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Section 260A5 Section 42 Addition to Income2

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The appeals are dismissed

ITTA/273/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260A

transfer and exchange of goods and services. The primary motive behind such activity is profit making. Business may be defined as an activity which is continuously carried on for economic gain with the associated risk of producing and selling of goods and services. The factual position regarding the lease rentals as seen from copies of the agreements shows lease rentals

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013

Section 4

152; 23. (2016) 2 SCC 362 24. (2016) 15 SCC 733 25. (2018) 9 SCC 1 26. AIR 1961 SC 65 27. (2002) 5 SCC 203 28. 1990 MhLJ

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

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

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd.,

Commissioner of Income Tax-III vs. Sri Atluri Subba Rao,

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

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd