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

68. There is also merit in the contention of the Petitioners that Section 28(11) confers validity only on „the proper officer.‟ As explained in Consolidated Coffee Ltd. v. Coffee Board (supra), the use of article „the‟ as opposed to „an‟ or „any‟ is indeed significant. Only officers who have been assigned the functions of the „proper officer

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

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 INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

2. Consequently, on the 18.3.1997, he initiated case number R.C. 16/97 against the appellant. During the entrapment operation, PW-7 mentioned receiving a predetermined signal from PW-5 after the transaction. However, this detail was contradicted by PW-1, PW-2, and PW-3, who asserted that PW-2 provided the alert signal, while PW-7 claimed

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

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 3(2) of the Benami Transactions (Prohibition) Act, 1988. 39. It is quite explicit from the available facts and evidence that, in order to arrange separate Bank loans for Mat.Appeal No.242 of 2012 & conn. cases 27 purchasing 'E' and 'O' schedule properties, in spite of executing Ext.B1 agreement in the name of Sri.Joy, separate agreements were executed

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

72 of the Registration Act, as such, Head quarter Sub - 32 Registrar, Gandhinagar also had accompanied the Managing Director of the plaintiff company. 33. Learned counsel further submits that in the light of the refusal by 2nd defendant to meet 1st defendant, sale deed could not be registered. It is in this connection, the plaintiff filed a representation for appearing

The Pr. Commissioner of Income-Tax-1 vs. M/s. New River Software System Pvt Ltd.,

The appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 68 of the Act for Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10. These amounts were primarily towards share application money received from various companies. The AO made additions/disallowance of Rs. 7,05,00,0001- on account of unexplained share capital/share application money received by the assessee company from Paradigm

The Commissioner of Income Tax-I vs. Adaptec [India] Ltd

The appeals are dismissed

Section 68 of the Act for Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10. These amounts were primarily towards share application money received from various companies. The AO made additions/disallowance of Rs. 7,05,00,0001- on account of unexplained share capital/share application money received by the assessee company from Paradigm

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. Now coming to the issue of permanent alimony which is the subject matter in the F.A.No. 213 of 2019. It has been contended by the appellant/ wife that the permanent alimony as determined by the learned

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

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

2)(l). We find no infirmity in the ruling of ARR on this aspect. In the above situation, MSCo is rendering services through its employees to MSAS. Therefore, the Department is right in its contention that under the above situation there exists a service PE in India ITA 621/2017 & connected matters Page 54 of 85 (MSAS). Accordingly, the civil appeal

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA