SHRI M SATHYANARAYANA vs. THE INCOME TAX OFFICER

Bench: S.SUJATHA,N.K.PATIL

long term capital gains. The appellant being aggrieved by the order of the Assessing Officer filed an appeal before the Commissioner of Income Tax (CIT) -A, Bangalore. The First Appellate Authority confirmed the order passed by the Assessing Officer dismissing the appeal. Aggrieved by the same, the appellant preferred an appeal before the ITAT, Bangalore Bench, Bangalore. 3. ITAT dismissed

L. VENKATARAMANA RAJU vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

terms of the Act, 2013 as per the undertaking given by the KIADB before this Court in the event the petitioners are not agreeable for a consent award under Section 29[2] of the KIAD Act. With the aforesaid observations and directions, writ petitions are dismissed. In view of the dismissal of the writ petitions, all the pending I.As stand

M/S SRI BALAJI CORPORATE SERVICES vs. UNION OF INDIA MINISTRY OF FINANCE

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

terms of the Act, 2013 as per the undertaking given by the KIADB before this Court in the event the petitioners are not agreeable for a consent award under Section 29[2] of the KIAD Act. With the aforesaid observations and directions, writ petitions are dismissed. In view of the dismissal of the writ petitions, all the pending I.As stand

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

terms of the order of the Tribunal, it is open to the assessing authority to recompute the opening and closing balance by adding the duty paid and duty availed but - 101 - on the unavailed MODVAT credit, there is no liability to pay any tax. Therefore, the substantial question of law is answered in favour of the assessee and against

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

terms of the order of the Tribunal, it is open to the assessing authority to recompute the opening and closing balance by adding the duty paid and duty availed but - 101 - on the unavailed MODVAT credit, there is no liability to pay any tax. Therefore, the substantial question of law is answered in favour of the assessee and against