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

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

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

56. A reading of the above provision shows that a breach of a Contract to transfer immovable property will be presumed by the Court as one which cannot be adequately relieved by compensation in money. 57. Sub Section 1 of Section 14 prior to amendments is also relevant and is quoted hereinbelow:- “14. Contracts not specifically enforceable

THE COMM. OF INCOME TAX RAJAHMUNDRY vs. M/S B.KRISHNA MURTHY AND OTHERS

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

section 313 Cr.P.C. accused Subash Gupta had admitted that he had an inclination short of lust and infatuation towards Sujata Shah.” Crl.A.247/2000 & Crl.A.81/2003 Page 17 of 55 Other findings of the trial Court 33. The trial Court concluded that there was nothing to show that all the accused had met at Hotel Mohan at Ashok Vihar on 5th June

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68. As far as the ground of non user under section 13(1)(k) of the Act is concerned, he has invited my attention to paragraphs 72 and 73. He submitted that it has come on record that defendant no.1 has permanently shifted to Muscat some time in the year 1989. Thus, the plaintiffs have established that defendant no.1

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

M/s. PLL-Suncon Joint Venture vs. The Deputy Commissioner of Income Tax

68. The patent illegality in the impugned award does not stop with the reopening of the proceedings to inquire into the authenticity of the specimen letter TA-9. Shri R.S. Chauhan AW-2, the inspector who was an independent witness had clearly stated that he had asked the respondent Raman Kapoor FAO(OS) 373/2011 Page 20 of 44 about

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

56. 1988 (Supp) SCC 239 57. AIR 1963 SC 791 58. 46 S.T.C. 63 59. (1999) 3 SCC 632 60. (1969) 3 SCR 674 61. (1990) 184 ITR 129 (SC) 62. (2007) 8 SCC 412 63. (2003) 4 SCC 184 64. (2003) 11 SCC 129 65. 1994 ECR 349 (SC) 66. 1995 Supp

THE APR.COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI TUMMALA SRI RAM BABU

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

68,589/- with the Registry on 01.09.2018, in purported compliance of orders dated 24.07.2018 read with 21.08.2018. 7. On 10.09.2018, Court appointed M/s PN Chopra & Co. as a Valuer to ascertain the realizable value of the assets mentioned in the two affidavits filed by the petitioner. On 23.10.2018, the Valuer submitted its Report. 8. On 24.12.2018, the petitioner deposited

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

68-C of the old Act, pending on the date of enforcement of the new Act, namely, 1.7.1989, • the period of one year as prescribed under S. 100(4) should be computed from the date of commencement of the new Act. This interpretation would give full effect to • both. the Sections

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

56. The AO, however, did not agree and disallowed Rs.41,84,947 as being in excess and unreasonable and valued back for the income of Assessee. In appeal, the CIT(A) reversed the AO on the ground that it is not for the AO to determine the reasonableness or otherwise of the expenditure. In the further appeal by the Revenue

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

Appeals of the Revenue are dismissed

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

56. The AO, however, did not agree and disallowed Rs.41,84,947 as being in excess and unreasonable and valued back for the income of Assessee. In appeal, the CIT(A) reversed the AO on the ground that it is not for the AO to determine the reasonableness or otherwise of the expenditure. In the further appeal by the Revenue

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

Section 313 Cr.P.C. Accused has denied his implication in the case/offence and has claimed that he was tortured and that his nails were extracted, his genitals were burnt and petrol was put in his anus. He offered to get himself medically examined to prove his allegations. The accused SK also claimed that he was extended other tortures

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

56. The notification in clear words grants exemption on the sale of Pulp Moulded Egg Trays which are manufactured by the small scale industrial units. So the exemption is on the sale if the commodity is manufactured by small scale industrial units. From the plain language of the notification it does not follow that the sale should also

THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD

THE APPEAL IS DISMISSED

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

56,8O,000/-. After indexation, lhe long-term capital gain arrived at Rs.31,43,80,590/ . The respondent c laimed to have invested the amount c'f sale t*r- * ,dt&+re. 4 i 4 consideration in Konaseema EPS Oakwell Power Limited, an industrial undertaking, with arr infrastructure facility for power generation and was also notified under

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

56. The expression ―Price List‖ is defined under the contract to read as under:- ―Price List means a table of list prices (FCA, "relevant international airport basis, INCOTERM 2000, including costs for exportation procedures from the country/ies of export and insurance from the Vendor's warehouse up to Substantial Completion) applicable to Equipment supplied by Vendor to Reliance as amended