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

15. In Star Industries [Star Industries v. Commr. of Customs, (2016) 2 SCC 362] , it was held that the eligibility criteria laid down for exemption notification is required to be construed strictly, and once it is found that applicant satisfies the same, the exemption notification should be construed 17 RNT, J & HN, J TREVC. No. 83 of 2008 & batch liberally

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

The appeal is allowed

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

1:15 pm. xi. PW-3 recalled that during the transaction as part of the entrapment process, both he and PW-8 overheard a conversation conducted in Bengali between the appellant and PW-2, witnessing the exchange of the bribe money. Following the conversation, the entrapment operation unfolded, leading to the apprehension of the appellant. PW- 3 also noted that

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

15 deals with permission for a new course or training by a "17. Cntraventon of provisions of the Act and cousequences thereof - (1) Where the Regional Committee is, onits ownmOtion. or on any , representation received from any person, • satisfied that a recognised institution has contraiened any of the provisions of this Act, or the rules, regulations, • : orders made or issued

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

15. The Collector of Customs (Preventive) confirmed the demand of duty in the sum of Rs. 5,07,274 under Section 28 (1) of the Act. The Collector W.P. (C) 441/2013 & connected matters Page 16 of 66 also ordered confiscation of two consignments of dyes, sulphur blue and sulphur blue green. Aggrieved by the above order, the Respondents went

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

Commissioner of Income Tax vs. Atyam Suryanarayana

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 5Th February 2024. Appearance: Mr. Om Narayan Rai, Advocate Mr. Amit Sharma, Advocate …For The Appellant. 1. Heard Sri Om Narayan Rai, Learned Senior Standing Counsel For The Appellant. None Appears For The Respondent Assessee. 2. Affidavit Of Service Filed Today By Learned Counsel For The Appellant, In Compliance Of The Orders Dated 17.02.2023 & 15.01.2024, Is Taken On Record. Service Of Notice Upon The Respondent Assessee Is Found To Be Sufficient. 3. This Appeal Was Admitted By Order Of This Court Dated 03.09.2010, On The Following Substantial Questions Of Law:- “I) Whether The Learned Tribunal Was Justified On The Facts & Circumstances Of This Case To Follow The Ratio Decided By The

1, Kolkata which was dismissed by the CIT(A) by an order dated 30.12.2008. Aggrieved with the order of the CIT(A), the respondent/assessee filed ITA 515(Kol) of 2009 before the Income Tax Appellate Tribunal, A-Bench, Kolkata which was partly allowed by an order dated 14.10.2009. The tribunal determined the income of the assessee at Rs.4

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

15, Section IV is from Chapters 16 to 24, Section V is from Chapters 25 to 27 and Section VI is from Chapters 28 to 38. 62. Chapter I in Section I, which relates to live animals, covers all live animals except (a) fish and crustaceans, mollusks and other aquatic invertebrates, (b) cultures of micro-organisms

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

15 working days for normal spares; warranty services; and a toll free access to vendor‘s technical assistance centres. The vendor was also obliged to provide equipment for a Test Bed Laboratory at no ITA 666/2014 & Ors. Page 40 of 57 extra cost to Reliance. However, there is no material to indicate that any of the obligations other than supply

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

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

68,000 9 Loan received from brother `3,25,000 10 Proceeds of NSC `86,500 11 Agriculture income `1,22,000 12 Customary gifts `2,04,000 Total Income ` 22,33,819.00 22,33,819.00 22,33,819.00 22,33,819.00 7. Sri. Nagendra Naik, learned counsel for the accused argued that the investigating officer did not account

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

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

15. Date for determination of rate of duty and tariff valuation of imported goods.— (1) [The rate of duty [* * *] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force,— (a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

15. Date for determination of rate of duty and tariff valuation of imported goods.— (1) [The rate of duty [* * *] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force,— (a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry

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

15%. Accordingly, if an assessee hadacquired an asset and price paid was treated as application of income and had also claimed the said amount as expenditure in its income expenditure account, depreciation on the asset should not be allowable as application of income under Section ll(l)(a) of the Act. 4. Revenue relies upon decision ofthe Kerala High

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

Appeal is dismissed,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

1) (d) (ii) of the PC Act, 1988, if a public servant, by corrupt or illegal means or by otherwise abusing his position as public servant, obtains for himself or for any other person any valuable thing or pecuniary advantage, he is guilty 16. SRK,J Crl.A.No.190 of 2007 13 of criminal misconduct punishable under Section

Commissioner of Income Tax-II vs. Sri B.Ramanarayanba Rao

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 12Th December, 2023 Appearance: Ms. Anupa Banerjee, Adv. …For The Appellant. Mr. Amit Sharma, Adv. ...For The Respondent. 1. Supplementary Paper Book Filed Today By The Assessee Is Taken On Record. 2. Heard Ms. Anupa Banerjee, Learned Counsel For The Appellant/Assessee & Mr. Amit Sharma, Learned Standing Counsel For The Respondent/Income Tax Department. Facts: 3. Briefly Stated Facts Of The Present Case Are That The Assessee Is Engaged In Trading (Export & Domestic) Of

1. Supplementary paper book filed today by the assessee is taken on record. 2. Heard Ms. Anupa Banerjee, learned counsel for the appellant/assessee and Mr. Amit Sharma, learned standing counsel for the respondent/Income Tax Department. Facts: 3. Briefly stated facts of the present case are that the assessee is engaged in trading (export and domestic) of 2 various commodities. During

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

Section 68 of the Evidence Act. Thus the plaintiffs have failed to prove that Munipapaiah executed a Will dated 13.06.1956. In view of the above discussion, I answer point No.1 in negative. 13. Point No.2: Plaintiffs examined their power of attorney holder as PW-1. PW-1 has no personal knowledge about the case and he has clearly admitted

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

15 days and, therefore, he could not moot a proposal under sub-section (8) for further retention of the documents beyond 180 days. This appeal is accordingly dismissed with costs. 17. The fact as has been shown in the order the part of the documents were sent to the AO on 20-3-1995 though it was received

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

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

15 days and, therefore, he could not moot a proposal under sub-section (8) for further retention of the documents beyond 180 days. This appeal is accordingly dismissed with costs. 17. The fact as has been shown in the order the part of the documents were sent to the AO on 20-3-1995 though it was received