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

The appeal is allowed

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

35 facts on the basis of which the legal presumption under Section 20 can be drawn are wholly absent.‖ The abovesaid view taken by this Court fully supports the case of the appellant. In view of the contradictions noticed by us above in the depositions of key witnesses examined on behalf of the prosecution, we are of the view

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

iv). Section 20(6) empowers the Rgiona1 Committee to perform such other functions as may be determined by the Regulations and, therefore, to deny the said authority the power of inspection once it 'had granted recoition is wholly inconceivable and, therefore, the interprettion placed by the learned counsel for the appellant is unaccëptble. (v) Section

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

iv) Prior to 8th April 2011 and even subsequent thereto, only a „proper officer‟ who has been „assigned‟ specific functions by the CBEC or the Commissioner as amended by Section 2(34) of the Act could undertake the task of non-levy, short-levy or erroneous refund. Therefore, for any non-levy, short-levy or erroneous refund prior

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

68, the Calcutta High Court, while constructing the expression " expenditure incurred " in s. 44A of the Act, observed: "depreciation claimed shall include the expenditure incurred." There are only two recognised methods of accounting : (1) cash basis, and (ii) mercantile basis. Under the cash basis only cash transactions are recorded. It is only cash receipts and cash (U payments which find

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

IV is from Chapters 16 to 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

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 (TDS), vs. M/s Country Club Inda Limited

iv). Whether, without prejudice, the Tribunal erred in attributing 50% of the alleged profits to the alleged PE of the Appellant in India and whether such approach and quantification was inconsistent with Article 7 of the DTAA? ITA 666/2014 & Ors. Page 7 of 57 (v). Whether Tribunal erred in confirming the levy of interest under section 234B

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

35 of 137 (b) ―foreign currency‖ and ―Indian currency‖ have the meanings respectively assigned to them in clause (m) and clause (q) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).]‖ 20. As is evident from a reading of Section 14, the value of imported and exported goods is recognized to be the transaction

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

35 of 137 (b) ―foreign currency‖ and ―Indian currency‖ have the meanings respectively assigned to them in clause (m) and clause (q) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).]‖ 20. As is evident from a reading of Section 14, the value of imported and exported goods is recognized to be the transaction

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

35. To take part in the management, supervision and control of the business or operation of any company or undertaking having similar objects and for that purpose to appoint any directors or other experts. 36. To amalgamate, enter into partnership or into any arrangement, union of interest, cooperation, reciprocal concession or otherwise with any person, firm or company carrying

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 I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

IV ..... Respondent Through Mr. Kamal Sawhney, Sr. Standing Counsel & Mr. Sanjay Kumar, Jr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE V. KAMESWAR RAO SANJIV KHANNA, J. (ORAL): Counsel for the respondent-Revenue has not been able to ascertain the correctness of the documents filed along with the present appeal. We are not inclined

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

IV - Summary of accounts of diary titled as MR - 70/91 having pages 1-30. v) SET - V - Titled as MR - 72/91 showing details of payments etc. having 51 pages. vi) SET - VI - Titled as MR - 73/91 having 50 pages. vii)SET - VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

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

IV - Summary of accounts of diary titled as MR - 70/91 having pages 1-30. v) SET - V - Titled as MR - 72/91 showing details of payments etc. having 51 pages. vi) SET - VI - Titled as MR - 73/91 having 50 pages. vii)SET - VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

IV - Summary of accounts of diary titled as MR - 70/91 having pages 1-30. v) SET - V - Titled as MR - 72/91 showing details of payments etc. having 51 pages. vi) SET - VI - Titled as MR - 73/91 having 50 pages. vii)SET - VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

IV - Summary of accounts of diary titled as MR - 70/91 having pages 1-30. v) SET - V - Titled as MR - 72/91 showing details of payments etc. having 51 pages. vi) SET - VI - Titled as MR - 73/91 having 50 pages. vii)SET - VII - Titled as MR - 67/91 containing 11 pages representing ledger account of BECO, S.K. Jain. viii) SET - VIII - copy

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

68. Thus, the matter remains in the suspended animation insofar as Sub-Registrar and District Registrar are concerned and the Civil court has to dispose of the suit. The Hon’ble Apex court has observed that “the Sub-Registrar is required to satisfy himself with the due execution of the document.” 69. The direction was given to the trial court

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

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

35(1), 42(10) and 120(4) of the Companies (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 72 of 300 Act which deal with liabilities of promoters. Sections 168(3), 257(3), 284(10, 300(1) and 340 of the Companies Act and Regulations 7 and 9 of the SEBI (Prohibition