The Commissioner of Income Tax vs. M/s.Sri Lakshmi Narasimha Construction

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

price paid or promised, or of money, a share of crops, service or any other thing of value, to be rendered periodically or on specified occasions to the transferer by the transferee, who accepts the transfer on such terms. According to the original petitioner Deorao Bajirao Thorat, it was an oral lease and the suit land was given in possession

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

price for sale of property sold by her husband which is western portion of Tataguni estate in favour of plaintiff-Company and she has not agreed to sell the plaint schedule property to the plaintiff at the rate of Rs.40,000/- per acre. 17. It is further claimed that Managing Director of plaintiff-Company K.T. Bhagath was with

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

56 YEARS, R/AT NO.659, 5TH CROSS, 3RD BLOCK, KORAMANGALA, BANGALORE-560 034. …RESPONDENTS (BY SRI. S S NAGANAND., SENIOR COUNSEL A/W SRI. VIJAYKUMAR DESAI., ADVOCATE FOR R1; SRI.M R RAJAGOPAL., SENIOR COUNSEL A/W SRI.B M SHIVAJI., ADVOCATE FOR R2) THIS RFA CROB IS FILED UNDER ORDER 41 RULE 22(2) OF CPC., AGAINST THE JUDGMENT AND DECREE DATED 13.01.2015 PASSED

THE COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. M/S. PADMAVATHI MANSION (P) LTD., VIJAYAWADA

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Transfer of Shares in Tax Havens (like in the case of Vodafone etc.), if based on relevant facts, such substantial questions of law could be raised before the High Court under Section 260-A of the Act, the Courts could have embarked upon such exercise of framing and answering such substantial question of law. On the other hand, the appeals

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

price, and requesting them to place an order with the foreign headquarters were not auxiliary or preparatory in nature. The observations and findings of the High Court are eerily similar to the facts of this case: “Relying on these provisions, it is contended by the assessee that the liaison office was opened to act as a communication channel between

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

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

56 IV th Phase, Adityapur, Jamshedpur through its Director-cum- Authorized Signatory Dilip Kumar Goyel ..... … Petitioner Versus 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur 5. Assistant Commissioner of Commercial Taxes, (Adityapur Circle

S.l. Shiva Raj vs. Commissioner of Income Tax,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

56 IV th Phase, Adityapur, Jamshedpur through its Director-cum- Authorized Signatory Dilip Kumar Goyel ..... … Petitioner Versus 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur 5. Assistant Commissioner of Commercial Taxes, (Adityapur Circle

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

56 / 79 CRA-322-08gr issue ought to be accepted. He, therefore, submitted that no fault can be found with the reasoning given in paragraphs 63 and 66. 75. Mr. Walawalkar submitted that under section 5(4A) defines the expression “licensee” to mean the person who is in occupation of the premises or such part, as the case

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

56. The expression ―Price List‖ is defined under the contract to read as under:- ―Price List means a table of list prices (FCA, "relevant international airport basis, INCOTERM 2000, including costs for exportation procedures from the country/ies of export and insurance from the Vendor's warehouse up to Substantial Completion) applicable to Equipment supplied by Vendor to Reliance as amended

Principal Commissioner of Income Tax-3 vs. M/s Sri Indra Power Energies Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Transfer of Shares in Tax Havens (like in the case of Vodafone etc.), if based on relevant facts, such substantial questions of law could be raised before the High Court under Section 260-A of the Act, the Courts could have embarked upon such exercise of framing and answering such substantial question of law. On Date of Judgment

Commissioner of Income Tax III vs. SVEC Constructions Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Transfer of Shares in Tax Havens Date of Judgment 12-07-2018, ITA No.484/2013 The Commissioner of Income Tax & another Vs. M/s 3D PLM Software Solutions Limited 9/11 (like in the case of Vodafone etc.), if based on relevant facts, such substantial questions of law could be raised before the High Court under Section

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

transfer of property became taxable under Section 3(a) if the movement of goods from one State to another was under a covenant, or an incident, of the contract of sale and the property in the goods passed to the purchaser in another State. [S.R. Sarkar26]. If there was interruption of movement, and the snapping of the inextricable bond that

Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

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

transfer to the reserve fund a sum equivalent not less than 20% of such profit. Further, under Section 18 of the BR Act, every banking company, not being a scheduled bank, shall maintain cash reserve with itself or by way of balance in a current account with the RBI. Such cash reserve shall be equivalent to at least

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

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

transfer to the reserve fund a sum equivalent not less than 20% of such profit. Further, under Section 18 of the BR Act, every banking company, not being a scheduled bank, shall maintain cash reserve with itself or by way of balance in a current account with the RBI. Such cash reserve shall be equivalent to at least

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

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

transfer to the reserve fund a sum equivalent not less than 20% of such profit. Further, under Section 18 of the BR Act, every banking company, not being a scheduled bank, shall maintain cash reserve with itself or by way of balance in a current account with the RBI. Such cash reserve shall be equivalent to at least

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

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

transfer to the reserve fund a sum equivalent not less than 20% of such profit. Further, under Section 18 of the BR Act, every banking company, not being a scheduled bank, shall maintain cash reserve with itself or by way of balance in a current account with the RBI. Such cash reserve shall be equivalent to at least

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