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

71 72. Thus, the focal point of the suit would be the execution of sale deed by MMe Devika Rani Roerich on 16-02-1992 which is marked as Ex.P1 before the trial court. 73. The term ‘Sale’ is defined under Section 54 of the Transfer of Property Act, as under: “Sale” defined.—‘‘Sale” is a transfer of ownership

The Commissioner of Income Tax-III vs. Smt. Raj Kumari

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

71-A - On facts, Special Officer erred in allowing the restoration application – Limitation – Limitation Act, 1963 – Art. 65 (as amended by Bihar Scheduled Areas Regulation, 1969, Regn. 4 and Sch.) ” and submits, lapse of 40 years is not a reasonable period for exercise of powers under the statute. He submits that in said case while the unduly long delay

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

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

price, but instead of getting a deed of conveyance gets a SA/GPA/WILL as a mode of transfer, either at the instance of the vendor or at his own instance. Ill - effects of SA/GPA/WILL transactions: Page 41 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. 3. The earlier order

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 of minerals.-- (1) The Central

INCOME TAX BANGALORE vs. SHALINI BHUPAL

Appeal is dismissed

transfer, in either case, had been made at the market value of such goods as on that date : Provided that where, in the opinion of the [Assessing] Officer, the computation of the profits and gains of the industrial undertaking or the business of the hotel or the operation of the ship [or the business of repairs to ocean-going vessels

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

71 13, 'Elgi' Towers, 737-D, Green Fields, FuliakulamRoad'coimbatore*41045' ...RESpoNDENT/pETrroNER 2. Andhra Pradesh Gas Power Corporation Ltd, #201, 2nd Floor, Ivly Home Sarovar Plaza, Secretariat Road, Hyderabad, rep. by its Managing Director' ...RES'.NDENT/RE.'.NDENT 2. Andhra Pradesh Gas Power Corpn. Ltd., #201, 2nd Floor, My Home Sarovar Plaza, Secretariat Road Hyderabad- 500 063. ...RESPONDENT/RESPONDENT

The Pr. Commissioner of Income Tax-2 vs. M/s. GJ Trading Pvt Ltd

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 9(1)(vii). Hence, we hereby decline to interfere with the directions of the Dispute Resolution Panel in this case.” 6. Before us Mr. Rai, learned counsel for the appellant, however, would submit that as per the disclosures which were made by the assessee in the Transfer Pricing Study itself, the transaction relating to Freight Logistic Support Services would

Commissioner of Income Tax (TDS), vs. M/s Country Club Inda Limited

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

price paid or promised, or of money, a share 57 / 79 CRA-322-08gr of crops, service or any other thing of value to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms. Relying upon this judgment as also Section 105 of T.P. Act he submitted that leave

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

2 and 3 in the preferred localities. It is already noticed hereinabove that there was a major dispute between the parties with respect to the availability of such suitable alternate accommodation. In any case, what such suitable alternate accommodation would be is a matter of subjective satisfaction dependent on one‟s personal taste and satisfaction. CS(OS) No.486/2011 Page

THE COMMISSIONER OF INCOME-TAX-IV, HYDERABAD vs. M/S NAVA BHARAT VENTURES LTD., HYD

The appeal is dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

71,89,OOO/- and in the said returns, the assessee has claimed deduction of Rs.44,91,I7,391/- under Section 8O-IA of the Act, 1961 in respect of profits from power generation units of different Villages. In support of deduction, the assesse has filed Form No.lO CCB, dated 27.11.2006, for each unit. During the assessment proceedings by the Assessing

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

2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE FOR R2; SRI. D.N. NANJUNDA REDDY, SR. COUNSEL FOR SRI. B.S. SACHIN, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE

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

price of the jewellery stolen in a robbery or a burglary was therefore expenditure for the purpose of the business. There can be no doubt that the expenditure was wholly and exclusively in the interest of the business. The expenditure was laid out for no other purpose.” 33. Applying the law explained by the Supreme Court in the above decisions

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

Appeals of the Revenue are dismissed

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

price of the jewellery stolen in a robbery or a burglary was therefore expenditure for the purpose of the business. There can be no doubt that the expenditure was wholly and exclusively in the interest of the business. The expenditure was laid out for no other purpose.” 33. Applying the law explained by the Supreme Court in the above decisions

The Pr.Commissioner of Income Tax (Central) vs. M/s Vaishnavi Educational Society

In the result, this Cross Objection is allowed and the suit is

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

transfer by the Owner to defeat or delay his creditors, it applies generally to all transferees RFA 554/15 & CON. CASES 46 who claim to be bonafide. A learned Division Bench of this Court also followed this view in Krishnamenon v. Pradeep Kumar (2017 (1) KLT 429), holding again in the context of Section 53 of the TP Act, that once

THE COMMISSIONER OF INCOME TAX, HYDERABAD vs. M/S. ANDHRA PRADESH PAPER MILLS, HYDERABAD

Bench: The Trial Court. 4. The Brief Averments Of The Plaint, In O.S. No.25 Of 2002, Are As Under:

2- (2019)9SCC 381 17 VGKRJ AS 318 of 2005 perform his obligations under the agreement and reflective of lack of readiness and willingness. He preferred to wait and abide by the gamble of a favourable decision in the first appeal. The learned counsel for appellants further placed another reliance in V.S.AIamelu vs. Thavamani and others^, in that decision

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

2. Inspector General of Registration and Controller of Stamps, Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp. Council Hall, Pune 1. 3. The Commissioner of Customs (Imports), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707 4. The Commissioner of Customs, Air Cargo Complex, Sahar