M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

House [1986] 157 ITR 86 were under the Income Tax Act and the observations made and the test indicated therein were in the context of the wide definition of the word plant given in that Act and, therefore, not of universal application. Obviously, if plant is defined differently under a different provision or if the context so requires

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1 , MANGALURU

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1 , MANGALURU

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1 , MANGALURU

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

PUSHPALATHA ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(2)(1), , BANGALORE

In the result, appeal filed by the assessee is allowed

house property during the FY 2016-17 for\nRs. 90,00,000/- and the same has been declared in my IT return and also\nassessment has been done by the ITO 3(2)(4), Bangalore on 09.12.2019. I\nam a housewife, I have received part of the sale consideration by way of\ncash due to lack of knowledge about cash

RAKESH GANAPATHY ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(3) , BANGALORE

In the result, appeal filed by the assessee is allowed

40A(8)(c)(iv) of the Act and that it should be\ninterpreted within the context in which it is used. The relevant finding of the\nHyderabad Bench of the Tribunal reads as follows:\n12.\n“9. We are not persuaded by the contention of Sri Parthasarathy that the term\n'otherwise' occurring

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

property. I think, this is one of the key sections that should help us to defeat the free play of unaccounted money and cheating of the Government." Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

property. I think, this is one of the key sections that should help us to defeat the free play of unaccounted money and cheating of the Government." Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

property. I think, this is one of the key sections that should help us to defeat the free play of unaccounted money and cheating of the Government." Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

property. I think, this is one of the key sections that should help us to defeat the free play of unaccounted money and cheating of the Government." Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

property. I think, this is one of the key sections that should help us to defeat the free play of unaccounted money and cheating of the Government." Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

property. I think, this is one of the key sections that should help us to defeat the free play of unaccounted money and cheating of the Government." Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible