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9 results for “section 68”+ Section 271(1)(b)clear

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Key Topics

Section 224Section 260A3Section 271(1)(c)3Section 2602Section 143(3)2Section 3022Section 3642Section 2012Addition to Income2Penalty

The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

ITTA/191/2008HC Telangana23 Mar 2016

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

For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22

271, para 13.] Nevertheless, in a situation where there is ambiguity in the meaning of the text, the courts must also give due regard to the consequences of the interpretation taken. 21. It is the responsibility of the courts to interpret the text in a marmer which eliminates any element of hardship, inconvenience, injustice, absurdity or anomaly. [G.P. Singh

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

ITTA/399/2011HC Telangana
2
24 Jul 2013
Section 143(3)Section 271(1)(c)

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

ITTA/244/2011HC Telangana27 Jun 2011

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

Section 11Section 142(1)Section 143Section 143(2)Section 143(3)Section 260ASection 271(1)(c)

271(1)(c) of the Act were also initiated for claiming inaccurate expenditure and concealment of income of Rs.2,81,33,700/-. Facts of ITA No.512 of 2017 6. ITA No. 512 of 2017 has been filed by the Revenue which arises out of the order of the Tribunal dated 28.03.2017 (Annexure A-IV) wherein, it was held that

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

ITTA/622/2015HC Telangana01 Jun 2016

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

1. STATE OF KARNTAKA REP BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT M S BUILDING, DR AMBEDKAR VEEDHI BANGALORE-560001 2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 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

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

ITTA/3/2020HC Telangana25 Aug 2020

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

b) and (c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted

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

Appeals of the Revenue are dismissed

ITTA/55/2010HC Telangana20 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 260

271. The Assessee also decided to pay in addition compensation amounting to Rs.1,18,38,705 in lieu of surrender of their rights in the flat. This expenditure was claimed by the Assessee as „revenue in nature‟ and was charged to the Profit and Loss Account („P&L Account‟). Proceedings before the AO 4. The Assessing Officer („AO‟) who picked

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

Appeals of the Revenue are dismissed

ITTA/210/2003HC Telangana21 Jun 2011

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

Section 260

271. The Assessee also decided to pay in addition compensation amounting to Rs.1,18,38,705 in lieu of surrender of their rights in the flat. This expenditure was claimed by the Assessee as „revenue in nature‟ and was charged to the Profit and Loss Account („P&L Account‟). Proceedings before the AO 4. The Assessing Officer („AO‟) who picked

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

section. Nonetheless, as an overall matter, GE is correct that in some instances, ITAT‟s characterization of certain conversations appears to overstate the importance of the activities in India (for e.g. e- mail chain on Reliance-GT Exhaust Height; e-mail chain on confirmation of RIL PO No. DG8/3389741). Nevertheless, in many other instances, ITAT‟s decision is sound

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

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

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