Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose of the statute

THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD

THE APPEAL IS DISMISSED

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

68&&3&*** i \ )n 10.3 The amended prouisions utould. applg onlg in respect of inuestment made on or after 1 6-1998 . Doubts had been expressed in different quarters about -the continuance of exemption auailable under section

Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

exemption under Section 80IB(10) of the Act can be claimed by an undertaking involved in developing and housing project, irrespective of it being a charitable trust. It is also argued that the Tribunal has rightly set aside the order passed under Section 263 of the Act. It is also urged that decision relied upon by the revenue

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section (1), the competent authority shall determine the nature and extent of such claims and pass such orders as it deems fit. (3) At any time after the publication of the notification under sub-section (1) the competent authority may, by notification published in the Official Gazette of the State concerned, declare that the excess vacant land referred

Commissioner of Income Tax vs. Dr.Kodela Siva Prasada Rao

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

exemption was available to the assessee on such allowances. 4. In this appeal, we are only concerned with the issue relating to an amount of Rs.22,76,750/- in U.S. dollars received by the assessee from an NRI which was credited to his capital account in the assessment year 2003-04. 5. The assessing officer by notice under Section

Commissioner of Income Tax-II vs. Hycons Infrastructure (India) Ltd.

The appeals are dismissed

Section 5A of the Act has been exercised an d exemption granted, a larger/superior public interest has to be shown for curta iling/modifying/ withdrawing an exemption already granted and in such eventualit y, the onus shall be on the Revenue and the same cannot be discharged by merely referring to the contention that the petitioners/assessees are claiming the exem ption

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

68,953/- under normal provisions and book- profit of Rs.9,85,25,142/-. Tax was payable on book profits as per Section 115JB of the Income Tax Act, 1961 (“Act”, for short). The aforementioned return was taken up for scrutiny and additions of Rs.1,00,500/- and Rs.1,17,141/- on substantive basis, and Rs.10 lacs on protective basis, were

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Principal Commissioner of Income Tax vs. M/s. The Andhra Petro Chemicals Limited

Section 68 of the State Universities Act, 1973. The representation submitted by him was rejected by the Chancellor vide order dated 19.05.2017. In this writ petition, petitioner has challenged the order passed by the Chancellor and has sought other reliefs also, which are extracted above. In his representation made to the Chancellor, petitioner contended that respondent

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

exemption does not include purchase of property by any person in the name of her husband. So much so, the purchase if any made by the wife in the name of her husband is not covered under the saving clause of Section 3(2) of the Benami Transactions (Prohibition) Act, 1988. 39. It is quite explicit from the available facts

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly by strength

M/s. Bathina Technologies (India) Limited, vs. Commissioner of Income Tax (Appeals)-II,

Appeals are allowed in part

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj

SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED 30.06.2012 PASSED IN MVC NO.60/2008 ON THE FILE OF THE AD-HOC DISTRICT JUDGE, PRESIDING OFFICER, FAST TRACK COURT, KODAGU, MADIKERI, PARTLY ALLOWING THE CLAIM PETITION FOR COMPENSATION AND SEEKING ENHANCEMENT OF COMPENSATION ***** THESE APPEALS COMING ON FOR HEARING, THIS DAY, THE COURT DELIVERED THE FOLLOWING: JUDGMENT

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

EXEMPTION) Appellant Through Mr. N.P. Sahni with ]^. Nitin Gulati and Mr. P. Roychaoudhari, Advocates. versus M/S INTERNATIONAL GOUDIYA VEDANTA TRUST Respondent Through Ms. Prem Lata Bansal, Sr. Advocate with Mr. Ram Avtar Bansal, Mr. S.K. Khurana and Mr. Sanjay Sharma, Advocates. + ITA 449/2013 (AssessmentYear 2007-08) THE DIRECTOR OF INCOME TAX LAXMI NAGAR DELHI Appellant Through Mr. N.P. Sahni with