Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems

Appeal is partly allowed

68 of Evidence Act would not be attracted to question validity of a gift deed. Hence, there are no 27 good or sufficient reasons to interfere with finding of trial Court insofar as Ex.P.8 - gift deed. 33. At the same time, plaintiffs also sought to deny relationship between defendant no.1 and defendants no.2 and 3 by specific pleadings. But, defendants

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

Section 48 of Income Tax Act, 1961 for each financial year, to be a better method to off-set the effect of inflation on the real value of money. This approach, if followed, would ensure that there is no inconsistency in the awards of compensation in cases of death of children. [R.K.Malik (supra) and Balram Prasad v. Kumar Saha

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

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

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

Commissioner of Income Tax-V, vs. Sri Vinod Krishna Conjeevaram,

The appeal is dismissed

68 of the Act is nto attracted. The Appellate Authority was justified in deleting such addition. Insofar as addition on account of goodwill is concerned, when the Appellate Authority accepted the contention of the assessee during the remand proceedings that there was no transfer of goodwill, Section 45(4) is not attracted and accordingly, it found no ground

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

Bench: P.SAM KOSHY,N.TUKARAMJI

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

Bench: ANIS,V RAMASUBRAMANIAN

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

The Commissioner of Income Tax-III vs. M/s.NCC - KNR JV

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

The Pr. Commissioner of Incometax-4 vs. Smt. S. Uma Devi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

Commissioner of Income Tax I vs. Smt. P. Seetha

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

Commissioner of Income Tax II vs. TPS Laboratories Pvt. Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

Commissioner of Income Tax II vs. HMT Bearings Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

The Commissioner of Income Tax-III vs. M/S Suryalakshmi Cotton Mills Limited,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

The Commissioner of Income Tax-III vs. M/s.Softpro Systems [P] Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010

The Commissioner of Income Tax-III vs. M/s.M.G.Brothers Finance Ltd

48 of 171 + LA.APP. 678/2010 & CM APPL. 14058/2015 SHRI CHANDERMAN @ CHANDER SINGH .....Appellant Through: Appearance not given. versus UNION OF INDIA & ORS .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA + LA.APP. 679/2010