THE COMMISSIONER OF INCOME TAX vs. SHRI. HOSAGRAHAR

Appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

2. "Whether, on the facts and in the circumstances to the case, the order passed by the Tribunal can be said as perverse in nature since the Tribunal has relied upon amended provisions of section 54F applicable with effect from 1-4-2015 relevant to assessment year 2015-16 onwards and not applicable to assessment year 2013-14 which

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

2. The assessee had filed the said appeal [ITA No.692/Bang/2024] before the learned ITAT, impugning an order dated 30.03.2022 passed by the Commissioner of Income Tax (Appeals)-15, Bengaluru [CIT(A)] under Section 153A read with Section 143(3) of the Act in respect of the AY 2017-18. The assessment made was premised on a search conducted

COMMISSIONER OF vs. MR VINAY MISHRA

In the result, the appeal fails and the same is

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2. Facts leading to filing of this appeal briefly stated are that assessee is a Director of M/s Marketics Technologies (India) Pvt. Ltd Bangalore. The assessee filed the return of income on 20.07.2009 for the Assessment year 2009-10 declaring total income of Rs.1,53,44,940/- under the head income from salary, business, capital gains and other sources

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

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

gains of business or profession. Explanation. - For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee for any purpose which is an offense or which is prohibited by law shall not be deemed to have been incurred for the purposes of business or profession and no deductions or allowance shall be made in respect

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH

251 ITR 53) has been rendered by Hon’ble Madras High Court in the context of “Fees for Technical Services” on applicability of sec. 194J r.w. Explanation 2 to 9(1)(vii) of the Act. However, following observations made by Hon’ble Madras High Court are relevant in this case also:- “7. In the modern day world, almost every facet

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

THE COMMISSIONER OF INCOME TAX vs. M/S. BANGALORE METRO RAIL CORPORATION LTD

In the result, the appeals stand dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. Interest on K.N.N.L. Bonds 48,50,000 3. Interest-others 91,30,754 4. Dividend-Mutual Funds SBI 72,60,031 5. Dividend-UTI 1,85,33,252 - 5 - 4. The assessee offered only the income from Sl.Nos.1 to 3 and contended that the dividend income on mutual funds received from SBI and UTI were exempt under Section

THE COMMISSIONER OF INCOME TAX vs. M/S. BANGALORE METRO RAIL CORPORATION LTD

In the result, the appeals stand dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. Interest on K.N.N.L. Bonds 48,50,000 3. Interest-others 91,30,754 4. Dividend-Mutual Funds SBI 72,60,031 5. Dividend-UTI 1,85,33,252 - 5 - 4. The assessee offered only the income from Sl.Nos.1 to 3 and contended that the dividend income on mutual funds received from SBI and UTI were exempt under Section

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

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

Bench: KRISHNA S.DIXIT,P.KRISHNA BHAT

2 251 ITR 84 - 10 - ITA No. 383 of 2016 (iii) It is profitable to see what Kanga & Palkhivala’s ‘Law and Practice of Income Tax’, Vol. II, Eleventh Edn., Lexis Nexus at pages 3316 – 17 states: “…A question is a substantial question of law if: (i) it directly or indirectly affects substantial rights of the parties

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

capital merely to save 35% thereof as a tax. To add to this, 15 the assessee pays tax on entire lease rent which effectively and substantially reduces any tax advantage available by way of claim of depreciation. In the net result it will still loose more than 65% of its own money, which no person will ever do. Thus, there

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

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 FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

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 FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES