UCO BANK VS. CIT 237 ITR 889 (SC) (ii) STATE OF KERALA AND OTHERS 5 v. KURIAN ABRAHAM PRIVATE LIMITED AND ANOTHER

303 ITR 284Supreme Court of India2008#20519 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing UCO BANK VS. CIT 237 ITR 889 (SC) (ii) STATE OF KERALA AND OTHERS 5 v. KURIAN ABRAHAM PRIVATE LIMITED AND ANOTHER

THE COMMISSIONER OF INCOME-TAX vs. M/S VARUN DEVELOPERS

In the result, the appeal fails and is hereby

ITA/198/2014HC Karnataka08 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 260Section 260ASection 80I

…01.2021 (KAR.), whereas, it is also submitted that second substantial question of law has been answered in favour of the assessee in (i) UCO BANK VS. CIT 237 ITR 889 (SC) (ii) STATE OF KERALA AND OTHERS 5 VS. KURIAN ABRAHAM PRIVATE LIMITED AND ANOTHER, 303 ITR 284 (SC), (iii) NAVNITLAL ZAVERI VS. K.K.SEN (1965) 56 ITR 198 (SC) and (iv) AZADI BACHAO ANDOLAN, 263 ITR 706 (SC). Similarly, it is pointed out that third substantial question of law is covered by NATIONAL THERMAL POWER CO. LTD. VS. COMMISSIONER OF INCOME TAX, 229 ITR 383 (SC). It is also urged that the fourth substantial question of law…

BANGALORE DEVELOPMENT AUTHORITY ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1104/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)

Section 11Section 12ASection 143(1)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…

DEPUTY COMMISSIONER OF INCOME TAX (E) CIRCLE- 1, BANGALORE vs. M/S BANGALORE DEVELOPEMNT AUTHORITY , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1087/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)

Section 11Section 12ASection 143(1)Section 143(3)

KARNATAKA STATE BEVERAGES CORPORTION LIMITED vs. THE COMMISSIONER OF INCOME TAX

WP/12872/2013HC Karnataka18 Feb 2016

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No.12872 Of 2013 (T-It) Connected With Writ Petition No.14687 Of 2014 (T-It), Writ Petition No.15910 Of 2015 (T-It) & Writ Petition No.17514 Of 2015 (T-It) In W.P.No.12872 Of 2013 Between: Karnataka State Beverages Corporation Limited, Represented By It’S Executive Director (Finance), Sri. Shrikant B Vanahalli, Aged About 57 Years, No.78, Seethalakshmi Towers, Mission Road, Bangalore 560 027. …Petitioner

…65] 56 ITR 198 (SC). b) Ellerman Lines Limited vs. CIT, [1971]82 ITD 913 (SC). c) CIT vs. Hero Cycles (Private) Limited, [1997] 94 Taxman 271/228 ITR 463(SC). d) State of Kerala and others vs. Kurian Abraham Private Limited and another, [2008] 303 ITR 284 (SC). Hence, the attempt to disallow the privilege fee in respect of the assessment years prior to 2014-15, is clearly without reference to any legal provision. The opinion expressed by the Assessing Officer is that the amendment to Section 40(a)(iib) is clarificatory in nature. Therefore, privilege fee could be levied…