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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

b) that it must have been borrowed for the purpose of business, and (c) that the assessee must have paid interest on the said amount and claimed it as a deduction. It is to be noted that in Madhav Prasad's case (supra), reference was made to a decision of the Bombay High Court in CIT vs. Bombay Samachar

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT