THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH

permanent establishment in India which is undisputed, no income is chargeable to tax under the Act in their hands necessitating the deduction of tax at source by the respondent when making such payments. Thus, it does not withhold tax under Section 195 in making these payments

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

permanent establishment’ in India and offered the said Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 22/47 receipts of remittances from the respondent – Trust to taxation in India. 7. Thus, neither the liability for payment was admitted by the respondent – Trust by making a provision for such payment

XXXXXXX vs. AMITABH SINHA

Bench: The Hon’Ble Mr.Justice Aravind Kumar W.P.No.15406/2017 C/W W.P.No.20884/2017 (Gm-Fc)

permanent alimony of ₹ 5 Crores for herself and her minor son amongst other reliefs claimed in the petition – Annexure-B1 (in W.P.No.20884/2017). Respondent has filed the statement of objections to said petition and is contesting the matter. 11. During the pendency of proceedings petitioner filed an interlocutory application – I.A.No.III under Section 24 of the Act to direct the respondent

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

permanent and paramount law, settled by the deliberate wisdom of the nation that one can find a safe and solid ground for the authority of Courts of Justice to declare void any legislative enactment. Any assumption of authority beyond this would be to place in the hands of the judiciary powers too great and too indefinite either

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: The Chief Commissioner Of Income Tax

permanently at the United States of America has filed a petition for condonation of delay under Section 119(2)(b) of the Act before the Chief Commissioner of Income Tax - 3 - – respondent No.1 herein. It was contended that the assessee sold one vacant site at Tumkur on 06.02.2012 for consideration of Rs.52,06,000/- which resulted in a net capital

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Permanent Resident of Assam”; the Himachal Pradesh National Law University (HPNLU), Shimla provides 30 reserved seats under the category of “Himachal Pradesh Domicile”. The State Legislature of Karnataka State has passed the Act providing 25% horizontal reservation for Karnataka Students to ensure a level playing field to students from Karnataka in their own State University, similar to students of other

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

gains of business or profession”. It is not the case of assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

Bench: The Hon’Ble Mr. Justice B. Veerappa

established the plant for manufacturing patented and other drugs at Bengaluru in the year 1970. From then onwards it made a rapid progress and earned fabulous profits. Infact, during the year 1970 it was a foreign company. During the year 1985, foreign company went public and the share having face value of Rs.10 was traded at Rs.80. When the dispute

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

establish his case, the Court will not entertain his claim.” 23.Further, in the case of Commissioner of Income Tax Vs. Dalmia Cement (Bharat) Ltd., reported in (2001) 69 CCH 0830 DelHC, wherein at paragraph No.9, it is held as under: 24 “9. Coming to the second question it has been argued by learned counsel for the Revenue that when funds

SMT. GEETHA vs. SRI. BASAVARAJAPPA

Bench: N.ANANDA

gained an enduring benefit by means of the product development expenditure. The expenditure is not merely to facilitate the assessee’s business but expenses is used for development which earned him substantial revenues in the later years. Therefore, treating it as a capital expenditure, 7 the said expenditure was added back to the income of the assessee, of course

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

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

established by the text of the Government Order No.HFW/241/MSF 2018, Bangalore dated 4.08.2018, which refers to the said Act and further, the Letter of Allotment dated 03.11.2018 issued to one of the petitioners, post-counselling, in turn refers to the said Government Order. 6. The learned Addl. Advocate General Shri Ponnanna, refuting the above contention submits that although

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

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

established by the text of the Government Order No.HFW/241/MSF 2018, Bangalore dated 4.08.2018, which refers to the said Act and further, the Letter of Allotment dated 03.11.2018 issued to one of the petitioners, post-counselling, in turn refers to the said Government Order. 6. The learned Addl. Advocate General Shri Ponnanna, refuting the above contention submits that although

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

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

established by the text of the Government Order No.HFW/241/MSF 2018, Bangalore dated 4.08.2018, which refers to the said Act and further, the Letter of Allotment dated 03.11.2018 issued to one of the petitioners, post-counselling, in turn refers to the said Government Order. 6. The learned Addl. Advocate General Shri Ponnanna, refuting the above contention submits that although