Principal Commissioner of Income Tax-3 vs. M/s Satyasai Bhavani Hsopitals Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

4) of the Act, but where the Assessee raises an objection against the Draft Assessment Order of the Assessing Authority based on such Report of the Transfer Pricing Officer, the Assessee Company within 30 days can either accept the said Draft Order or file its objections before the Dispute Resolution Panel (DRP) and the Assessing Officer as per Section

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

41. AIR 1964 SC 1752 42. AIR 1953 SC 333 43. AIR 1968 Pat. 329 44. (1993) 90 STC 1 (SC) 45. (1976) 4 SCC 460 46. AIR 1996 SC 1854 47. (2014) 3 SCC 732 48. 1935 (37) BomLR 866 49. AIR 1997 SC 2502 50. (1963) Suppl. 2 S.C.R. 608 51. (1998) 111 STC 657; 52. (1999) U.P.T.C

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

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

41 of films and other activities connected with the examination, repairs, cleaning, waxing and rewinding of the films.” It was argued before the Supreme Court that section 10 could not be applied as the assessee could not be said to be in occupation of the premises for the purposes of any concern of its own, but it was observed

Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

4   of   the   paper   book,   wherein  assessee has annexed statement  showing details  of profits  and loss from shares for the year  under   consideration.   As   per   said   chart  consolidated sum of profits and loss shown by  assessee   in  respect   of   sale   and   purchase   of  Page 16 of 41 C/TAXAP/194/2008 JUDGMENT shares can be summarized as under: 1Long term profits

The Commissioner of Income Tax-II, vs. M/S Gulf Oil Corporation Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

4   of   the   paper   book,   wherein  assessee has annexed statement  showing details  of profits  and loss from shares for the year  under   consideration.   As   per   said   chart  consolidated sum of profits and loss shown by  assessee   in  respect   of   sale   and   purchase   of  Page 16 of 41 C/TAXAP/194/2008 JUDGMENT shares can be summarized as under: 1Long term profits

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

4   of   the   paper   book,   wherein  assessee has annexed statement  showing details  of profits  and loss from shares for the year  under   consideration.   As   per   said   chart  consolidated sum of profits and loss shown by  assessee   in  respect   of   sale   and   purchase   of  Page 16 of 41 C/TAXAP/194/2008 JUDGMENT shares can be summarized as under: 1Long term profits

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

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

4) is in fact taken by administrative action, the character of which is determined by the Minister’s free choice.” It was then held that what was said of the Industrial Tribunal in the Bharat Bank’s case (supra) would in full measure apply to the Labour Court. The appointments of the judges to the Labour Courts must, therefore

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

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

Principal Commissioner of Income Tax - 5 vs. M/s Vijay Textiles Limited

The appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

price of Rs.150/- sq.ft for the land has been fixed, but land was the capital to be introduced by the 32 assessee for the purpose of endeavor. That assessee had considerable stake, is clear from the fact that asseessee was obliged to offer the land as security for raising loans. Assessee had parted with possession with clear knowledge that

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

4. 2011(9) SCC 1 - K.T.Plantation Private Limited & Anr. Vs. State of Karnataka”. 95. As discussed above, with reference to Section 54 of the Transfer of Property Act, the sale of immoveable property worth 100 or more than 100 is to be effected through registered document which invariably supposes that it shall be in writing and 90 sufficient non judicial

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

41-A of the Bombay 14 (1992) 3 SCC 624 Page 16 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} Sales Tax Rules, 1959 held that the rule-making authority can provide for a small abridgement or curtailment while extending a concession, and observed as under: - “9. … We fail to understand how a valid grievance can be made

Suchirindia Infratech Pvt. Ltd vs. Dy. Commissioner of Income-Tax

Accordingly, the learned appellate authority has rightly dismissed the

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

41-A of the Bombay 14 (1992) 3 SCC 624 Page 16 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} Sales Tax Rules, 1959 held that the rule-making authority can provide for a small abridgement or curtailment while extending a concession, and observed as under: - “9. … We fail to understand how a valid grievance can be made

The Commissioner of Income Tax-V vs. The Armed Forces Officers Co.Op Housing Society Ltd

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

4) The declaration of the Chief Commissioner under clause (c) of sub-section (2) shall be conclusive evidence that the land is held and occupied for a public purpose or a work of public utility. Section 3(5) [‘Delhi town’ means the areas which immediately before the establishment of the Municipal Corporation of Delhi were included in the limits

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and others

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

41 Rule 1 of C.P.C., aggrieved by the Judgment and decree dt- 21-11-2002 passed in O.S.No.96 of 1999 on the file of V Addl. District Judge, Fast Track Court, Ranga Reddy Dist., L.B. Nagar. Between: 1. V.SURENDER REDDY, S/o late Sri V. Gopal Reddy Business Rl/o Road No.10, Banjara Hills. Hyderabad 2. D. Madhav

Commissioner of Income tax-VI vs. M/s. Narpat Girji Constructions,

The appeal is allowed

price of the said land and buy the scheduled property situated in 6.3 acres, immediately. 19. Prayer was sought for a direction to the Official Liquidator to sell the said 6.3 acres of schedule property wherein the Institution of the KIAMS is situated by accepting the amount stated therein. 20. Company Court vide order dated 30.09.2008 took note

The Commisioner of Income TAx-1 vs. Divya Shakti Granites Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 RULE 22(2) OF CPC., AGAINST THE JUDGMENT AND DECREE DATED 13.01.2015 PASSED IN OS.NO.271/2009 ON THE FILE OF THE SENIOR CIVIL JUDGE, NELAMANGALA, PARTLY DECREEING THE SUIT FOR SPECIFIC PERFORMANCE. THIS RFA AND RFA CROB. HAVING BEEN HEARD AND RESERVED FOR ORDER, THIS DAY, KRISHNA S. DIXIT.J., PRONOUNCED THE FOLLOWING: CORAM: HON'BLE MR JUSTICE KRISHNA

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 / 79 CRA-322-08gr read with 108(o) of the T.P.Act is concerned, the evidence of PW 4 Powale, Structural Engineer and the reports made by him at Exhibit -H, remained absolutely unchallenged. The Courts below after appreciating the evidence on record have concurrently held that defendant no.2 has carried out additions and alterations of permanent nature