. 42. A distinction is sought to be drawn between the specific functions of a Customs Officer under Section 6 of the Act and the power to appoint an officer of the Customs under Section 4 of the Act. It is submitted that the functions under Section

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

The appeal is allowed and the order passed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

1) (as it stood then) are attracted. Therefore, the theory as propounded by the respondent that the assessment made at the first instance was a provisional assessment is outrightly rejected. 32. We are also prompted to examine as to what would fall within the scope of Section 154 of the Act which deals with correction/clerical errors etc. Section 154 states

M/S NMDC LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

35 “Where wife is earning some income: 90. The courts have held that if the wife is earning, it cannot operate as a bar from being awarded maintenance by the husband. The courts have provided guidance on this issue in the following judgments: 90.1. In Shailja v. Khobbanna [Shailja v. Khobbanna

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

35 of 137 (b) ―foreign currency‖ and ―Indian currency‖ have the meanings respectively assigned to them in clause (m) and clause (q) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).]‖ 20. As is evident from a reading of Section 14, the value of imported and exported goods is recognized to be the transaction value

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

35 of 137 (b) ―foreign currency‖ and ―Indian currency‖ have the meanings respectively assigned to them in clause (m) and clause (q) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).]‖ 20. As is evident from a reading of Section 14, the value of imported and exported goods is recognized to be the transaction value

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

reassessment proceedings. The relevant seized documents and set of papers were sent to the Commissioner of Income Tax (CIT), Jabalpur on 1-3-1995. d) The documents so received by the AO at Bhilai included one spiral bound diary, which was marked as MR-71/91. In the said diary certain receipts and disbursement of money was found

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

reassessment proceedings. The relevant seized documents and set of papers were sent to the Commissioner of Income Tax (CIT), Jabalpur on 1-3-1995. d) The documents so received by the AO at Bhilai included one spiral bound diary, which was marked as MR-71/91. In the said diary certain receipts and disbursement of money was found

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment proceedings. The relevant seized documents and set of papers were sent to the Commissioner of Income Tax (CIT), Jabalpur on 1-3-1995. d) The documents so received by the AO at Bhilai included one spiral bound diary, which was marked as MR-71/91. In the said diary certain receipts and disbursement of money was found

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

reassessment proceedings. The relevant seized documents and set of papers were sent to the Commissioner of Income Tax (CIT), Jabalpur on 1-3-1995. d) The documents so received by the AO at Bhilai included one spiral bound diary, which was marked as MR-71/91. In the said diary certain receipts and disbursement of money was found

Dr.D. Siva Sankara Rao-HUF vs. I.T.O. Ward-2, Eluru

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

35 of 171 Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing Counsel with Ms. Latika Malhotra, Mr. Govind Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 89/2009 OM PRAKASH (SINCE DECEASED) THROUGH LRS .....Appellant Through: Mr. R.B. Singh, Mr. Rajan Sharma Mr. Deepak Gola and Mr. Shivansh

P.V.S.Raju vs. The Addl. C.I.T.

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

35 of 171 Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing Counsel with Ms. Latika Malhotra, Mr. Govind Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 89/2009 OM PRAKASH (SINCE DECEASED) THROUGH LRS .....Appellant Through: Mr. R.B. Singh, Mr. Rajan Sharma Mr. Deepak Gola and Mr. Shivansh

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

Bench: ANIS,V RAMASUBRAMANIAN

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

The Commissioner of Income Tax-III vs. M/s.NCC - KNR JV

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires