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114 results for “capital gains”+ Section 164clear

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Key Topics

Section 26011Section 2633Section 144C2Section 4332Section 2542Section 2(22)(e)2Section 812Section 962

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

gains arising to such shareholder or the holder of other specified securities, as the case may be, in the year in which such shares or other specified securities were purchased by the company. Explanation: For the purposes of this section, “specified securities” shall have the meaning assigned to it in Explanation to section 77A of the Companies

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

Showing 1–20 of 114 · Page 1 of 6

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

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

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

Gains chargeable to tax under Section 45 of the Act are, denied to be income. The amounts received on issue of share capital including the premium is undoubtedly on capital account. Share premium have been made taxable by a legal fiction under Section 56(2)(viib) of the Act and the same is enumerated as Income in Section

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

WP/46917/2018HC Karnataka21 Dec 2018

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

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 D/O MALLANNA BHAVIKATTI, PLOT NO.27, NEAR LAXMI TEMPLE, SWASRIK NAGAR, SEDAM ROAD, GULBARGA

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

WP/47256/2018HC Karnataka21 Dec 2018

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

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 D/O MALLANNA BHAVIKATTI, PLOT NO.27, NEAR LAXMI TEMPLE, SWASRIK NAGAR, SEDAM ROAD, GULBARGA

DR. MADHAVA. M. vs. STATE OF KARNATAKA

WP/52140/2018HC Karnataka21 Dec 2018

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

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 D/O MALLANNA BHAVIKATTI, PLOT NO.27, NEAR LAXMI TEMPLE, SWASRIK NAGAR, SEDAM ROAD, GULBARGA

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

WP/45738/2018HC Karnataka21 Dec 2018

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

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 D/O MALLANNA BHAVIKATTI, PLOT NO.27, NEAR LAXMI TEMPLE, SWASRIK NAGAR, SEDAM ROAD, GULBARGA

DR SHARATH B RAJU vs. STATE OF KARNATAKA

WP/46335/2018HC Karnataka21 Dec 2018

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

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 D/O MALLANNA BHAVIKATTI, PLOT NO.27, NEAR LAXMI TEMPLE, SWASRIK NAGAR, SEDAM ROAD, GULBARGA

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

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

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

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 about 52 years, Working as pharma Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 166. M. Krishnappa, s/o Muniyappa, aged about 62 years

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

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

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

THE COMMISSIONER OF INCOME TAX vs. THE BELGAUM TALUKA RURAL INDUSTRIAL

ITA/100032/2014HC Karnataka21 Sept 2015

Bench: ANAND BYRAREDDY,S.SUJATHA

Section 96

Section 96 of CPC is filed by the appellant/plaintiff aggrieved by the Judgment and Decree dated 30.11.2013 passed in O.S.No.248/2006 on the file of Principal Senior Civil Judge and CJM, Dharwad, dismissing the suit of the appellant/plaintiff for partition and separate possession and mesne profits. 2. The properties subject matter of the above suit are: (A-1) Partnership business

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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

RAJAPPA vs. THE STATE OF KARNATAKA

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

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