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

68 11.01.07 Following FIRS are re-registered by the CBI. The accused are taken into CBI custody. Victim RC No. 2(S)/07/SCB/DLI 'A' RC No. 3(S)/07/SCB/DLI 'B' RC No. 6(S)/07/SCB/DLI 'C' RC No. 5(S)/07/SCB/DLI 'D' RC No. 9(S)/07/SCB/DLI 'E' RC No. 7(S)/07/SCB/DLI 'F' RC No. 8(S)/07/SCB/DLI

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

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

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

The Director of Income Tax [Exempetions] vs. Share India

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 years, Occ. Agriculture R/o. H.No. 3-1 - 73, Ramantapur Village, Uppal Mandal, R.R. District 4. Amid, S/o. Late M.A. Sattar, Aged Major, Occ. Business, P.Jo.3-131111, Ramantapur Village, Uppal Mandal, R.R. District 5. Shaman Sultana,, W/o Late M.A. Saftar, No.3-131111 , RamantapurVillage, Uppal Mandal, Ranga Reddy District. 6. Mohd. Mohida, S/o. M.A. Sattar, Aged 36 years, Occ. Business

V.C. NANNAPANENI vs. COMMISSIONER OF INCOME TAX,

In the result, the appeals are allowed

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

68,625/- and in the process of determination, the said officer has included a sum of Rs.1,50,00,000/- received by the appellant from Ranbaxy Laboratories Limited (hereinafter referred to as “RLL”) towards “non-competition fee” included under the head “income from other sources” and treated it as revenue receipt and accordingly subjected the same to tax. As regards

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

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

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

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

THE COMM. OF INCOME TAX RAJAHMUNDRY vs. M/S B.KRISHNA MURTHY AND OTHERS

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

201 read with 120-B IPC within my cognizance.” Crl.A.247/2000 & Crl.A.81/2003 Page 12 of 55 23. There were separate additional charges under Section 411 IPC qua some of the co-accused being found in possession of stolen property. A total of 143 witnesses were examined on behalf of the prosecution. A-1’s statement under 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

201] (hereinafter referred to as Kesoram Industries case, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute; 37 RNT, J & HN, J TREVC. No. 83 of 2008 & batch ‘(/) In interpreting a taxing statute, equitable

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

The appeal is allowed

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

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. For this purpose, the nature of the offence, its seriousness and gravity thereof has to be taken into consideration

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

Commissioner of Income Tax vs. Agricultural Market Committee

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

3) of the Act on 30.11.2009 and the assessee claimed the repayment of liabilities of Rs.2,81,33,700/- as application of income which was construed as repayment of loan taken from the Marketing Board for construction of rural roads and development of Mandis. The Assessing Officer came to the conclusion that the assessee had not shown increase

The Commissioner of Income Tax - VI vs. Sri Danda Dharanidhar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3 of 4 8. In view of the submission which Mr. Makhija has made, we dispose of the present appeal in light of para No. 68 to 71 of judgment of Hon’ble the Supreme Court, which are reproduced herein below:- “68. Our conclusion in terms of the application of Section

Commissioner of Income Tax-1 vs. Agricultural Market Committee

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

201 1 : Appeal filed Under Section 96 of C.P.C., against the judgment and decree dated 04.02.201 1 passed in O.S.No. 2 of 1999 on the file of the lX Additional Chief Judge (FTC), City Civil Court, Hyderabad. Between: 1. SARANGA KRISHNA MURTHY (Died per LR's RR3 to 6), S/o. LAte Laxmi Narayana Business R/o. H.No

Commissioner of Income Tax vs. Agrilcultural Market Committee

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

201 1 : Appeal filed Under Section 96 of C.P.C., against the judgment and decree dated 04.02.201 1 passed in O.S.No. 2 of 1999 on the file of the lX Additional Chief Judge (FTC), City Civil Court, Hyderabad. Between: 1. SARANGA KRISHNA MURTHY (Died per LR's RR3 to 6), S/o. LAte Laxmi Narayana Business R/o. H.No

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

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

201 to 208, Barharwa, Barhait Road, Chapandey, P.O. & P.S. Chapandey, District Sahebganj, PIN - 816101, (Jharkhand) through its Proprietor namely, Shri Santosh Kumar Dokania, aged about 72 years, son of Late Beni Prasad Dokania, resident of Main Road near Railway Station, Barharwa, P.O. & P.S. Barharwa, District Sahibganj, PIN-816101, (Jharkhand). ..........Petitioner. -Versus- 1. The State of Jharkhand, through its Secretary, Department

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