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Smt. Ch. Mangayamma Vs. Union of India

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (2000)158CTR(AP)35; [1999]106TAXMAN339(AP)

Advocate for Appellant : Y. Ratnakar, for the Assessee S. R. Ashok, for the Revenue

Prakash Rao, J.This writ petition is filed challenging the validity of section 40A(3) of the Income Tax Act, 1961 (' hereinafter referred to as `the Act') which disallows 20 per cent of cash payments in excess...

Cit Vs. Transport Corpn. India Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [2002]123TAXMAN806(AP)

Advocate for Appellant : S.R. Ashok, for the Revenue Y. Ratnakar, for the Assessee

S.R. Nayak, J. In these referred cases, the Tribunal, Hyderabad Bench 'B', has referred the following questions of law to this court under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the...

Ashish Developers and Builders (P) Ltd. Vs. Appropriate Authority

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [2001]116TAXMAN749(AP)

Advocate for Appellant : Y. Ratnakar, for the Assessee S.R. Ashok, for the Revenue

Nayak, J.This writ petition is directed against the order bearing No. AA/Hyd/1(85)/4/98-99, dated 26-8-1999 of the appropriate authority under Chapter XXC of the Income Tax Act, 1961 (hereinafter referred to as the Act) the 1st respondent...

Commissioner of Income Tax Vs. Tirumala Tirupati Devasthanam Co-operat ...

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1998)148CTR(AP)91

Advocate for Appellant : S.R. Ashok, for the Revenue Y. Ratnakar & P.S.R. Chandramurthy, for the Assessee.

ORDERT.N.C. Rangarajan, J.Heard the learned counsel for the petitioner and Sri Y. Ratnakar & Sri P.S.R. Chandra Murthy,learned counsel for the respondents.These three references raise identical questions and can be disposed of by a common order.2....

R.B. Mittal Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (2001)165CTR(AP)366; [2001]112TAXMAN480(AP)

Advocate for Appellant : Y. Ratnakar and A. Satyanarayana, for the Assessee S. R. Ashok, for the Revenue

Nayak, J.This petition is filed under section 256(2) of the Income Tax Act, 1961 Income Tax Act against the decision of the Tribunal, Hyderabad A-Bench in R.A. No. 36 (Hyd.) of 1993, dated 30-4-1993. The petitioner,...

Barkat Ali Khan Bahadur Vs. Controller of Estate Duty

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 2(15), 5, 22, 44 and 46; Income Tax Act, 1961 - Sections 147

Reported in : (1985)47CTR(AP)229; [1986]158ITR259(AP)

Advocate for Appellant : Y. Ratnakar, Adv.

Amareswari, J.1. The following six questions are referred for our opinion under section 64(1) of the Estate Duty Act, 1953 : '1. Whether, on the facts and in the circumstances of the case, the sum of...

Vazir Sultan Tobacco Co. Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 37, 260 and 261

Reported in : (1988)74CTR(AP)1; [1988]174ITR689(AP)

Advocate for Appellant : Y. Ratnakar, Adv.

Jeevan Reddy, J.1. Two questions are referred under section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Hyderabad. They are : '(1) Whether, on the facts and in the circumstances of the case,...

Vazir Sultan Tobacco Co. Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 38, 39, 40, 41, 42 and 43A; Companies (Profits) Surtax Act, 1964 - Sections 4

Reported in : [1988]169ITR35(AP)

Advocate for Appellant : Y. Ratnakar, Adv.

M.N. Rao, J.1. At the instance of the assessee, M/s. Vazir Sultan Tobacco Co. Ltd., Hyderabad, this reference was made by the Income-tax Appellate Tribunal, Hyderabad, under section 256(1) of the Income-tax Act, 1961. The question...

S. Venkata Subba Rao Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A, 40A(3) and 260; Income Tax Rules, 1962 - Rule 6DD

Reported in : (1988)73CTR(AP)93; [1988]173ITR340(AP)

Advocate for Appellant : Y. Ratnakar, Adv.

B.P. Jeevan Reddy, J.1. The following question has been referred by the Icome-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the...

Godavari Fertilizers and Chemicals Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 56

Reported in : [1992]198ITR388(AP)

Advocate for Appellant : Y. Ratnakar, Adv.

P. Venkatarama Reddi, J.1. The following question has been referred under section 256(1) of the Income-tax Act, 1961, for the decision of this court : 'Whether, on the facts and in circumstances of the case, the...