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

Appeal is partly allowed

189, for the proposition that where a gift deed was challenged, it was required to be proved in compliance with Section 68 of Indian Evidence Act. It was submitted that as defendants did not examine attesting witnesses, gift deed was liable to be held not proved and trial court erred in holding that it was binding upon plaintiffs insofar

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

189 of 2019 With R/TAX APPEAL NO. 138 of 2018 With R/TAX APPEAL NO. 538 of 2018 With R/TAX APPEAL NO. 1053 of 2018 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE J.B.PARDIWALA Sd/- and HONOURABLE MR.JUSTICE A.C. RAO Sd/- ========================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? Yes 2 To be referred to the Reporter

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

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

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession

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

The appeal is allowed

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

189 : (2010) 3 SCC (Cri) 1179] has dealt with the doctrine of innocence elaborately, and held as under : (SCC p. 201, paras 27-28) ―27. Every accused is presumed to be innocent unless the guilt is proved. The presumption of innocence is a human right. However, subject to the statutory exceptions, the said principle forms the basis of criminal jurisprudence

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3) if the structure cannot be removed without doing irrepairable damage to the demised premises then that would be certainly one of the circumstances to be considered while deciding the question of intention. Likewise, dimensions of the structure and (4) its removability had to be taken into consideration. But these were not the sole tests. (5) the purpose of erecting

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE FOR R2; SRI. D.N. NANJUNDA REDDY, SR. COUNSEL FOR SRI. B.S. SACHIN, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PRELIMINARY NOTIFICATION DATED

Gutta Venkata Rama Devi vs. The Income Tax Officer

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DA Mr. Kunal Sharma, Mr. Vaishn a v Kumar, Advocates for DA + LA.AP. 256/2017 POJA .Apelant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

Commissioner of Income Tax vs. Agricultural Market Committee

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DA Mr. Kunal Sharma, Mr. Vaishn a v Kumar, Advocates for DA + LA.AP. 256/2017 POJA .Apelant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

The Commissioner of Income Tax, vs. M/s. Sri Laxmi Narasimha Wines,

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DA Mr. Kunal Sharma, Mr. Vaishn a v Kumar, Advocates for DA + LA.AP. 256/2017 POJA .Apelant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3. The Director, Mines Directorate, Department of Mines and Geology, Government of Jharkhand, having its office at Yojna 2025:JHHC:29619-DB 52 Bhawan, P.O. and P.S. Doranda, District Ranchi-8334002 (Jharkhand), ........... Respondents. ----- With W.P.(C) No. 5078 of 2022 ----- Abhay Shankar Singh, aged about 34 years, son of Gajendra Pratap Singh, resident of Sanitoriyam Road, Tupudana Dungri

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

3. The Commissioner of Customs (Imports), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707 4. The Commissioner of Customs, Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099. 5. The Commissioner of Customs, New Custom House, Ballard Estate, Mumbai 400 001. …Respondents Page 109 of 198 22nd March 2024 Saurer