THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

B BHOSALE, J) This appeal under Section 260A of the Income Tax Act, 1961 (for short “the Act”) is directed against the order dated 28th October 2005 rendered by the Income Tax Appellate Tribunal, Bangalore Bench “A” (for short “Tribunal”) in ITA 2171/Bng/2004, whereby, the appeal filed by the respondent has been partly allowed. 2. The appeal before the Tribunal

CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

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

b. Monthly Rent payment: INR 1.75 Lakhs c. Monthly Oversees compensation (Canada): INR 10 Lakhs d. Monthly Operations (Internet/ Communication/ Hardware/ Petty expenses): INR 5 Lakhs e. Company Doctor for Employee Health and COVID care package: INR 1 Lakh per 9 month (INR 12 Lakhs total payable for the year upfront) f. Overseas sales development compensation (Taiwan) – INR 10 Lakhs

G RAMACHAR vs. THE STATE OF KARNATAKA

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

b) declaring what language shall be deemed to be commonly used in each district; (c) declaring what territorial divisions shall be recognized under section 21; (d) regulating the amount of fines imposed under sections 25 and 34, respectively; (e) regulating the exercise of the discretion reposed in the registering officer by section 63; (f) regulating the form in which registering

THE DEPUTY COMMISSIONER OF INCOME vs. M/S. K.R.S. ENTERPRISES PVT

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

13 As declared by the Hon’ble Supreme Court in Bhagat Ram vs. Teja Singh and the later decision referred to supra. 31 26. The definite and uniform scheme of succession under section 15 of the HS Act is that the heirs of a Hindu woman who dies intestate are grouped into five categories as described in entries

SMT BASAVVA W/O RUDRAYYA NEELANNAVAR vs. SMT TANGEVVA W/O KALLAPPA KENCHANNAVAR

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No.31641/2008 (Lr) Between: 1. Smt Basavva W/O Rudrappa Neelannavar @ Byahatti, Age: 55 Years, R/O Unakal, Tq. & Dist: Hubli. 2. Iravva D/O Rudrappa Neelannavar, Age: 33 Years, R/O Amminabhavi, Tq. & Dist: Dharwad. ... Petitioners (By Sri.A.P.Murari For Sri. Anandkumar A Magadum, Adv.) And: 1. Smt Tangevva W/O Kallappa Kenchannavar Deceased By Lrs R.2 & R.5 (Amended As Per Court Order Dated: 12.11.2010) 2. Neelavva W/O Gadigeppa Mensikayi Age Major, R/O Unakal, Tq. Hubli, Dist: Dharwad. R

13 : the tenant finding recorded as such by 11th respondent would not be binding on the applicant and as such he contends Appellate Tribunal has rightly discarded said report and this fact has been rightly taken note of by the Appellate Tribunal and it does not call for interference. He would submit a stray entry in RTC extract would

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

13. Section 38 deals with the assessment of tax. In terms of the said provision, every dealer shall be deemed to have been assessed to tax based on the return filed by him under Section 35, except in cases where the Commissioner may notify the dealer of any requirement of production of accounts before the prescribed authority in support

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

B’, at Bangalore, in ITA Nos. 1075 and 1076/Bang/2014 for Assessment Year 2008-2009 and 2009-2010 before the Deputy Director of Income Tax (Exemptions), Circle 17(2) Bangalore in Commissioner of Income Tax (Exemptions) Bangalore vs. Ohio University Christ College, Academy for Management Education, Bangalore. 2. The respondent – assessee is a registered public Charitable Trust under

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

b) of Land Reforms Act? 3. Can there be a declaration that the sale deed with respect to property which has vested in the Government by virtue of Act 19 of 1996 valid? 4. Can there e a declaration when no consequential relief is prayed for in the light of Section 344 of Specific Relief Act? 37. In addition

M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed and the impugned

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

1) of the Income Tax Act, 1961, will apply equally to the powers under Section 64 of the KVAT Act - 10 - HC-KAR NC: 2025:KHC:52370-DB STA No. 11 of 2021 8.2 A Co-ordinate Bench of this Court in the State of Karnataka Vs. Sri. Rajesh Jain2, has opined that once the purchasing dealer satisfactorily demonstrates that

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA