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

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

II deals with the etablishment of the.Council. Sub-section (1) of Section 3 reads as follows: "3 (1) With effect from such date as the Central Government hlay, by notification in the Official Gazette, appoint there shall be established a Council to be called the Natiohal Council for Teacher Education." 20. Section 12 deals with the functions

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

II [CIT(A)], Raipur whereby the CIT(A) has dismissed the appeal preferred by the appellant/assessee filed against the Order dated 30.3.2015 of the Assessing Officer (A.O.), under Section 143(3) of the Act, re- computing the income of the appellant/assessee at Rs.34,02,650/- after making addition of Rs.24,78,800/- under Section 68

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.

68. As noted hereinabove, in terms of the agreement the plaintiff is to provide “a suitable alternate accommodation” to the respondent no. 2 and 3 in the preferred localities. It is already noticed hereinabove that there was a major dispute between the parties with respect to the availability of such suitable alternate accommodation. In any case, what such suitable alternate

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 10. We find that while passing the assessment order dated 31.12.2007 under Section 143(3) of the Act 1961, the assessing officer himself noted that the assessee on being enquired about the nature of transaction with the Mumbai companies submitted on oath on 15.12.2006 before the DDIT (I&B), Kolkata that he has got cash of equivalent amount

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

6 or sub-section (1) or clause (b) of 40 RNT, J & HN, J TREVC. No. 83 of 2008 & batch sub-section (2) of Section 8 with reference to the tax payable under the CST Act by a dealer on his turnover in so far as the turnover or any part thereof relates to sale or purchase

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 (Central) vs. M/s Hyderabad House Pvt Ltd.,

Section 48 of the Income Tax Act, 1961, by applying the formula indicated hereinafter. (ii) For inflation-correction, the financial year of 1997- 1998 shall be treated as the “base year” and the value of the notional income relevant to the date of cause of action shall be computed in the following manner :- ` 15,000/- x A ÷331 [wherein

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

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

ii) the Companies Act as well as SEBI Regulations provide various obligations for the promoters and in this regard, reference was made to Sections 7(6), 35(1), 42(10) and 120(4) of the Companies (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 72 of 300 Act which deal with liabilities

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

Commissioner of Income Tax-II vs. Sri B.Ramanarayanba Rao

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 12Th December, 2023 Appearance: Ms. Anupa Banerjee, Adv. …For The Appellant. Mr. Amit Sharma, Adv. ...For The Respondent. 1. Supplementary Paper Book Filed Today By The Assessee Is Taken On Record. 2. Heard Ms. Anupa Banerjee, Learned Counsel For The Appellant/Assessee & Mr. Amit Sharma, Learned Standing Counsel For The Respondent/Income Tax Department. Facts: 3. Briefly Stated Facts Of The Present Case Are That The Assessee Is Engaged In Trading (Export & Domestic) Of

3 of Rs.20,96,65,679/- and domestic sales of Rs.58,34,015/-. The assessing officer increased the GP Rate from the disclosed rate of 4.6% to 6% and thus, made an addition of Rs.30,19,867/- in the income of the assessee. 6. Being aggrieved, the assessee filed first appeal before the CIT(A), who determined the GP Rate

The Commissioner of Income Tax-III, Hyderabad vs. M/s. Vasant Intermediates Private Limited

The appeal is dismissed

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

II Rule 2 of CPC? (4) Whether the plaintiffs have made out grounds to allow the application for production of additional evidence ? (5) Whether the plaintiffs prove that the judgment and decree passed by the Trial Court is perverse and arbitrary? (6) What order or decree? 9. Point No.1: It is the case of the plaintiffs that Muniswamiappa @ Ammojappa

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

6(1) the 'real danger' test, interpreted as in the first-mentioned case, introduced a discrepancy between the Convention and the common law in ensuring impartial decision- making. In addition it disregarded the hallowed principle that justice must be seen to be done. The House of Lords, in recognition of this discrepancy, has now made 'a modest adjustment

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

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

6(1) the 'real danger' test, interpreted as in the first-mentioned case, introduced a discrepancy between the Convention and the common law in ensuring impartial decision- making. In addition it disregarded the hallowed principle that justice must be seen to be done. The House of Lords, in recognition of this discrepancy, has now made 'a modest adjustment

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

6(1) the 'real danger' test, interpreted as in the first-mentioned case, introduced a discrepancy between the Convention and the common law in ensuring impartial decision- making. In addition it disregarded the hallowed principle that justice must be seen to be done. The House of Lords, in recognition of this discrepancy, has now made 'a modest adjustment

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

6(1) the 'real danger' test, interpreted as in the first-mentioned case, introduced a discrepancy between the Convention and the common law in ensuring impartial decision- making. In addition it disregarded the hallowed principle that justice must be seen to be done. The House of Lords, in recognition of this discrepancy, has now made 'a modest adjustment

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

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