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

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

M/S. KARNATAKA INSTRADE CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed in part

Bench: B.MANOHAR,VINEET SARAN

2) and also 142(1) of the Act. During the course of assessment proceedings, the Assessing Officer noticed that the assessee-Company entered into an agreement 4 of sale dated 25-08-1999 with M/s. Madras Cement Limited (hereinafter referred to as ‘MCL’ for short) for the sale of assets of the Company, both moveable and immovable assets

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

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

145. Elizebeth Tarsius, d/o D Devaraj, aged about years, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 146. Lezinda Francis, d/o A J Thomas, aged about 58 years, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 147. Dayamani Dhanpal, d/o Selvaraj, aged about 58 years, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

145, 147 to 151, 155 to 158, 160 to 169, 171 to 180, 182 to 192, 196 to 201 but not true copy. iii. The advocate for the petitioner has not signed on the documents page Nos.128 and 129, iv. The petitioner has alleged the respondent is guilty of corrupt practice but has not filed the affidavit in the format

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

Bench: KRISHNA S.DIXIT,P.KRISHNA BHAT

145 of the 1961 Act, the AO acting under Section 143(3) could not have made the ad hoc disallowance; the fact that for the Assessment Year 2008 – 09 some addition was made under the said head, cannot be the sole basis for making such an addition for the subsequent Assessment Year, each assessment being an independent compact. He also

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Section 8 of the Act provides for the authorities of the School which are five in number. Section 18 of the Act which deals with authorities and Officers of the School etc., states that the authorities of the School and their composition, powers, functions and other matters relating to them, the officers of the School and their appointment, powers, functions

DR H KRISHNA vs. THE DEPUTY COMMISSIONER INCOME TAX

In the result, we do not find

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2) of the Act was issued on 14.09.2009 for scrutiny assessment. A notice under Section 142(1) was also issued, by which the assessee was asked to furnish the details. The Assessing Officer passed an order of assessment on 30.12.2010. 5 3. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals) who by an order dated

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

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

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

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

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

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

145. DR SHRUTHI MN D/O NAGABHUSHAN MP AGED 28 YEARS 19, JAYAKRISHNA, 1ST MAIN, SBM EMPLOYEES HOUSING COOPERATIVE SOCEITY LIMITED, BANGALORE-560050 146. DR SUCHITRA SRIDHAR D/O N SRIDHAR AGED 28 YEARS 3032, PRESTIGE SOUTHRIDGE APARTMENTS HOSAKEREHALLI, BANASHANKARI, 3RD STAGE BANGALORE-560085 147. DR. MEGHA A AGED 26 YEARS D/O. ANAND V, R/AT NO. 31B STREET, EAST LINK ROAD,MALLESHWARAM

DR. MADHAVA. M. vs. STATE OF KARNATAKA

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

145. DR SHRUTHI MN D/O NAGABHUSHAN MP AGED 28 YEARS 19, JAYAKRISHNA, 1ST MAIN, SBM EMPLOYEES HOUSING COOPERATIVE SOCEITY LIMITED, BANGALORE-560050 146. DR SUCHITRA SRIDHAR D/O N SRIDHAR AGED 28 YEARS 3032, PRESTIGE SOUTHRIDGE APARTMENTS HOSAKEREHALLI, BANASHANKARI, 3RD STAGE BANGALORE-560085 147. DR. MEGHA A AGED 26 YEARS D/O. ANAND V, R/AT NO. 31B STREET, EAST LINK ROAD,MALLESHWARAM

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

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

145. DR SHRUTHI MN D/O NAGABHUSHAN MP AGED 28 YEARS 19, JAYAKRISHNA, 1ST MAIN, SBM EMPLOYEES HOUSING COOPERATIVE SOCEITY LIMITED, BANGALORE-560050 146. DR SUCHITRA SRIDHAR D/O N SRIDHAR AGED 28 YEARS 3032, PRESTIGE SOUTHRIDGE APARTMENTS HOSAKEREHALLI, BANASHANKARI, 3RD STAGE BANGALORE-560085 147. DR. MEGHA A AGED 26 YEARS D/O. ANAND V, R/AT NO. 31B STREET, EAST LINK ROAD,MALLESHWARAM

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

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

145. DR SHRUTHI MN D/O NAGABHUSHAN MP AGED 28 YEARS 19, JAYAKRISHNA, 1ST MAIN, SBM EMPLOYEES HOUSING COOPERATIVE SOCEITY LIMITED, BANGALORE-560050 146. DR SUCHITRA SRIDHAR D/O N SRIDHAR AGED 28 YEARS 3032, PRESTIGE SOUTHRIDGE APARTMENTS HOSAKEREHALLI, BANASHANKARI, 3RD STAGE BANGALORE-560085 147. DR. MEGHA A AGED 26 YEARS D/O. ANAND V, R/AT NO. 31B STREET, EAST LINK ROAD,MALLESHWARAM

DR SHARATH B RAJU vs. STATE OF KARNATAKA

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

145. DR SHRUTHI MN D/O NAGABHUSHAN MP AGED 28 YEARS 19, JAYAKRISHNA, 1ST MAIN, SBM EMPLOYEES HOUSING COOPERATIVE SOCEITY LIMITED, BANGALORE-560050 146. DR SUCHITRA SRIDHAR D/O N SRIDHAR AGED 28 YEARS 3032, PRESTIGE SOUTHRIDGE APARTMENTS HOSAKEREHALLI, BANASHANKARI, 3RD STAGE BANGALORE-560085 147. DR. MEGHA A AGED 26 YEARS D/O. ANAND V, R/AT NO. 31B STREET, EAST LINK ROAD,MALLESHWARAM