Commissioner of Income Tax v. Karnataka Power Transmission Corporation Limited, 9

208 Taxmann 73High Court2012#23585 most cited

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Judgments citing Commissioner of Income Tax v. Karnataka Power Transmission Corporation Limited, 9

Times Vpl Limited vs. The Commissionr of Income Tax

In the result, the order passed by the

ITA/274/2013HC Karnataka17 Oct 2019

Bench: ALOK ARADHE,P.G.M.PATIL

Section 143(3)Section 194CSection 260Section 263Section 40

…IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 17TH DAY OF OCTOBER, 2019 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE P.G.M. PATIL I.T.A. NO.274 OF 2013 BETWEEN TIMES VPL LIMITED (FORMERLY KNOWN AS VIJAYANAND PRINTERS LTD) NO.17, 9T H FLOOR, DUPARC TRINITY, M G ROAD, BANGALORE 560 001, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER SRI SUNIL RAJSHEKHAR, AGED ABOUT 58 YEARS, SON OF SRI CHARANTRIAH. ... APPELLANT (BY SRI. M.V.SESHACHALA, SENIOR COUNSEL FOR SRI. ARAVIND V.CHAVAN AND SRI. H.R.KAMBIYAVAR, ADVOCATES) AND THE COMMIS…

The Principal Commissioner vs. M/S Sri. Prabhulingeshwar Sugars

In the result, the appeals stand dismissed

ITA/100070/2016HC Karnataka20 Nov 2017

Bench: S.SUJATHA,H.B.PRABHAKARA SASTRY

Section 143(3)Section 194CSection 260ASection 40

…IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 20TH DAY OF NOVEMBER, 2017 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE Dr. JUSTICE H. B. PRABHAKARA SASTRY INCOME TAX APPEAL NO.100070/2016 C/W INCOME TAX APPEAL NO.100207/2015 IN ITA NO.100070/2016 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, NAVANAGAR, HUBBALLI. 2. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI. ... APPELLANTS (BY SRI Y V RAVIRAJ, ADVOCATE) AND M/S SRI. PRABHULINGESHWAR SUGARS & CHEMICALS LTD., SIDDAPUR, JAMAKHANDI, BAGALKOT DISTRICT PAN:AACCS7864B. ...…

M/S Abhilash Garments & Estates P Ltd, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the appeals of the assessee are allowed

ITA 1255/BANG/2014[2006-07]Status: DisposedITAT Bangalore17 Jul 2015AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Smt R. Pratibha, AdvocateFor Respondent: Dr. K. Shankar Prasad, JCIT

Section 133ASection 194CSection 201

…re was no question of assessee be held liable to deduct tax u/s 201 and charging interest u/s 201(1A) of the Act. 6 ITA Nos.1255 to 1257(B)/14 6. The learned AR then relied upon the decision of the Hon’ble jurisdictional High Court in case of CIT Vs KPTCL 208 Taxmann 73 wherein the finding of this Tribunal has been upheld by the Hon’ble High Court. Thus, the learned AR has submitted that the payment made towards supply of equipments does not fall under the scope of sec.194C of the Act. 7. On the other hand, learned DR has submitted that it is a composite contract and therefore, the entire work carried out…