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

13.] Nevertheless, in a situation where there is ambiguity in the meaning of the text, the courts must also give due regard to the consequences of the interpretation taken. 21. It is the responsibility of the courts to interpret the text in a marmer which eliminates any element of hardship, inconvenience, injustice, absurdity or anomaly. [G.P. Singh on Principles

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

Bench: The Hon’Ble Mr. Justice Sreenivas Harish Kumar

section 13(1)(e) of Prevention of Corruption Act (‘PC Act’ for short), and been sentenced for simple imprisonment for two years and fine of Rs.50,000/- with default imprisonment for six months. 2. The accused was working as the manager of Canara Bank, Sindhaghatta Branch, Mandya District, during the check period 1.5.2004 to 9.5.2006. The investigation that followed

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. M/s. Murala Venkateswara Rao AND others

Appeal is dismissed,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

e) The accused officer was caught red-handed when he accepted bribe of Rs.25,000/- from P.W1 given to P.W3/Auditor, who was present along with them for reducing the tax payable by P.W1; that the numbers of the tainted currency notes were tallied with the notes of currency numbers mentioned in pre-trap proceedings under Ex.P3-First Mediators Report, dated

M/S. GAUTAMI POWER LIMITED vs. THE ASST. COMMISSIONER OF INCOME TAX, HYDERABAD

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

68-C of the old Act, pending on the date of enforcement of the new Act, namely, 1.7.1989, • the period of one year as prescribed under S. 100(4) should be computed from the date of commencement of the new Act. This interpretation would give full effect to • both. the Sections-S. 100(4) and S. 217(2)(e

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

E N T % 03.05.2016 Dr. S. Muralidhar, J.: Introduction 1. The common question in this batch of matters pertains to the constitutional validity of Section 28 (11) of the Customs Act, 1962 („Act‟) which was inserted by the Customs (Amendment and Validation) Act, 2011 („Validation Act, 2011‟) with effect from 16th September 2011. In terms of Section

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

68. 1973 KLT 463 69. (1988) 69 STC 29 (Kerala DB) 70. 36 LJQB 81 71. (1954) 5 STC 348 (T-C) 72. (1955) 2 SCR 374 73. (1895) Q.B. 749 74. 15 Ves. 396, 406 75. 1995 Supp. (2) SCC 646 76. AIR 1960 SC 610 77. (1999) 6 SCC 275 78. (2015) 5 SCC 718 79. (2000) 1

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: [PROVIDED that if a bill of entry has been presented before the date of entry inwards of the vessel

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: [PROVIDED that if a bill of entry has been presented before the date of entry inwards of the vessel

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

13,711/- and further recomputed at Rs. 116,30,34,284/- after appeal effect . In another words the assessed figure at all stages in the case of the appellant company for A. Y. 1995-96 has been a loss and relying on the decision of Supreme Court in the case of Virtual Soft Systems

Commissioner of Income Tax (TDS), vs. M/s Country Club Inda Limited

13 of 57 17. According to the AO, the Assessee was ―a shadow company of Nortel Group.‖ 18. On the basis of its findings, the Assessee concluded that Nortel India and Nortel LO constituted the Assessee‘s PE in India (both Fixed Place PE as well as Dependent Agent PE). 19. In view of the finding that the Assessee

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect

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

PRINCIPAL COMMISSIONER OF INCOME TAX vs. S. SIVARAMA REDDY

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

E N T V. KAMESWAR RAO, J CM No. 41572/2017 (for taking the additional documents on record) & CM No. 41573/2017 (for permission to file LPA against the judgment and order dated 31.8.2017 in WP(C) 2217/2016) in LPA 733/2017 For the reasons stated in the applications, the same are allowed and disposed of. LPAs 733/2017 & 734/2017 1. These two appeals

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

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

13. Per contra, learned counsel for the respondent submits that r.r,,hatever the amounts the respondent seeks exemption, those amounts will not come under the total income. The Tribunal has rightly considered the ' lzozzlaao rrn t 1sc1 4 2023 LiveLaw (SC) 468 . . a;.t...' . - a'"-.,..rErrq;: - -,! I I I I respondent's case and allowed the appeal in part, which

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

E' schedule properties, and also to get back 'Q' schedule movables or its equivalent value. 4. The Family Court tried those three cases together treating O.P No.366 of 2006, the O.P for divorce filed by the wife, as the leading case. PWs 1 to 7 were examined and Exts.A1 to A72 were marked from the side of the wife

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

E) Learned counsel would submit that during the period from 6-6-1995 to December, 1995 the Investigation Department, Delhi, continued to illegally exercise jurisdiction over the entire assessment proceedings to complete exclusion of the AO. He would submit that during the period as has been reflected in the order of the ITAT, the AO was not even involved

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

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

E) Learned counsel would submit that during the period from 6-6-1995 to December, 1995 the Investigation Department, Delhi, continued to illegally exercise jurisdiction over the entire assessment proceedings to complete exclusion of the AO. He would submit that during the period as has been reflected in the order of the ITAT, the AO was not even involved