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

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since

SYED ABBAS MIAH vs. INCOME TAX OFFICER,WARD-I,KURNOOL

68. Interim order passed by the Appeal Court on July 31, 2013 had permitted the assessment under the Entry Tax Act, 2012 to be continued. It had also restrained refund of the tax already collected. Appeal Court did not vacate the stay granted by the learned Single Judge in the impugned judgement and order. Appeal Court had regulated the implementation

Commissioner of Income Tax - III vs. M/s. Kolan Engineering Constructions Private Limited

Appeals are disposed of with the aforesaid modification in the

Sections 279, 338, 304A of the I.P.C. The deceased Sunita Mawandia was aged about 39 years while Rajendra Mawandia was aged about 44 years at the time of their death. Both were running cloth business and were income tax payee. Sunita Mawandia used to earn Rs. 9,763/- per month while Rajendra Mawandia used to earn

Commissioner of Income Tax-III, vs. M/s Kolan Engineering Constructions Private Limited,

Appeals are disposed of with the aforesaid modification in the

Sections 279, 338, 304A of the I.P.C. The deceased Sunita Mawandia was aged about 39 years while Rajendra Mawandia was aged about 44 years at the time of their death. Both were running cloth business and were income tax payee. Sunita Mawandia used to earn Rs. 9,763/- per month while Rajendra Mawandia used to earn

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

68,280/- levied u/s 271(1)(c) on account of inaccurate particulars furnished by assessee in original return and detected by the Assessing Officer during scrutiny u/s 143(3)?” 3. The counsel for the appellant and the assessee has taken us to the judgment of ITAT which held as under:- We have heard rival submissions and considered them carefully. After

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 / 79 CRA-322-08gr any letter to defendant no.1 or her husband or DW 1 Mangaldas about the same. He denied that there was no agreement of leave and licence of 1968. In the agreement of 1968, Rs.2000 was shown as deposit amount. He paid that amount by cash. He, however, does not have document to show that

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

Commissioner of Income Tax-i, vs. Agricultural Market Committee

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

68,000 9 Loan received from brother `3,25,000 10 Proceeds of NSC `86,500 11 Agriculture income `1,22,000 12 Customary gifts `2,04,000 Total Income ` 22,33,819.00 22,33,819.00 22,33,819.00 22,33,819.00 7. Sri. Nagendra Naik, learned counsel for the accused argued that the investigating officer did not account

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

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 it had previously relied upon, and it held as follows: “38. Question then arises for consideration of this

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

Commissioner of Income Tax -II vs. M/S Sri Ramanjaneya Poultry Farm Pvt., Ltd.,

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

86,500 31.03.99 1.8.99 – 31.5.01 @ 1% p.m. for 22 months 1.6.01 – 31.5.02 @ 0.75% p.m. for 12 months 1.6.02 – 31.8.04 @ 2/3% p.m. for 27 months Rs.45,29,030.00 Rs.18,52,785.00 Rs. 36,68,514.00 2. Rs.1,44,00,000 18.12.99 18.12.99 – 31.5.01 @ 1% p.m. for 18 months 1.6.01 – 31.5.02 @ 0.75% p.m. for 12 months

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

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 of the project under „capital work and progress.‟ The interest on the CC limit for the subsequent period, after completion of project, was rightly claimed and allowed as a revenue expense

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

Appeals of the Revenue are dismissed

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

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 of the project under „capital work and progress.‟ The interest on the CC limit for the subsequent period, after completion of project, was rightly claimed and allowed as a revenue expense

Commissioner of Income Tax-1 vs. Agricultural Market Committee

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

68 Years, Occ Household, R/o. 14-'l-363, New Agapura, Hyderabad. 4. Saranga Pavan Kumar, S/o. Late Saranga Krishna Murthy, Aged about 42 Years. Occ. Business, R/o. 14-1-363, NewAgapura, Hyderabad. 5. A. Manjula, Wo. A Madhusudhan, Aged about 49 Years, Occ Household, Rlo.5-2-544, Osman Gunj, Risala Abdulla, Nampaily. Hyderabad. 6. Bande Vani, Wo. Bande Srinivas, Aged about

Commissioner of Income Tax vs. Agrilcultural Market Committee

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

68 Years, Occ Household, R/o. 14-'l-363, New Agapura, Hyderabad. 4. Saranga Pavan Kumar, S/o. Late Saranga Krishna Murthy, Aged about 42 Years. Occ. Business, R/o. 14-1-363, NewAgapura, Hyderabad. 5. A. Manjula, Wo. A Madhusudhan, Aged about 49 Years, Occ Household, Rlo.5-2-544, Osman Gunj, Risala Abdulla, Nampaily. Hyderabad. 6. Bande Vani, Wo. Bande Srinivas, Aged about

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 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