COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

short ‘the Act’]. However, the assessee filed the return of income on 18.04.2000 in the office of the ITO, Raichur, disclosing the total income of `20,22,380/-. The tax payable was worked out by the assessee at `4,07,604/-. In this return, the assessee disclosed the income from salary and other sources. This return was treated

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

short ‘the Act’]. However, the assessee filed the return of income on 18.04.2000 in the office of the ITO, Raichur, disclosing the total income of `20,22,380/-. The tax payable was worked out by the assessee at `4,07,604/-. In this return, the assessee disclosed the income from salary and other sources. This return was treated

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

short ‘the Act’]. However, the assessee filed the return of income on 18.04.2000 in the office of the ITO, Raichur, disclosing the total income of `20,22,380/-. The tax payable was worked out by the assessee at `4,07,604/-. In this return, the assessee disclosed the income from salary and other sources. This return was treated

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

short ‘the Act’]. However, the assessee filed the return of income on 18.04.2000 in the office of the ITO, Raichur, disclosing the total income of `20,22,380/-. The tax payable was worked out by the assessee at `4,07,604/-. In this return, the assessee disclosed the income from salary and other sources. This return was treated

SRI M SHANTHA KUMAR vs. THE COMMISSIONER OF INCOME TAX-II

Bench: The Hon'Ble Mr. Justice H.G.Ramesh Writ Petition Nos.2176 & 11524/2012 (T-It) Between: Sri M Shantha Kumar Aged About 63 Years S/O Muniyappa Proprietor M/S Satya Hospital No.1, 1933/1, 1934 Kammanahalli Main Road Bangalore 560 084 ...Petitioner (By Sri. Maheshkiran Shetty, Advocate) And: 1 The Commissioner Of Income Tax-Ii Queens Road, Bangalore 2 The Deputy Commissioner Of Income Tax, Circle 5(1) Mission Road, Bangalore. ...Respondents (By Sri. Jeevan J Neeralgi, Advocate For R1& R2) These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India Praying To Quash The Order Passed By The 1St Respondent Dated 05.04.2010 Vide Annexure G & Etc. These Writ Petitions Coming On For Preliminary Hearing, This Day, The Court Made The Following:

purchased by the assessee in the name of Smt. Tayamma and Smt. Sandhya Shanthakumar through registered sale deeds for a sum of Rs.64,58,352/-. This property is sold to M/s Rakesh Builders and Developers through a deed dt.18.4.2005 for a sum of rs.2,36,30,200/-. The property sold is 'Vacant industrial land.....'. In respect of the sale

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

term `applied’ has wider connotation. 6. Depending upon the normal accounting practices adopted by the assessee in ordinary course of business, if a provision for an Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 21/47 expenditure is made in a particular year and the amount in question

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

short, was that during the financial year 1997-98, M/s.Kotak Mahindra introduced Bellary Steel to them and requested to finance by way of leasing rolls for which they would be eligible for 100% depreciation. The assessee was also informed that several other leasing companies and financial institutions had leased rolls and equipments to Bellary Steel. The assessee was also given

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI B S PATIL vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed