Principal Commissioner of Income Tax (Central) vs. Sri Ch.Govardhan Naidu

The appeal stands allowed to the extent indicated

Bench: ABHINAND KUMAR SHAVILI,SATISH CHANDRA SHARMA

23,850/-. Thereafter, on 12.8.2013, his case was selected for scrutiny and notice under Section 143(2) was issued by Income Tax Officer-2(1), Raipur, which was duly served on the appellant/assessee on 22.8.2013. Ultimately, on 30.3.2015, assessment order under Section 143(3) of 4/9 (Tax Case No. 63 of 2022) the Act was passed

The Commissioner of Income Tax-III, Hyderabad vs. M/s. Vasant Intermediates Private Limited

The appeal is dismissed

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

10. The plaintiffs are claiming title based on the Will dated 13.06.1956. Execution of the said Will was denied by the defendants. In order to prove the execution of proof of the Will, it is necessary to consider Section 63 of the Indian Succession Act which reads as under: 23 “63. Execution of unprivileged wills.— Every testator, not being

A.P.State Civil Supplies Corporation Limited vs. The Income tax Officer

Bench: J SREENIVAS RAO,ALOK ARADHE

10 of 12 11. It is also relevant to refer to Section 70 which provides that no unprivileged will on codicil, nor any part thereof, shall be revoked otherwise than by marriage, or by another will or codicil, or by some writing declaring an intention to revoke the same and executed in the manner in which an unprivileged will

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

23 of 66 (10) Where an order determining the duty is passed by the proper officer under this section, the person liable to pay the said duty shall pay the amount so determined along with the interest due on such amount whether or not the amount of interest is specified separately. Explanation 1 -- For the purposes of this section

The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner

23-24, paras 24 & 34) “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation statutes are concerned

SRS AND Sri Sai Ganesh Productions vs. Commissioner of Income Tax(Central)

10. The Bank details again contained two mobile numbers which were found to be of the assessee's wife. The assessee's wife also gave a statement to the effect that these mobile numbers belong to her. The call details, obtained by the Department also indicate regular calls having been made by the assessee and his son to the mobile

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

10,00,000 (Ten Lacs.) Equity shares of Rs. 10/-(Rupees Ten only) each. IX. True accounts shall be kept of all sums of money received and expended by the Company and the matters in respect of which such receipts and expenditure take place and of the property, credits and liabilities of the Company; and, subject to any reasonable restrictions

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

23 “6. Whether the Claimant is entitled to specific performance of the Agreement dated 21.8.1985 and if so, what directions are required to be given in this regard? 7. In case specific performance cannot, for any reason be granted, whether the Claimant is entitled to damages/compensation as claimed in Part III of the Statement of Claim?” 52. The Arbitrator considered

Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems

Appeal is partly allowed

10 property also. During his cross-examination, it is elicited that defendant no.1 was doing photo frame business and from said income he provided education to all children and performed their marriage. It is also elicited that defendant no.1 and his two brothers had effected partition in joint family property and that defendant no.1 purchased share allotted to his brother

Commissioner of Incometax-1, Hyderabad vs. M/s. Divis Laboratories Ltd.,

The appeals are allowed

10) Taking advantage of the same, the applicant filed an application on 31.12.1997, in respect of four assessment years i.e. 1994-95, 1995-96, 1996-97 and 1997-98. 11) Thereafter, a certificate was issued to her under Section 68(2) of the Finance Act, 1997. 12) By virtue thereof, in view of Section 68

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

10. In the case of Neeraj Dutta Vs. State (Govt. of N.C.T. of Delhi 18) the Hon’ble Supreme Court observed as follows : ―LEGAL POSITION:- 8. Before we analyze the evidence, we must note that we are dealing with Sections 7 and 13 of the PC Act as they stood prior to the amendment made

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 10 (23G) in respect of inuestments mad.e pior to 1-6-1998 ./or assessment Aear 1999-2000 and onuards. The Central Board

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

10. Accordingly, the head quarters Sub- Registrar, Gandhinagar, Bangalore, along with the Managing Director of plaintiff-Company went to Hotel Ashok on the evening of 7.3.1992 and when they went there, they were informed that 1st defendant was under medication and doctor has advised her to take full rest and nobody can meet her. In view of the said situation

The Commissioner of Income Tax (Central) vs. M/s. Madhu Enterproses

Bench: Adverting To The Facts Of The Case It Is Beneficial To Mention Here That No Affidavit Had Been Filed On Behalf Of The State (Present Appellant In Both The Appeals) In Either Of The Two Writ Petitions. Learned Counsel Appearing For The State Before The Hon’Ble Single Judge Had Agreed For Disposal Of The Two Writ Petitions Without Affidavits Being Filed On The Ground That Arguments Have To Be Advanced On Question Of Law Only. 3. A Compendium Of Facts Relevant For Disposal Of These Appeals Is As Follows:

68 of WP No. 24788 (W) of 2010. The aforesaid notification of 2007 contemplates deposit of fees for transfer of “lease hold rights” for different categories of land in Kalyani Township. The transfer fee from the respondent company has been demanded in terms of the circular of December 2007. 4 5. Further the jurisdictional District Magistrate did not give permission

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

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

The appeal is allowed

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

68 of 2016whereby and whereunder the Learned Family Court while allowing the petition filed under Section 12(1) (C) of Hindu Marriage Act, 1955 by appellant/petitioner/wife has granted Rs. 30,00,000/-(Thirty Lakh) as permanent alimony to appellant and herein the amount of alimony has been challenged on the ground of miscalculation. 4. F.A. No. 23

Gutta Venkata Rama Devi vs. The Income Tax Officer

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

23 of 171 Mr. Prashant Katara and Mr. Aman Sinha, Advocates. versus U.O.I & ANR .Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DA. Ms. Sapna Chauhan, Adv. for DA + LA.AP. 739/208 RAMESH BASISTHA