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113 results for “capital gains”+ Section 168clear

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Key Topics

Section 26013Section 454Section 1393Section 260A2Section 1432Section 812Carry Forward of Losses2

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

In the result, appeal stands dismissed

ITA/568/2015HC Karnataka04 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2(24)Section 220Section 220(2)Section 254Section 260Section 260ASection 45

capital gains, in view of B.C.Srinivasa Setty supra, the Revenue has made an attempt to treat the technical know-how as goodwill in the second round. 15. This reasoning of the Tribunal cannot be faulted with, in the light of the judgment of the Hon'ble Apex Court in B.C.Srinivasa Setty supra. The gain from transfer of business by implication

Showing 1–20 of 113 · Page 1 of 6

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

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

COMMISSIONER OF vs. M/S RASTHROTHANA

ITA/168/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

168 OF 2016 BETWEEN: 1. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, (EX) 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.) Date of Judgment 14-08-2018 I.T.A.No.168/2016 Commissioner of Income Tax (Exemptions

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. ELECTRONICS AND CONTROLS

Appeal stands dismissed

ITA/273/2018HC Karnataka26 Oct 2021

Bench: S.SUJATHA,E.S.INDIRESH

Section 139Section 143Section 260Section 260ASection 80

168, 3RD CROSS, 1ST STAGE, PEENYA INDL. ESTATE, BENGALURU-560 058. PAN: AAACE 3200F. …RESPONDENT (BY SMT JINITA CHATERJEE, ADV. FOR SRI S.PARTHASARATHI, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 03/11/2017 PASSED IN ITA No.914/BANG/2016, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THIS

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

WP/47256/2018HC Karnataka21 Dec 2018

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

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 91, 2ND MAIN 4TH CROSS, WIDIA LAYOUT, VIJAY NAGARA, BANGALORE-560040 170. DR PRASANNA KUMAR S/O.PRALHAD R, AGED ABOUT 29 YEARS, R/AT NO.3-4-21, DADGIBASE

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

WP/46917/2018HC Karnataka21 Dec 2018

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

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 91, 2ND MAIN 4TH CROSS, WIDIA LAYOUT, VIJAY NAGARA, BANGALORE-560040 170. DR PRASANNA KUMAR S/O.PRALHAD R, AGED ABOUT 29 YEARS, R/AT NO.3-4-21, DADGIBASE

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

WP/45738/2018HC Karnataka21 Dec 2018

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

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 91, 2ND MAIN 4TH CROSS, WIDIA LAYOUT, VIJAY NAGARA, BANGALORE-560040 170. DR PRASANNA KUMAR S/O.PRALHAD R, AGED ABOUT 29 YEARS, R/AT NO.3-4-21, DADGIBASE

DR SHARATH B RAJU vs. STATE OF KARNATAKA

WP/46335/2018HC Karnataka21 Dec 2018

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

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 91, 2ND MAIN 4TH CROSS, WIDIA LAYOUT, VIJAY NAGARA, BANGALORE-560040 170. DR PRASANNA KUMAR S/O.PRALHAD R, AGED ABOUT 29 YEARS, R/AT NO.3-4-21, DADGIBASE

DR. MADHAVA. M. vs. STATE OF KARNATAKA

WP/52140/2018HC Karnataka21 Dec 2018

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

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 91, 2ND MAIN 4TH CROSS, WIDIA LAYOUT, VIJAY NAGARA, BANGALORE-560040 170. DR PRASANNA KUMAR S/O.PRALHAD R, AGED ABOUT 29 YEARS, R/AT NO.3-4-21, DADGIBASE

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

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 Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 170. S Honnegowda, s/o Subbegowda, aged about 56 years, Glaxosmithkline Pharmaceuticals Limited

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

BORALINGAIAH vs. STATE OF KARNATAKA

WP/33339/2018HC 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

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

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

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

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC 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