ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED v. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60

1 SCC 243Reported decision1994#6610 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED v. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60

COMMISSIONER OF INCOME-TAX vs. M.R.SAMPANGIRAMAIAH

ITA/178/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 96

…d. However, in the light of artificially altered price factor, should there be any conflict between the two agreements, then obviously the prior one has to yield to the latter. Whether there is 3 (1994) 1 SCC 243 - 22 - RFA No.178 OF 2015 C/W RFA CROB NO.19 OF 2015 novation or not, depends on the intention of parties, as seen from the substance of the agreement and not merely from its form. If there is no intention to rescind the prior arrangement altogether, there is no substitution, and the original contract still remains enforceable…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2, DELHI vs. PT LP DISPLAY INDONESIA

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

…that the payments made by the judgment debtor to decree holder has to be appropriated first towards the interest and costs and then towards the principal amount. Also, the Hon'ble Supreme Court in Bharat Heavy Electricals Ltd. Vs. R.S. Avtar Singh (2013) 1 SCC 243 has held that if the payment made by the judgment-debtor falls short of the decreetal amount, the decree- holder will be entitled to apply the general rule of appropriation by appropriating the amount deposited towards the interest, then towards costs and finally towards the principal amount due under the decree and observed as under:- “31. Fr…

MR DYANI ANTONY PAUL vs. UNION OF INDIA

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

M GOPI vs. THE JOINT DIRECTOR

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

M GOPI vs. THE JOINT DIRECTOR

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1 SCC 275: STATE OF ORISSA AND OTHERS vs. MD. ILLIYAS. xiii) AIR 1960 SC 675: CORPORATION OF THE CITY OF NAGPUR vs. EMPLOYEES (IN CA NO.143 OF 1959) AND ANOTHER. xiv) ILR 2015 KAR 3609: BANGALORE DEVELOPMENT AUTHORITY, BY ITS SECRETARY vs. SMT. VENKATA RATNAMMA AND OTHERS. x…

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

ITTA/178/2015HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 96

…d. However, in the light of artificially altered price factor, should there be any conflict between the two agreements, then obviously the prior one has to yield to the latter. Whether there is 3 (1994) 1 SCC 243 - 22 - RFA No.178 OF 2015 C/W RFA CROB NO.19 OF 2015 novation or not, depends on the intention of parties, as seen from the substance of the agreement and not merely from its form. If there is no intention to rescind the prior arrangement altogether, there is no substitution, and the original contract still remains enforceable…