The Commissioner of Income Tax - VI vs. Sri Danda Dharanidhar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

71 of judgment of Hon’ble the Supreme Court, which are reproduced herein below:- “68. Our conclusion in terms of the application of Section

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 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

The Commissioner of Income Tax vs. Shri Byru Venkateswarlu

Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

71,917/- 2-9 Salarly to Babu Bhai Rs.10,800/- 14 Disallowance of Dalali Rs.2,136/- 15” 6. Counsel for the appellant has further contended that the Gujarat High Court in the case of National Textiles vs. Commissioner of Income Tax reported in 249 ITR 0125 in para 21-24 has observed as under: “21. The provisions of section

M/S NMDC LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

68 of 2016 so far, the annulment of marriage between the parties under Section 12(1) (C) is concerned, is hereby affirmed. 71

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

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

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

Section 2 (1) (e) of the A.P.General Sales Tax Act 1957, which defined the word 'dealer' was for consideration. There was inbuilt expression "deeming provision" in the said 27 (2007) 9 see 55 AIR 1967 Se389 (1988) 2 see 299 28 29 42 RNT, J & HN, J TREVC. No. 83 of 2008 & batch Explanation. So, the Explanation IV also

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

68, From reading of the above decisions of the courts, it is clear that the scope of judicial review under Section 34 of the Act with the arbitral award is narrow and limited and cannot be equated with appellate jurisdiction. This court in exercise of the appellate jurisdiction is not expected to re-appreciate evidence for arriving

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

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

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

Section 313 Cr.P.C. Accused has denied his implication in the case/offence and has claimed that he was tortured and that his nails were extracted, his genitals were burnt and petrol was put in his anus. He offered to get himself medically examined to prove his allegations. The accused SK also claimed that he was extended other tortures

The Commissioner of Income-Tax - VI, vs. Shri Mekala Bal Reddy

68. Submission is that the prompt report of the incident by the accused persons naming the assailants therein, who are prosecution witnesses herein and the injury reports of the accused appellants proved by the doctor examined as P.W-4, in addition to the defence taken by them under Section 313 Cr.P.C is sufficient proof of the plea of the accused

The Commissioner of Income Tax - II vs. Shri Surender Kumar

The appeals stand dismissed as not pressed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68) D.B. INCOME TAX APPEAL NO. 114/2010 COMMISSIONER OF INCOME TAX-I VS. JITENDRA KUMAR NIGAM. WITH (69) D.B. INCOME TAX APPEAL NO. 189/2010 COMMISSIONER OF INCOME TAX-I VS. SHRI RAKESH R. PUROHIT. WITH (70) D.B. INCOME TAX APPEAL NO. 190/2010 COMMISSIONER OF INCOME TAX-I VS. RAKESH R. PUROHIT. WITH (71) D.B. INCOME TAX APPEAL NO. 265/2010 COMMISSIONER