PRINCIPAL COMMISSIONER OF INCOME TAX vs. S. SIVARAMA REDDY

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

1. These two appeals have been filed by the students, who are pursuing, their education in various colleges affiliated to the Guru Gobind Singh Indraprastha University and the Govt. of NCT of Delhi. The common respondent is the Self Financing Educational Institutions Association, who is respondent No.3 in LPA 733/2017 and connected matter Page 3 of 50 LPA 733/2017

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

The appeal is allowed

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

6, who directed him towards the appellant. When the appellant declined to accept the inclusion application, PW-2 reported this refusal to PW-6 verbally, who subsequently redirected him to the appellant, who again declined. PW-2 expressed uncertainty regarding the appellant's specific job role, whether he was a dealing assistant or a 4th-grade peon

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

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section (1), the competent authority shall determine the nature and extent of such claims and pass such orders as it deems fit. (3) At any time after the publication of the notification under sub-section (1) the competent authority may, by notification published in the Official Gazette of the State concerned, declare that the excess vacant land referred

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

Principal Commissioner of Income Tax (Central) vs. Sri Ch.Govardhan Naidu

The appeal stands allowed to the extent indicated

Bench: ABHINAND KUMAR SHAVILI,SATISH CHANDRA SHARMA

6) of the Act, in the case of the Assessee, where the primary onus under Section 68 of the Act stood discharged by the Assessee.” 1

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

6 of the Act are totally different from assigning the power of issuing an SCN to a Customs Officer under Section 4 of the Act. Analysis of Section 28 (11) of the Act 43. The first issue is to be considered whether Section 28 (11) cures the defects pointed out by the Supreme Court in Sayed

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

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-i, vs. Agricultural Market Committee

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

section 13(1)(e) of Prevention of Corruption Act (‘PC Act’ for short), and been sentenced for simple imprisonment for two years and fine of Rs.50,000/- with default imprisonment for six months. 2. The accused was working as the manager of Canara Bank, Sindhaghatta Branch, Mandya District, during the check period 1.5.2004 to 9.5.2006. The investigation that followed

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

Section 271(1)(c). The penalty of Rs. 99,68,280/-imposed by the AO for A. Y. 1995-1996 is therefore ordered to be deleted.” 8. The above finding of Id. CIT(A), in our considered view does not suffer from any infirmity. The Id. CIT(A) has considered the issue in right prespective. The Id.CIT

Commissioner of Income Tax vs. Atyam Suryanarayana

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 5Th February 2024. Appearance: Mr. Om Narayan Rai, Advocate Mr. Amit Sharma, Advocate …For The Appellant. 1. Heard Sri Om Narayan Rai, Learned Senior Standing Counsel For The Appellant. None Appears For The Respondent Assessee. 2. Affidavit Of Service Filed Today By Learned Counsel For The Appellant, In Compliance Of The Orders Dated 17.02.2023 & 15.01.2024, Is Taken On Record. Service Of Notice Upon The Respondent Assessee Is Found To Be Sufficient. 3. This Appeal Was Admitted By Order Of This Court Dated 03.09.2010, On The Following Substantial Questions Of Law:- “I) Whether The Learned Tribunal Was Justified On The Facts & Circumstances Of This Case To Follow The Ratio Decided By The

6. The assessing officer passed the assessment order dated 31.12.2007 under Section 143(3) of the Act, 1961 determining the income of Rs.3,33,18,027/- being brokerage/commission @2% on the aforesaid cash deposits of Rs.166.59 crores. He also added the aforesaid amount of Rs.166.59 crores in the income of the assessee as unexplained cash credit under Section

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

68. 1973 KLT 463 69. (1988) 69 STC 29 (Kerala DB) 70. 36 LJQB 81 71. (1954) 5 STC 348 (T-C) 72. (1955) 2 SCR 374 73. (1895) Q.B. 749 74. 15 Ves. 396, 406 75. 1995 Supp. (2) SCC 646 76. AIR 1960 SC 610 77. (1999) 6 SCC 275 78. (2015) 5 SCC 718 79. (2000) 1

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

Section v.. V 11(1). 6. Initially we were inclined to accept the submission raised by the Revenue that there are several good reasons why we have declined to interfere and refer the matter to a larger bench to consider judgment of this Court in DIT vs. Vishwa Jagriti Mission, ITA No.140/2012 (Del.). 7. The controversy in question

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: [PROVIDED that if a bill of entry has been presented before the date of entry inwards of the vessel

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: [PROVIDED that if a bill of entry has been presented before the date of entry inwards of the vessel

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. M/s. Murala Venkateswara Rao AND others

Appeal is dismissed,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

6. The accused officer was examined under Section 239 CrPC after furnishing copies of the documents. He pleaded not guilty. Charges for the offences under Sections 7 and 13 (1) (d) (ii) read with 13 (2) of the PC Act, 1988 were framed against him, and when the charges were read over and explained to him, in Telugu

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

6. To maintain for the members of the company liaison with organization/s interested in Pollution Control and Environment Management and such activities in furtherance of the objects of the Company such as Chamber of Commerce, Government departments, Management Associations Trade Associations etc. in the State Country and abroad. 7. To collaborate and co-operate with other professional institutions and with