CORPORATION BANK, vs. THE INCOME-TAX OFFICER (TDS),

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114367-370/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Samadevi Galli Branch 3445/1B, Parvati Complex Samadevi Galli, Belagavi. ... Petitioner (By Sri. Narasimha Prasad B.S. & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2013-2014, and the Tax Deducted at Source (‘TDS’, for short

CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114397-400/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Nehru Nagar Branch 1357/A, Pai Complex Opp. Hotel Ramdev P.B.Road, Belagavi-590010 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2012-2013, and the Tax Deducted at Source (‘TDS’, for short

CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114401-404/2015 (T-It) Between: Corporation Bank Rep By Senior Manager, Kls Gotge College Of Commerce Branch Gogte College Campus Belagavi-590 006. ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2013-2014, and the Tax Deducted at Source (‘TDS’, for short

THE COMMISSIONER OF INCOME TAX vs. M/S JINDAL ALUMINIUM

The appeal is allowed

Bench: B.MANOHAR,K.SREEDHAR RAO

TDS for the assessment year 1989-90. The returns were filed. The assessment order is made. It was found that the assessee is entitled to refund of Rs.25,00,000/- and odd. The refund is also given to the assessee. The Assessing Officer finds that the order of refund made is illegal and that assessee was in fact liable

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

6 ITR 414 (Privy Council), wherein it is held that in view of these express provisions of the Act. It is in their Lordships opinion quite impossible to suppose that the ITO may in every kind of circumstance and after any lapse of time make fresh assessment or issue fresh notice of demand or that the CIT can direct

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

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 HAJEE A.P.BAVA & COMPANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is

Bench: ALOK ARADHE,M.NAGAPRASANNA

6 accounts and since it is following a double entry system of accounting, corresponding entries have been made in the profit and loss and the balance sheet, without actually writing off the bad debts. Thus, it was held that the claim of assessee for allowing the bad debts is not sustainable. In the result, the appeal was dismissed. 4. Being

SRI M MUNISWAMY 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

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

K S JUNJAPPA 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

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

M/S. SUMADHURA INFRACON PVT. LTD., 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

M/S DSR INFRASTRUCTURE PVT LTD 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

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

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 THIYAGARAJAN 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

SRI KRISHANAMA RAJU 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