Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

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

vii), the rules and bye-laws of the society restrict the voting rights to the following classes of its members, namely:— (1) the individuals who contribute their labour or, as the case may be, carry on the fishing or allied activities; (2) the cooperative credit societies which provide financial assistance to the society; (3) the State Government; (4) The provisions

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

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

vii), the rules and bye-laws of the society restrict the voting rights to the following classes of its members, namely:— (1) the individuals who contribute their labour or, as the case may be, carry on the fishing or allied activities; (2) the cooperative credit societies which provide financial assistance to the society; (3) the State Government; (4) The provisions

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

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 or document including an invoice

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

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 or document including an invoice

Commissioner of Income Tax-II vs. M/s.Kalyani Wines

In the result, I find this appeal bereft of merit and accordingly,

Bench: Hon’Ble Mr. Justice Robin Phukan

reassessing the materials before the Arbitral Tribunal and substituting its view/opinion. xiii) The finding recorded by the learned Court to the effect that the respondent contractor had failed to complete the jobs within the stipulated period in terms of the contract and hence on the prayer of the respondent contractor time was extended by the applicant for completion is perverse

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy of account of petition files before settlement commission by Shri J.K. Jain having 12 pages. ix) SET - IX - report from CBI having 117 pages. x) SET - X - Statement of accused recorded by CBI as containing 258 pages. xi) SET - XI - Containing

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

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

VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy of account of petition files before settlement commission by Shri J.K. Jain having 12 pages. ix) SET - IX - report from CBI having 117 pages. x) SET - X - Statement of accused recorded by CBI as containing 258 pages. xi) SET - XI - Containing

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy of account of petition files before settlement commission by Shri J.K. Jain having 12 pages. ix) SET - IX - report from CBI having 117 pages. x) SET - X - Statement of accused recorded by CBI as containing 258 pages. xi) SET - XI - Containing

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

VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy of account of petition files before settlement commission by Shri J.K. Jain having 12 pages. ix) SET - IX - report from CBI having 117 pages. x) SET - X - Statement of accused recorded by CBI as containing 258 pages. xi) SET - XI - Containing

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

The appeal is allowed

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

vii) It is also stated that the learned Court below failed to appreciate that the act of the appellant-wife and behaviour adopted by her clearly constitutes cruelty and is a fit case to grant a decree of divorce. Response of the learned counsel for the petitioner/appellant/wife: 21. The contention of the learned counsel for the respondent/appellant/husband that no adequate

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

reassessment proceedings. The assessees resisted the move to assess them, contending that they were not subjected to income tax laws of India as they had no permanent establishment. The AO by order dated 31.12.2008 held that the appellant has a fixed place PE and DAPE in India. Further, the AO also deemed 10% of the value of supplies made

M/s. PLL-Suncon Joint Venture vs. The Deputy Commissioner of Income Tax

vii. The arbitral tribunal returned the finding that the claimant appellant did not transmit the sale proceeds in their entirety in favour of M/s Ropas International. The version of the claimant that the goods exported by M/s FAO(OS) 373/2011 Page 8 of 44 Ropas International were overvalued too was rejected by the arbitral tribunal. viii. The appellant had produced

SYED ABBAS MIAH vs. INCOME TAX OFFICER,WARD-I,KURNOOL

VII Schedule of the Constitution of India. Section 19 of the 101st Amendment had provided for transitional measures by empowering the competent legislatures or authorities to frame laws consistent with the 15 provisions of the 101st Amendment within a period of 1 year from the date of commencement of the 101st Amendment. 10. Learned Advocate General has pointed out that

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

reassessment of damages. This is what was the theme of discourse in Santosh Devi (supra) and in a later decision in Puttamma (supra). In Puttamma (supra), the Supreme Court called upon the State to explain inaction on its part in the context of authorization given to the Central Government by Section 163-A (3) to make improvements on account