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

ARUN K THIAGARAJAN vs. COMMISSIONER OF INCOME TAX

In the result, the order passed by the assessing officer and

Bench: ALOK ARADHE,M.NAGAPRASANNA

capital gain being charged to income-tax as income of the Previous year in which the transfer took place, it shall be dealt with in accordance with the following provisions of this section. 11. From close scrutiny of the aforesaid provision, it is axiomatic that property sold is referred to as original asset and the original asset is prescribed

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

Bench: ALOK ARADHE,M.NAGAPRASANNA

gains by invoking Section 45(2) of the Act. 3. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals) on the ground that reopening of assessment is invalid since, no notice under Section 143(2) of the Act was issued. The Commissioner of Income Tax (Appeals) vide order dated 26.11.2010 inter alia held that assessee

K R SATYANARAYANA vs. THE COMMISSIONER OF INCOME TAX

In the result, the orders passed by the Commissioner of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

capital gains to disallow interest on loan of purchase of property as deduction from sale consideration, to direct the Assessing Officer to adopt guidance value of sub registrar in respect of one property as deemed sale value and to bring to tax the difference and to allow deduction under Section 80C of the Act for an amount of Rs.1

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

167 OF 2016 BETWEEN: 1. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 17 (2) BANGALORE …APPELLANTS (BY MR.SANMATHI E I, ADV.) AND: M/S RASTHROTHANA PARISHAT ESHVASHILPA GAVIPURAM ROAD, KEMPEGOWDA NAGARA, BENGALURU PAN AAATP1699L …RESPONDENT (BY SRI.S.PARTHASARATHI & SMT.SHEETAL BORKAR, ADVS.) ***** THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

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

167. DR SUJITH KUMAR S S/O SHIVASAWAMY M, AGED ABOUT 28 YEARS, 1559, C AND D BLOCK 13TH CROSS ANIKETHANA ROAD, KUVEMPUNAGAR, MYSORE-570023. 168. DR RAMYA D N W/O CHANDAN K R, AGED ABOUT 30 YEARS, R/AT NO.324, 1ST CROSS, G BLOCK, RAMAKRISHNA NAGAR, MYSORE-570 002. 169. DR SRINIDHI T D/O. THIMMAPPA DP, AGED ABOUT 31 YEARS R/AT

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

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

167. DR SUJITH KUMAR S S/O SHIVASAWAMY M, AGED ABOUT 28 YEARS, 1559, C AND D BLOCK 13TH CROSS ANIKETHANA ROAD, KUVEMPUNAGAR, MYSORE-570023. 168. DR RAMYA D N W/O CHANDAN K R, AGED ABOUT 30 YEARS, R/AT NO.324, 1ST CROSS, G BLOCK, RAMAKRISHNA NAGAR, MYSORE-570 002. 169. DR SRINIDHI T D/O. THIMMAPPA DP, AGED ABOUT 31 YEARS R/AT

DR SHARATH B RAJU vs. STATE OF KARNATAKA

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

167. DR SUJITH KUMAR S S/O SHIVASAWAMY M, AGED ABOUT 28 YEARS, 1559, C AND D BLOCK 13TH CROSS ANIKETHANA ROAD, KUVEMPUNAGAR, MYSORE-570023. 168. DR RAMYA D N W/O CHANDAN K R, AGED ABOUT 30 YEARS, R/AT NO.324, 1ST CROSS, G BLOCK, RAMAKRISHNA NAGAR, MYSORE-570 002. 169. DR SRINIDHI T D/O. THIMMAPPA DP, AGED ABOUT 31 YEARS R/AT

DR. MADHAVA. M. vs. STATE OF KARNATAKA

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

167. DR SUJITH KUMAR S S/O SHIVASAWAMY M, AGED ABOUT 28 YEARS, 1559, C AND D BLOCK 13TH CROSS ANIKETHANA ROAD, KUVEMPUNAGAR, MYSORE-570023. 168. DR RAMYA D N W/O CHANDAN K R, AGED ABOUT 30 YEARS, R/AT NO.324, 1ST CROSS, G BLOCK, RAMAKRISHNA NAGAR, MYSORE-570 002. 169. DR SRINIDHI T D/O. THIMMAPPA DP, AGED ABOUT 31 YEARS R/AT

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

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

167. DR SUJITH KUMAR S S/O SHIVASAWAMY M, AGED ABOUT 28 YEARS, 1559, C AND D BLOCK 13TH CROSS ANIKETHANA ROAD, KUVEMPUNAGAR, MYSORE-570023. 168. DR RAMYA D N W/O CHANDAN K R, AGED ABOUT 30 YEARS, R/AT NO.324, 1ST CROSS, G BLOCK, RAMAKRISHNA NAGAR, MYSORE-570 002. 169. DR SRINIDHI T D/O. THIMMAPPA DP, AGED ABOUT 31 YEARS R/AT

THE COMMISSIONER OF INCOME - TAX vs. M/S BIOCON LTD.,

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

gains' of business'?. The Special bench of the tribunal by an order dated 16.07.2013 while answering the reference inter alia held different amount of between the market value and the face value at which shares are allotted are part of remuneration, which are paid to the employees in order to compensate them for the continuity of their services

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

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

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

167. N Narayana s/o Muniswamiyappa, aged about 62 years, Working as pharma Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 168. K. Channigaraya, s/o Krishnachari, aged about 49 years, Working as Technician, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 169. S Shivanna, s/o C Rangappa, aged about 56 years, Working as pharma

SATISH N vs. STATE OF KARNATAKA

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

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

RAMA vs. STATE OF KARNATAKA

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 SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

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

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