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

24 of SQ le i which have been framed under Section 31 of the Act. Rule 8, which deals with inspectioh, reads, as follows: • ' . 8. Inspection - (1) The Council may inspect the recognized institutions in the manner specified 'in sub- • rules (2) to (8). . ... The Council shall approve a panel of names of' experts in teacher education or educationi.i

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

24 of 66 statement or suppression of facts” reopening has to be done within one year from the „relevant date‟. Where it falls within the categories demarcated in terms of Section 28 (4) as amended, the time period is „five years‟. 25. The concept of „relevant date‟ has been elaborated in Explanation 1. This is more or less conforms

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

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

68,280/- levied u/s 271(1)(c) on account of inaccurate particulars furnished by assessee in original return and detected by the Assessing Officer during scrutiny u/s 143(3)?” 3. The counsel for the appellant and the assessee has taken us to the judgment of ITAT which held as under:- We have heard rival submissions and considered them carefully. After

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

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 and other products, and (c) animals of Heading

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

24 of 57 executed a deed of guarantee (referred to as a 'Parent Guarantee') guaranteeing the performance of all the three contracts. 38. It has been argued on behalf of the Assessee that the agreement for supply of hardware (Equipment Contract) could have been directly executed between Reliance and the Assessee but Reliance had insisted on an Indian company being

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

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

Section 13(1) (e) of the Act has two elements, first the income must be received from a lawful source and secondly the receipt of such income must have been intimated in accordance with the provisions of law, rules or orders for the time being applicable to the public servant. In N. Ramakrishnaiah (Supra), while dealing with said expression

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

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

Section v.. V 11(1). 6. Initially we were inclined to accept the submission raised by the Revenue that there are several good reasons why we have declined to interfere and refer the matter to a larger bench to consider judgment of this Court in DIT vs. Vishwa Jagriti Mission, ITA No.140/2012 (Del.). 7. The controversy in question

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

Appeal is dismissed,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68,000/- and after furnishing all the documents, P.W1 was issued a notice to pay income tax for a sum of Rs.1,76,000/-; that on preferring appeal before the Assistant Commissioner of Income Tax, Visakhapatnam, the matter was remanded to the Income Tax Officer, Ward-ll, Vizianagaram with a direction to assess the value and at that relevant point

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

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

24 necessary that more than one witness be present at the same time, and no particular form of attestation shall be necessary.” 11. As a mandate of clause ‘C’, a Will is required to be attested by two or more witnesses, each of whom should have seen the testator’s sign or put his mark on the Will or should

A.P.State Civil Supplies Corporation Limited vs. The Income tax Officer

Bench: J SREENIVAS RAO,ALOK ARADHE

1 (1987 Edn.)- "Codicils which in form and execution are similar to a will are useful for the purpose of making slight alternations to a will, such as a change of executors or deleting some specific gift. Codicils may be used for making any alteration in a will, but it is so easy to fail to see that a substantial

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

THE COMMI.OF INCOME TAX,HYD. vs. VAIBHAV

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

68 of the Act as "Income from other sources". Thus, by the assessment order dated 30.03.2000 passed under Section 1a3(3) of the Act, the aforesaid addidons were made to the total income of the assessee. 6. Aggrieved by the above order of the assessment, assessee preferred first appeal before the Commissioner of Income Tax (Appeals)-V (C-entral

The Commissioner of Income Tax vs. Shri Byru Venkateswarlu

Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 permitting the assessing officer to treat unexplained cash credit as income are enabling provisions for making certain additions, where there is failure by the assessee to give an explanation or where the explanation is not to the satisfaction of the assessing officer. However, the addition made on this count would not automatically justify imposition of penalty under section