SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

house property, income from business and income from other ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli sources. This return of income was processed under section 143 (1) of the act on 14 July 2020 determining the assessee's total income

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

house property, income from business and income from other ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli sources. This return of income was processed under section 143 (1) of the act on 14 July 2020 determining the assessee's total income

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

43B of the Act. The assessee also submitted that the said funds are already claimed as incomes u/s. 11 of the Act. The assessee also submitted that the Slum Improvement Cess as well as the Labour Welfare Fund are paid by the appellant and therefore they are eligible for deduction under the provisions of the Act. Similar plea was raised

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

43B of the Act. The assessee also submitted that the said funds are already claimed as incomes u/s. 11 of the Act. The assessee also submitted that the Slum Improvement Cess as well as the Labour Welfare Fund are paid by the appellant and therefore they are eligible for deduction under the provisions of the Act. Similar plea was raised

GEM PROPERTIES PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 3(1)(2), BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. PAN : AAACG 4140 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal

ASSISTANT COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. BANGALORE INTERNATIONAL AIRPORT LIMITED, BANGALORE

In the result, the cross objection of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

housing or other activities being an integral part of the highway project; (c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (d) a port, airport, inland waterway, inland port or navigational channel in the sea; 16. With regard to the classification of income from retail outlets and restaurants

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD , BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

housing projects. It also undertake maintenance of project developed by them. For a year under consideration, it filed its return of income on 27/09/2011 declaring total income of ₹ 16,63,25,758/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Act, was issued to assessee, in response to which representative

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

housing projects. It also undertake maintenance of project developed by them. For a year under consideration, it filed its return of income on 27/09/2011 declaring total income of ₹ 16,63,25,758/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Act, was issued to assessee, in response to which representative

M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

housing projects. It also undertake maintenance of project developed by them. For a year under consideration, it filed its return of income on 27/09/2011 declaring total income of ₹ 16,63,25,758/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Act, was issued to assessee, in response to which representative

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. 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. 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

M/S. UDUPI NIRMITHI KEDRA,UDUPI 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. 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

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4(1)(1), BANGALORE vs. M/S KARNATAKA ROAD DEVELOPEMNT CORPORATION LIMITED , BANGALORE

In the result appeal filed by revenue in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

property under section 22 of the Income-tax Act, 1961, or the said income should be assessed under section 28 of the Income-tax Act, 1961, as business income or in any event, under section 56 of the Income-tax Act, 1961, as income from other sources ? (3) Whether, on the facts and in the circumstances of the case

EXIDE LIFE INSURANCE COMPANY LIMITED,BANGALORE vs. CIT, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri. Vijay Pal Rao & Shri. S. Jayaraman

house property", "Capital gains" or "Income from other sources", or in section 199 or in sections 28 to 43B, the profits