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

The appeal is allowed

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

56 Inspector, Rajib Debnath, was instructed to retain Rs. 200/- for incidental expenses. A kit comprising various items such as empty bottles, a clean bowl, a C.B.I. metal seal, etc., was prepared. They then proceeded to the location of the incident, arriving at 1:15 pm. xi. PW-3 recalled that during the transaction as part of the entrapment process

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

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

56. In Vijay Mills Company Limited v. State of Gujarat (1993) 1 SCC 345, the above principles were reiterated in the following passage: “[T]here are different modes of validating the provisions of the Act retrospectively, depending upon the intention of the legislature in that behalf. Where the Legislature intends that the provisions of the Act themselves should be deemed

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

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

Commissioner of Income Tax-i, vs. Agricultural Market Committee

Bench: The Hon’Ble Mr. Justice Sreenivas Harish Kumar

56 years, R/o 169, Nobel Residency, 2nd Cross, SOS Post, Bannergatta Road, Bengaluru-76. …Appellant (By Sri R.Nagendra Naik, Advocate) AND: State by CBI/ACB, Ganganagar, Bellary Road, Bengaluru. …Respondent (By Sri Madhav Kashyap, Advocate for Sri P.Prasanna Kumar, Advocate) This Criminal Appeal is filed under Section 374(2) Cr.P.C. praying to set aside the judgment and conviction dated

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

1) to Rule 3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

1) to Rule 3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page

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 (3) SCC 1

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

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

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose

PENDURTHI CHANDRASEKHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

The appeal is allowed and all the four substantial

1) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal, while confirming the addition of Rs.3,40,000/- as unexplained credit under Section 68 of the Income Tax Act, is right in law in holding that there should be sufficient reasons for receiving gifts though it is from father

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.- (1

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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

section 142(1) and 143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which

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

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

section 142(1) and 143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 142(1) and 143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which

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

section 142(1) and 143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which