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.

57. Sub Section 1 of Section 14 prior to amendments is also relevant and is quoted hereinbelow:- “14. Contracts not specifically enforceable.- (1) The following contracts cannot be specifically enforced, namely:- (a) a contract for the non-performance of which compensation in money is an adequate relief; (b) a contract which runs into such minute or numerous details

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- 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

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

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 67. (2008) 224 ELT 337 (S.C.) 68

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

Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

57,39,68,569 78,20,892 58,17,89,461 Less: 15% set apart for application to charitable or religious purpose Balance 85% to be applied 87,268,419 494,521,042 Less: Application of Income Expenses (excluding business activity and Depreciation) Expenditure as per Income and Expenditure Account-Donation Less: Capital Expenditure

The Pr. Commissioner of Income vs. Shri. Vishnu Mohan Reddy Chintapally

Appeal is disposed of

Bench: J SREENIVAS RAO,ALOK ARADHE

68,09,650/-. 9. The return was processed under Section 143(1) of the Act. But was, thereafter, picked up for scrutiny under CASS. A notice under Section 143(2) of the Act was issued on 03.09.2015 and duly served upon the Firm on 04.09.2015. Further, notices under Sections

Commissioner of Income Tax vs. Agricultural Market Committee

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

Sections reads thus:- “26. Purpose for which the market development fund may be expended.The marketing development fund shall be utilised out of following purposes: (i) better marketing of agricultural produce ; (ii) marketing of agricultural produce on co-operative lines ; (iii) collection and dissemination of market rates and news ; (iv) grading and standardisation of agricultural produce; (v) general improvements

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

57. He further submitted that by virtue of the powers conferred under Entry 54 of List I, the Central Government have enacted the Mines and Minerals (Development and Regulation) Act, 1957. Referring to Section 2 of the Act, 1957, which speaks about declaration as to the expediency of Union control, he submitted that it is declared that

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

section 92 in The Indian Evidence Act' 1872 I would also be relevant in this context since it provides for invalidation of a document including for failure of consideration' I ! The "Round-TtiPP ins" done bv the appellant No.2 (C.V. Rao) and others 64.LearnedSeniorCounselfortherespondentshasgivena I painstaking account of the manner in which tnelfunas were routed by the appellant No.2/C.V

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

section 92 in The Indian Evidence Act' 1872 I would also be relevant in this context since it provides for invalidation of a document including for failure of consideration' I ! The "Round-TtiPP ins" done bv the appellant No.2 (C.V. Rao) and others 64.LearnedSeniorCounselfortherespondentshasgivena I painstaking account of the manner in which tnelfunas were routed by the appellant No.2/C.V

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

section 92 in The Indian Evidence Act' 1872 I would also be relevant in this context since it provides for invalidation of a document including for failure of consideration' I ! The "Round-TtiPP ins" done bv the appellant No.2 (C.V. Rao) and others 64.LearnedSeniorCounselfortherespondentshasgivena I painstaking account of the manner in which tnelfunas were routed by the appellant No.2/C.V

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

57. In the light of the aforesaid discussion, no case is made out for invocation of powers under section 115 of C.P.C. Civil Revision Applications No. 322 of 2008 and 323 of 2008 fail and the same are dismissed. Rule is discharged. In the circumstances of the case, there shall be no order as to costs. 58. This brings

Commissioner of Income Tax vs. Agricultural Market Committee

Bench: V.V.S.RAO,SANJAY KUMAR

Section 138 NI Act, wherein it was admitted that MoU had been executed by him. This admission of the Complainant cannot be considered at the stage of considering the prima facie case at the stage of Charge as such alleged admissions need to be proved by confronting the Complainant with the Signed By:RITA SHARMA Signing Date

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

V.C. NANNAPANENI vs. COMMISSIONER OF INCOME TAX,

In the result, the appeals are allowed

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

68,625/- and in the process of determination, the said officer has included a sum of Rs.1,50,00,000/- received by the appellant from Ranbaxy Laboratories Limited (hereinafter referred to as “RLL”) towards “non-competition fee” included under the head “income from other sources” and treated it as revenue receipt and accordingly subjected the same to tax. As regards

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