M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

77,78,973/= as a defaulter under Section 201 (1) read with Section 194C of the Income Tax Act, 1961 ?” To briefly state the facts – the appellant was in the process of setting up an Oil Refinery at Vadinar, District- Jamnagar. For the purpose, the appellant entered into three different agreements with Messrs. Essar Projects Limited; viz., [1] for supply

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-III vs. Smt. Raj Kumari

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

77 Are, setting aside additional tahsildar's order. 38. In the circumstances, appellants had been in revision before the commissioner under the amended provisions validity of which had been posed challenge to before the high court. The commissioner appears to have been adumbrated upon provisions of section 19 of the HTAL Act, wherein surrender is expected to be in writing

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 - 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

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

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

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

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.

77. In Sushil Kumar Agarwal (Supra), the Supreme Court having held that Development Agreements that create a right in the immoveable property in favour of the constructor can be enforced, on facts held as under:- “29. The condition under Section 14(3)(c)(i) is that the building or other work described in the contract is sufficiently precise to enable

Commissioner of Income Tax-3, vs. M/s State Bank of Hyderabad

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 the other hand, the appeals

K.V.D.PRASAD RAO vs. THE JT.COMMISSIONER OF INCOME TAX

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

77. I^9T-ul'" Coop. Housing Society, Road No. 7A, Jrbtie" r_r1lr, , nt;juio"o _ 500033. ( Appellate No. 2 to 4 are bro-ught on_record as LRS of the deceased Appelate No 1 vide C.O. dated 04-Ot_20i7 in ilTAMp No. I ;f 201S ) \\l) I l:e -ltrint ('.r,,rissio.er or'lnoome Tax , Range

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

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

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

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

The Commissioner of Income Tax-II, vs. M/s Padmapriya Real Estates AND Financiers

In the result, the appeal is allowed and the impugned judgment passed by

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

77,000/- in 3 installments upto 23.09.1996 and there was no repayment of loan till 23.09.1996. 32. PW-21, Madan Ramrath is the employee of the Central Bank, Dhamtari had proved the document Ex.P/75 and Ex.P/76 by which the ledger of the bank 10 account of the appellant has been proved. He gave details of the deposits of the appellant

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

price index for industrial workers [CPI (IW)]. The view in Kamla Devi (supra) was followed in a number of subsequent decisions of this Court in cases reported as Ashwani Gupta v. Government of India & Ors. 117 (2005) DLT 112; Tasleema v. State (NCT of Delhi) & Ors. ILR (2009) 6 Del 486 : (2009) 161 DLT 660 (DB); Nagrik Sangarsh Samiti

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

SECTION 19(1) OF THE BDA ACT I.E., ANNEX-P, IN SO FAR AS IT RELATES TO THE PROPERTIES OF THE PETITIONER IN SY.NO.30/6 & 30/7, K. NARAYANAPURA VILLAGE, K.R. PURAM HOBLI, BANGALORE SOUTH TALUK, MEASURING 22 GUNTAS AND 26 GUNTAS RESPECTIVELY. IN W.P.NO.55081/2014: BETWEEN: MR N. R. VENKATESHMURTHY S/O SRI. RAMAKRISHNAPPA, AGED ABOUT 45 YEARS, R/AT HOUSE NO.5