The Commissioner of Income Tax, vs. M/s. Laila Impex,

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

price paid by the customer to the assessee and states that this is disproportionately high in comparison to the cost incurred by the assessee for the transponder. This according to the AO lead to an inference that the customers are compensating the assessee for not only the transponder cost but also the cost of the satellite. The AO did this

COMMISSIONER OF INCOME TAX vs. M/S K.VENKATESWARA RAO

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

4) The deduction specified in sub- section (1) shall be allowed in computing the total income in respect of each of the ten assessment years beginning with the assessment year relevant to the previous year in which the industrial undertaking begins to manufacture or produce articles or the business of the hotel starts functioning: Provided that,- (i) in the case

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

4. The Commissioner of Customs, Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099. 5. The Commissioner of Customs, New Custom House, Ballard Estate, Mumbai 400 001. …Respondents Page 109 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx WITH WRIT PETITION

COMMISSIONER OF INCOME TAX RAJAHMUNDRY vs. M/S.B.KRISHNA MURTHY KAKINADA AND 2 ORS

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 9(1)(vi) of the Act, but the term “royalty” as defined and covered under Art VIII A of the DTAA. 7. Before we examine the relevant clauses of agreement dated 11th May, 1987 between HCL and ADC, it would be first appropriate to examine the ambit and scope of the term „royalty‟ taxable under Article VIIIA

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

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice, it is submitted that such appointment of Directors cannot be made

Commissioner of Income-Tax, vs. Rangaraya Medical College Old Students Association

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

172 MW generating station by the participating industries and A.P.Transco, in proportion to the number of shares held by them. Clause 2.6 of MoU-lI provides that when a participating industry, for any reason, is unable to utilise its full share of energr from APGPCL, participating industry shall give advance notice of fifteen days before billing morlth ro APGPCL

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

4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT 35 YEARS R/AT NO.1, 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 5. SUSHMA SHARMA S/O SOHAN SHARMA AGED ABOUT YEARS R/AT NO.5, S MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

172 in 1989-90 and 331 in the financial year 1997-98. If we go by the said figures the corresponding value of Rs.50,000/- in 1989 would be Rs. 97,000/- (approx.) in 1997. Taking the figure awarded in Lata Wadhwa‟s case and keeping in view the “just compensation” as awarded in several other cases mentioned above

The Commissioner of Income Tax vs. M.Venkata Krishna Mohan

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

price of Raw-Edge and Wrapped V-Belts excluding sales tax, excise duty and other governmental taxes and levies, insurance, forwarding and packaging expenses nad freight charges. (b). Unless otherwise specified by the Proprietor, the royality hereunder shall be paid to Hilton Rubbers Limited, S-21, Green Park Extension, i_e “” Delhi 110016, in India Rupees at half yearly intervals