M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

PR COMMISSIONER OF INCOME TAX vs. M/S ENNOBLE CONSTRUCTION

Bench: KRISHNA S.DIXIT,P.KRISHNA BHAT

capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of the business or profession shall be allowed in computing the income chargeable under the head “Profits and gains of business or profession…”. The text of this sub section shows its building blocks such as: ‘expenditure’, ‘wholly and exclusively’ and ‘incurred

DR H KRISHNA vs. THE DEPUTY COMMISSIONER INCOME TAX

In the result, we do not find

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

145 (P & H), and 'HIRA LAL RAM DAYAL VS. CIT', (1980) 122 ITR 461 (P & H). 5. On the other hand, learned counsel for the revenue submitted that the assessee had mentioned the 8 cost of acquisition as Rs.11.32 Crores in the Special Power Of Attorney, which is a registered document. It is further submitted that the assessee in fact

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Bench: S.SUJATHA,S VISHWAJITH SHETTY

capital items and specifications thereof are laid down by the Government/Bureau of Civil Aviation Security (BCAS). As stated above, PSF is levied under Rule 88 of the Aircraft Rules, 1937 and covers security component as well as facilitation. While the fee is collected by the licensee of the airports, i.e., the airport operator, through the airlines, the security component thereof

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

capital items and specifications thereof are laid down by the Government/Bureau of Civil Aviation Security (BCAS). As stated above, PSF is levied under Rule 88 of the Aircraft Rules, 1937 and covers security component as well as facilitation. While the fee is collected by the licensee of the airports, i.e., the airport operator, through the airlines, the security component thereof

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,S VISHWAJITH SHETTY

capital items and specifications thereof are laid down by the Government/Bureau of Civil Aviation Security (BCAS). As stated above, PSF is levied under Rule 88 of the Aircraft Rules, 1937 and covers security component as well as facilitation. While the fee is collected by the licensee of the airports, i.e., the airport operator, through the airlines, the security component thereof

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Bench: S.SUJATHA,S VISHWAJITH SHETTY

capital items and specifications thereof are laid down by the Government/Bureau of Civil Aviation Security (BCAS). As stated above, PSF is levied under Rule 88 of the Aircraft Rules, 1937 and covers security component as well as facilitation. While the fee is collected by the licensee of the airports, i.e., the airport operator, through the airlines, the security component thereof

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,S VISHWAJITH SHETTY

capital items and specifications thereof are laid down by the Government/Bureau of Civil Aviation Security (BCAS). As stated above, PSF is levied under Rule 88 of the Aircraft Rules, 1937 and covers security component as well as facilitation. While the fee is collected by the licensee of the airports, i.e., the airport operator, through the airlines, the security component thereof

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.

Bench: S.SUJATHA,S VISHWAJITH SHETTY

capital items and specifications thereof are laid down by the Government/Bureau of Civil Aviation Security (BCAS). As stated above, PSF is levied under Rule 88 of the Aircraft Rules, 1937 and covers security component as well as facilitation. While the fee is collected by the licensee of the airports, i.e., the airport operator, through the airlines, the security component thereof

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

145 ITR 323 (Kar): TC 44R. 1060 distinguished” CASE LAWS RELIED UPON BY THE RESPONDENT – ASSESSEE: 50. 50. Mr. A. Shankar, the learned counsel appearing for the Respondent Assessee who has not Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 96/137 only painstakingly prepared

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

145 ITR 323 (Kar): TC 44R. 1060 distinguished” CASE LAWS RELIED UPON BY THE RESPONDENT – ASSESSEE: 50. 50. Mr. A. Shankar, the learned counsel appearing for the Respondent Assessee who has not Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 96/137 only painstakingly prepared

PRINCIPAL COMMISSIONER OF INCOME TAX-4 vs. M/S KARNATAKA STATE FINANCIAL

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

THE COMMISIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES

Bench: RAVI MALIMATH,BELLUNKE A.S

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

THE PR. COMMISSIONER OF vs. M/S. AOL ONLINE INDIA PVT. LTD

Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER