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

Section 2 (1) (e) of the A.P.General Sales Tax Act 1957, which defined the word 'dealer' was for consideration. There was inbuilt expression "deeming provision" in the said 27 (2007) 9 see 55 AIR 1967 Se389 (1988) 2 see 299 28 29 42 RNT, J & HN, J TREVC. No. 83 of 2008 & batch Explanation. So, the Explanation IV also

The Commissioner of Income Tax-II, vs. M/S Gulf Oil Corporation Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2,01,250 19.2.92 40.25 9,80,000 16.1.92 Rs.4,43,750/­ c) 30,000 12,22,500 19.2.92 40.75 28 L & T 19,45,000 18.2.92 a) 10,000 194.50 21,30,000 b) 5,000 9,35,000 19.2.92 187.00 21.1.92 142.00 Rs.7,50,000/­ Total LossRs.16,88,250/­ 8.2. The   Assessing   Officer   after   verification  found that

Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2,01,250 19.2.92 40.25 9,80,000 16.1.92 Rs.4,43,750/­ c) 30,000 12,22,500 19.2.92 40.75 28 L & T 19,45,000 18.2.92 a) 10,000 194.50 21,30,000 b) 5,000 9,35,000 19.2.92 187.00 21.1.92 142.00 Rs.7,50,000/­ Total LossRs.16,88,250/­ 8.2. The   Assessing   Officer   after   verification  found that

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2,01,250 19.2.92 40.25 9,80,000 16.1.92 Rs.4,43,750/­ c) 30,000 12,22,500 19.2.92 40.75 28 L & T 19,45,000 18.2.92 a) 10,000 194.50 21,30,000 b) 5,000 9,35,000 19.2.92 187.00 21.1.92 142.00 Rs.7,50,000/­ Total LossRs.16,88,250/­ 8.2. The   Assessing   Officer   after   verification  found that

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

28 of 50 ngrafted under Section 13 of the Act. If we understand the submission advanced by the learned counsel for the appellants, the, provisions are absd1itely distinct an different and cannot be reconciled. The learned 'counsel for the .repondents would contend that there is basically no conflict and even if there is a conflict and discord, the principle

Commissioner of Incometax-1, Hyderabad vs. M/s. Divis Laboratories Ltd.,

The appeals are allowed

68(2) of VDIS, 1997 had been issued to the Assessee is recorded in the order dt. 10.03.2000 passed by the CIT(Appeals) and also in the subsequent order passed by ITAT on 17.08.2004.Therefore, the issuance of the said certificate to the Assessee cannot be doubted. 9 25) If the said certificate had been issued and has not been cancelled

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

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

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

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

The appeal is allowed

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

28-5-2001 and vide his medical examination report (Ext. P-22), an abrasion of the size of 0.2 cm × 0.2 cm on the corona of the penis was found. The body of the penis and glands therein were swollen and tenderness and inflammation was present. There was nothing 11 (2013) 5 SCC 722 36 to suggest that the appellant

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

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 9508. Chapter 2 relates to meat and edible meat offal. Chapter 3 relates to fish and crustaceans

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

Appeal is dismissed,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2 (c) of the PC Act, 1988. 17. Ex.PIO is the order issued by P.W4, Commissioner of Income Tax- according sanction to prosecute the II, Visakhapatnam respondent/accused officer. The evidence of P.W.4 substantiates the same. Coming to evidence, P.W.1, who set the criminal law motion by lodging Ex.PI-report, he deposed that during the 1997 he constructed a slab building

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

28 one of the attesting witnesses, if alive, and subject to the process of the Court concerned and is capable of giving evidence. 15.3 Section 71 provides, however, that if the attesting witness denies or does not recollect the execution of the document, its execution may be proved by other evidence. The interplay of the above statutory provisions

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 3(2) of the Benami Transactions (Prohibition) Act, 1988. 39. It is quite explicit from the available facts and evidence that, in order to arrange separate Bank loans for Mat.Appeal No.242 of 2012 & conn. cases 27 purchasing 'E' and 'O' schedule properties, in spite of executing Ext.B1 agreement in the name of Sri.Joy, separate agreements were executed

Commissioner of Income Tax vs. Dr.Kodela Siva Prasada Rao

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

2) was issued on 12- 12-2005. Further notice under Section 142 (1) was issued on 28-06-2006 calling for total salary particulars including all allowances received by him in the capacity of Minster during the assessment year 2003-04. 3. The assessing officer reopened the earlier assessments and brought to tax the allowances received by the assessee

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

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. Agricultural Market Committee

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

Sections reads thus:- “26. Purpose for which the market development fund may be expended.The marketing development fund shall be utilised out of following purposes: (i) better marketing of agricultural produce ; (ii) marketing of agricultural produce on co-operative lines ; (iii) collection and dissemination of market rates and news ; (iv) grading and standardisation of agricultural produce; (v) general improvements