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113 results for “capital gains”+ Section 163(1)clear

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Key Topics

Section 26011Section 1485Section 148A2Section 143(3)2Section 4332Section 812

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

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 WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Showing 1–20 of 113 · Page 1 of 6

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

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143(3)Section 148Section 148ASection 56(2)

capital gain arising from the sale of Wipro shares, the A.O. was made fully aware of the sale price of Wipro shares. In any event, the market price of Wipro shares was completely in the public realm as it is a very well known and widely traded shares. Further, during the course of the 5 scrutiny assessment, the A.O specifically

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

ITA/103/2012HC Karnataka23 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 6

capital gains'. The return was processed under Section 143(1) of the Act on 30.01.2004 and a refund of Rs.4,77,163

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

WTA/1/2019HC Karnataka04 Mar 2020

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

Section 81

gainful employment except his influence in political background of his grand father, father, uncle, whereas the respondent No.2 - A.Manju is a qualified law graduate and Ex-Minister and Ex-member of various organization was contested and succeeded against JDS. The BJP had expected the Hassan constituency to be the winning constituency. The respondent No.1 while filing his nomination

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

Section 93 of the Act, namely "a canvasser…solicits the customer for such vehicle (public service vehicle) ”. Therefore, an aggregator is covered under Section 93 of the Act. 53. Of course, Mr. Sajan Poovayya, the learned Senior counsel, has argued that an aggregator does not go on to the road to solicit customers. But in the Digital Age, the internet

M/S ARASOR CORPORATION vs. M/S XALTED INFORMATION SYSTEMS PVT LTD

COP/66/2010HC Karnataka28 Jul 2015

Bench: ANAND BYRAREDDY

Section 433Section 434Section 439

capital stock; provided, however, that subsection (i) of this section shall not apply to nonstock corporations. 29 8 Del. C. 1953, § 312; 56 Del. Laws, c.50; 59 Del. Laws, c. 106, § 16; 64 Del. Laws, c. 112, § 56; 66 Del. Laws, c. 352, §11; 68 Del. Laws, c. 163, § 2; 70 Del. Laws, c. 587, § 29, 30; 73 Del. Laws

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

WP/47256/2018HC Karnataka21 Dec 2018

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

163. DR INDIRA RATH D/O SP RATH, AGED 28 YEARS 710 JHARPADA, BHUBHANESWAR, ODISHA 7510006. 164. DR NAGARAJUN BR S/O B K RAM MOHAN, AGED ABOUT 28 YEARS, NO.171, NALAPET MAIN ROAD, BANGALORE-560053. 165. DR BANDA RAVI TEJA S/O BANDA VENATESWRA RAO, AGED 28 YEARS, 1-111/4/A, SARADA HIGH SCHOOL, KONDAPUR, HYDERABAD-500084. 43 166. DR RADHA

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

WP/45738/2018HC Karnataka21 Dec 2018

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

163. DR INDIRA RATH D/O SP RATH, AGED 28 YEARS 710 JHARPADA, BHUBHANESWAR, ODISHA 7510006. 164. DR NAGARAJUN BR S/O B K RAM MOHAN, AGED ABOUT 28 YEARS, NO.171, NALAPET MAIN ROAD, BANGALORE-560053. 165. DR BANDA RAVI TEJA S/O BANDA VENATESWRA RAO, AGED 28 YEARS, 1-111/4/A, SARADA HIGH SCHOOL, KONDAPUR, HYDERABAD-500084. 43 166. DR RADHA

DR SHARATH B RAJU vs. STATE OF KARNATAKA

WP/46335/2018HC Karnataka21 Dec 2018

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

163. DR INDIRA RATH D/O SP RATH, AGED 28 YEARS 710 JHARPADA, BHUBHANESWAR, ODISHA 7510006. 164. DR NAGARAJUN BR S/O B K RAM MOHAN, AGED ABOUT 28 YEARS, NO.171, NALAPET MAIN ROAD, BANGALORE-560053. 165. DR BANDA RAVI TEJA S/O BANDA VENATESWRA RAO, AGED 28 YEARS, 1-111/4/A, SARADA HIGH SCHOOL, KONDAPUR, HYDERABAD-500084. 43 166. DR RADHA

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

WP/46917/2018HC Karnataka21 Dec 2018

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

163. DR INDIRA RATH D/O SP RATH, AGED 28 YEARS 710 JHARPADA, BHUBHANESWAR, ODISHA 7510006. 164. DR NAGARAJUN BR S/O B K RAM MOHAN, AGED ABOUT 28 YEARS, NO.171, NALAPET MAIN ROAD, BANGALORE-560053. 165. DR BANDA RAVI TEJA S/O BANDA VENATESWRA RAO, AGED 28 YEARS, 1-111/4/A, SARADA HIGH SCHOOL, KONDAPUR, HYDERABAD-500084. 43 166. DR RADHA

DR. MADHAVA. M. vs. STATE OF KARNATAKA

WP/52140/2018HC Karnataka21 Dec 2018

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

163. DR INDIRA RATH D/O SP RATH, AGED 28 YEARS 710 JHARPADA, BHUBHANESWAR, ODISHA 7510006. 164. DR NAGARAJUN BR S/O B K RAM MOHAN, AGED ABOUT 28 YEARS, NO.171, NALAPET MAIN ROAD, BANGALORE-560053. 165. DR BANDA RAVI TEJA S/O BANDA VENATESWRA RAO, AGED 28 YEARS, 1-111/4/A, SARADA HIGH SCHOOL, KONDAPUR, HYDERABAD-500084. 43 166. DR RADHA

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

1) of the Constitution. Hence, he submitted that the impugned Amendment as well as the Notification dated 04.08.2020 issued by the respondent/Law School may be struck down. -: 87 :- (D) Submissions of Sri.Prabhuling K.Navadgi, learned Advocate General along with Sri.Vikram Huilgol, AGA, on behalf of Respondent No.1/State: 54. Learned Advocate General at the outset submitted that the incorporation of the respondent/University

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

WP/37528/2010HC Karnataka07 Jul 2017

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

163. Chandra B Jagadale, d/o Ramachandra Rao, aged about 51 years, 46 Working as pharma Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 164. Bhuvana Murthy, d/o D B Vishwanatha Rao, aged about 55 years, Working as pharma Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 165. T Nagaraja, s/o Thirumalaiah, aged

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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 - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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 - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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 - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

P. D. PONNAPPA vs. STATE OF KARNATAKA

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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 - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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 - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

RAJAPPA vs. THE STATE OF KARNATAKA

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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 - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP