SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

57 YEARS SON OF SRI.SUGAN CHAND BHUTARA THE COMPANY IS SITUATED AT NO.3, MAHRISHI MANSION, 3RD CROSS, MYSORE ROAD, BANGALORE-560 026. 2. M/S. SUDHA MELTCHMES PRIVATE LIMITED REP. BY ITS MANAGING DIRECTOR SRI RAJARAM BHUTARA AGED ABOUT 64 YEARS, SON OF SRI SUGAN CHAND BHUTARA THE COMPANY IS SITUATED AT NO.3, MAHRISHI MANSION, 3RD CROSS, MYSORE ROAD, BANGALORE

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

57 YEARS SON OF SRI.SUGAN CHAND BHUTARA THE COMPANY IS SITUATED AT NO.3, MAHRISHI MANSION, 3RD CROSS, MYSORE ROAD, BANGALORE-560 026. 2. M/S. SUDHA MELTCHMES PRIVATE LIMITED REP. BY ITS MANAGING DIRECTOR SRI RAJARAM BHUTARA AGED ABOUT 64 YEARS, SON OF SRI SUGAN CHAND BHUTARA THE COMPANY IS SITUATED AT NO.3, MAHRISHI MANSION, 3RD CROSS, MYSORE ROAD, BANGALORE

SMT. RAJAGOPAL PRATHIBA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

Section 57 (iii) of the Act being the interest paid to Karnataka Bank. 8. We have carefully considered the rival submissions of the parties and perused the material on record. - 6 - 9. It is apparent that the assessee was called upon to substantiate the expenditure incurred and how it is correlated with the earning of rental income inasmuch

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

57,22,069 made under section 80JJAA of the Act by holding that the employees in software industry are covered by definition of ‘Workman’ in Explanation (iii) to section 80JJAA of the Act read with section 2(s) of the Industrial Dispute Act and employees who have worked for 300 I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE AND UNCONSTITUTIONAL BEING OPPOSED