The Commissioner of Income Tax IV vs. Margadarshi Chit Fund Pvt. Ltd.,

The appeal is dismissed

68 taxmann.com 334 wherein on ITA-228-2013 2023:PHHC:047619-DB 4 24.07.2009, a search was conducted and notice under Section 148 was issued to the appellant . In response to this notice, the assessee filed its return. However, the assessee did not produce supporting vouchers for expenses, details of purchases and stocks and copies of partners’ bank accounts

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

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

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

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since

Commissioner of Income Tax-III vs. M/s.Sri Krishna Drugs Limited

In the result this ground is allowed for statistical purposes

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

144/-. In the regular scrutiny assessment, ITANo. 391/2012 Page 1of 5 Digitally Signed By:AMULYA Signature Not Verified substantial addition of Rs. 1,08,60,000/- was made under Section 68

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

144 (AP) 26 RNT, J & HN, J TREVC. No. 83 of 2008 & batch previously held in Pinakini Seeds (supra). Consequently, the assessee was held entitled for exemption from tax on his turnover under the Central Sales Tax as well. 39. In M/s. Vinod Solvent Extracts Private Limited (supra) G.O.Ms.No.930, dated 28.07.1977 issued under Section 9 (1) of APGST

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

144/- paid by the assessee on account of interest and bank guarantee commission respectively to the bank as business expenditure, when the loan raised from the bank was given by the assessee to its sister concerns without charging interest? b) Whether the Income-tax Appellate Tribunal was correct in law in allowing expenditure towards marketing and publicity, advertisement and collection

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

144, Road No.2 Jubilee Hills, Hyderabad. ...PLAINTIFF/APPELLANT AND N Subash, S/o N.M.Choudary, Aged about 39 years, Occ. Business, R/o Plot No.'198, Road No.14, Jubilee Hills, Hyderabad. ..,DEFENDANT/RESPONDENT C|TY CIVIL COURT APPEAL NO: 120 ot 2O13 Regular Appeal under Section g6 of C.P.C against the Judgment and Decree dated 28 03 2013 made in O.S No.115

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

144, Road No.2 Jubilee Hills, Hyderabad. ...PLAINTIFF/APPELLANT AND N Subash, S/o N.M.Choudary, Aged about 39 years, Occ. Business, R/o Plot No.'198, Road No.14, Jubilee Hills, Hyderabad. ..,DEFENDANT/RESPONDENT C|TY CIVIL COURT APPEAL NO: 120 ot 2O13 Regular Appeal under Section g6 of C.P.C against the Judgment and Decree dated 28 03 2013 made in O.S No.115

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

144, Road No.2 Jubilee Hills, Hyderabad. ...PLAINTIFF/APPELLANT AND N Subash, S/o N.M.Choudary, Aged about 39 years, Occ. Business, R/o Plot No.'198, Road No.14, Jubilee Hills, Hyderabad. ..,DEFENDANT/RESPONDENT C|TY CIVIL COURT APPEAL NO: 120 ot 2O13 Regular Appeal under Section g6 of C.P.C against the Judgment and Decree dated 28 03 2013 made in O.S No.115

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

144 24 Inspector Report of Room No.15 dt. 20.1.07 Ext.Ka 148 25 Inspector Report of Room No.16 dt. 20.1.07 Ext.Ka 154 26 Inspector Report of Room No.17 dt. 20.1.07 Ext.Ka 162 27 Disclosure Statement dt. 13.1.07 Ext.Ka 1 28 Disclosure Statement dt. 11.1.07 Ext.Ka 70 29 Disclosure Statement dt. 18.1.07 Ext.Ka 34 30 Confession of Accused Surendra Koli

The Commissioner of Income Tax I, vs. M/s. Prasad Film Laboratories Ltd.,

68, First Floor, measuring 405 Sq. Ft. approximately @ Rs. 1.750/-per Sq. Ft. 3. The case of Mr. Aggarwal was that he paid the Respondent the entire consideration of Rs. 3.22 crores and was given possession of the aforementioned properties. Along with the petitions, Mr. Aggarwal filed photocopies of the said four agreements to sell along with photocopies of stamped

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

68. There is also merit in the contention of the Petitioners that Section 28(11) confers validity only on „the proper officer.‟ As explained in Consolidated Coffee Ltd. v. Coffee Board (supra), the use of article „the‟ as opposed to „an‟ or „any‟ is indeed significant. Only officers who have been assigned the functions of the „proper officer

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

Section 145 of the Evidence Act. If a contradiction is put to the witness and it is denied by him, then his attention has to be drawn to the statement made by such witness before the Police or any other previous statement and he must be given a reasonable opportunity to explain as to why such contradiction appears

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

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 4 of the LA Act. 19.4.1 Learned Senior Counsel for the Respondent No. 2 submits that so far as concerns the testimony of PW-3, Mr. Vinod Kumar (purchaser of land), the same is to be rejected as PW-3 himself admits that he was not an income tax payee in 1988 nor did he inform about purchasing

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

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

Section 4 of the LA Act. 19.4.1 Learned Senior Counsel for the Respondent No. 2 submits that so far as concerns the testimony of PW-3, Mr. Vinod Kumar (purchaser of land), the same is to be rejected as PW-3 himself admits that he was not an income tax payee in 1988 nor did he inform about purchasing

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