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

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

43. Section 5 A(l)(vi) of APGST Act uses the expression "generally, under sub-section (1) of Section 9 of the said Act". The expression 'generally' has not been defined in the Act, 1957. It has also not been explained in the APGST Act, like under Section 8(2A) of the Central Sales

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

43 / 79 CRA-322-08gr contemplated by Section 13(1)(e) and non user as contemplated by Section 13 (1)(k) of the Act. 59. Plaintiffs have contended that defendant no.1 has, since coming into operation of the Act, unlawfully sub-let or given on leave and licence, the whole or part of the suit premises

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

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

43 (SC). We shall refer to this judgment subsequently. In order to appreciate the contention raised by the Revenue, we would like to give one example which would clarify the contention or the issue raised before us. An assessee, a charitable institution, say has income from property held underTrustof Rs.1,00,000/-. As per mandate of clause

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

43, oleo-resin of spices under Tariff Item No. 1301 90 44, oleo-resin of flowers under Tariff Item No. 1301 90 45, oleo-resin of roots under Tariff Item No. 1301 90 46, and other oleo-resins under Tariff Item No. 1301 90 49. As these oleo-resins are classified in Chapter 13, under Section

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

43. During the assessment proceedings, in its reply dated 15th December 1997 to the query raised by the AO, the Assessee pointed out that there is nothing in law which prohibited the leasing out of stock and trade. It relied on the decision in CIT v. Chagan Das and Company 54 ITR 17 where the Supreme Court held that where

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

Appeals of the Revenue are dismissed

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

43. During the assessment proceedings, in its reply dated 15th December 1997 to the query raised by the AO, the Assessee pointed out that there is nothing in law which prohibited the leasing out of stock and trade. It relied on the decision in CIT v. Chagan Das and Company 54 ITR 17 where the Supreme Court held that where

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

43 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. purchasers wanting to own a property with an assurance of good and marketable title. 4. This Court had, therefore, requested the learned Solicitor General to give suggestions on behalf of Union of India. This Court also directed notice

The Commissioner of Income Tax - Central vs. M/s. Himagiri Biotech Pvt. Ltd.,

68,384/-; as on 31.03.2008, it was `17,10,43,019/- and as on 31.03.2009 it was `15,28,48,354/-. Sundry debtors as on 31.03.2006 was `22,82,38,320/-; as on 31.03.2007 it was `28,58,66,349/-; as on 31.3.2008 it was `22,53,78,479/-; as on 31.03.2009 stood at `11,61,95,359/-. Thus, there

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

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound

PRINCIPAL COMMISSIONER OF INCOME TAX vs. S. SIVARAMA REDDY

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

68)/SFRC/14- 15/9728 dated 19.02.2016” (viii) It was in this scenario that the Association challenged the impugned Notification, mainly contending that the SFRC recommendations once having been accepted, and notified, exercise of power rescinding the same was arbitrary and illegal, and therefore the rescinding order had necessarily to be set aside. LPA 733/2017 and connected matter Page

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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power to hear appeals in estate duty matters against the order passed by the Controller

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

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

43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power to hear appeals in estate duty matters against the order passed by the Controller