The Commissioner of Income Tax vs. M/s Natco Exports Ltd.

In the result, the judgment and decree passed by the

68 and 69 for which payment has already been made through bank drafts and the sale deeds were executed subsequently on 25.10.1999. From the boundary of plot no. 142 it is apparent that in east of plot no. 142 was the road (Chhwar) in the western side were plot no. 65 which had already been agreed to be purchased

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

section and of Part XII.] 65. Thus, what could be understood is, during the pendency of the suit, the appeal came to be filed before the District Registrar and it is nothing but simultaneous proceedings for the same relief was being initiated. The Hon’ble Apex Court has made an observation that “District Registrar or Sub Registrar should have

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

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

Section 145 of the Evidence Act. If a contradiction is put to the witness and it is denied by him, then his attention has to be drawn to the statement made by such witness before the Police or any other previous statement and he must be given a reasonable opportunity to explain as to why such contradiction appears

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

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

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

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

Section 27 of the Evidence Act. Arguments on behalf of the prosecution (CBI) 65. On behalf of CBI Sri Jitendra Mishra, Advocate alongwith Sri Sanjay Kumar Yadav have placed heavy reliance on the previous judgment of this Court in the case of 'XYZ' as well as the judgment of Supreme Court in said case. It is contended that findings

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

Sections 36 (1) (iii) of the Act are met, deduction of interest cannot be denied merely because the Assessee was a cash rich company having enough resources of its own. 68. It is pointed out that in the earlier years Gopal Das Bhawan was still under construction and the interest was capitalised only up to the stage of completion

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

Appeals of the Revenue are dismissed

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

Sections 36 (1) (iii) of the Act are met, deduction of interest cannot be denied merely because the Assessee was a cash rich company having enough resources of its own. 68. It is pointed out that in the earlier years Gopal Das Bhawan was still under construction and the interest was capitalised only up to the stage of completion

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

65. The Court would now examine the degree of discretion granted to an arbitral tribunal under Section 19 for determining evidentiary standards in the light of decided cases. In Pradyuman Kumar Sharma v Jaysagar M Sancheti (2013 4 Mah LJ 86), the Bombay High Court considered whether a Petitioner could dispute the veracity of a document that

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

65. The attempt by the Department to refer to the SOR to justify overlooking Explanation 2 in favour of Section 28(11) cannot be possibly countenanced. The statute has to be read for what it actually states. It is only where there is some ambiguity which requires clarification that a reference can be made

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

68,953/- under normal provisions and book- profit of Rs.9,85,25,142/-. Tax was payable on book profits as per Section 115JB of the Income Tax Act, 1961 (“Act”, for short). The aforementioned return was taken up for scrutiny and additions of Rs.1,00,500/- and Rs.1,17,141/- on substantive basis, and Rs.10 lacs on protective basis

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

68 THE PETITION SCHEDULE PROPERTIES ARE CONCERNED AND ETC. IN WP NO.36525/2014: BETWEEN: 1. SRI RAMAKRISHNAPPA S/O MUNISWAMAPPA @ THIMAIAH AGED ABOUT 65 YEARS 2. SRI MUNIRAJU S/O MUNISWAMAPPA @ THIMMIAH AGED ABOUT 60 YEARS 3. SRI BACHE GOWDA S/O MUNISWAMAPPA @ THIMMIAH AGED ABOUT 53 YEARS 4. SRI ANJANAPPA S/O MUNISWAMAPPA @ THIMMIAH AGED ABOUT 51 YEARS 5. SRI T.BAIRE GOWDA S/O MUNISWAMAPPA

The Commissioner of Income Tax (Central) vs. M/s. Madhu Enterproses

Bench: Adverting To The Facts Of The Case It Is Beneficial To Mention Here That No Affidavit Had Been Filed On Behalf Of The State (Present Appellant In Both The Appeals) In Either Of The Two Writ Petitions. Learned Counsel Appearing For The State Before The Hon’Ble Single Judge Had Agreed For Disposal Of The Two Writ Petitions Without Affidavits Being Filed On The Ground That Arguments Have To Be Advanced On Question Of Law Only. 3. A Compendium Of Facts Relevant For Disposal Of These Appeals Is As Follows:

68 of WP No. 24788 (W) of 2010. The aforesaid notification of 2007 contemplates deposit of fees for transfer of “lease hold rights” for different categories of land in Kalyani Township. The transfer fee from the respondent company has been demanded in terms of the circular of December 2007. 4 5. Further the jurisdictional District Magistrate did not give permission