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MPHASIS LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

WP/55355/2017HC Karnataka21 Jan 2020

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

Section 139Section 142Section 143Section 147Section 148Section 40

TDS per se does not fit into the said expression as rightly contended by the counsel for the petitioner; (c) a Division Bench of Bombay High Court in HINDUSTAN LEVER LTD., vs. R.B.WADKAR, 268 ITR 332 at page 337 has observed as under: “Reading of the proviso to section

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

WP/8540/2020HC Karnataka

Showing 1–20 of 83 · Page 1 of 5

MPHASIS LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

MPHASIS LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

ST JOSEPH COLLEGE HOSTEL vs. THE STATE OF KARNATAKA

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

M THIYAGARAJAN vs. STATE OF KARNATAKA

K S JUNJAPPA vs. STATE OF KARNATAKA

M/S BHARTIYA CITY DEVELOPERS vs. STATE OF KARNATAKA

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

M/S. PARIWAR HOUSING CORPORATION vs. THE STATE OF KARNATAKA

M/S AKARSHA REALTY PVT LTD vs. THE STATE OF KARNATAKA

M/S BRIGADE PROPERTIES PVT LTD vs. THE STATE OF KARNATAKA

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED vs. STATE OF KARNATAKA

SRI C THIMMA REDDY vs. STATE OF KARNATAKA