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Section 80119 Section 260110 Section 260A54 Section 26337 Deduction36 Section 14829 Section 229 Section 5629 Section 143(3)18 Addition to Income

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 2

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

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

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

THE COMMISSIONER OF INCOME TAX vs. M/S.KURUHINSHETTY URBAN CO- OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. THE MERCANTILE CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI SHIVABODHARANGA URBAN CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI BRAMHANATH CREDIT SOUHARD

THE COMMISSIONER OF INCOME TAX vs. THE MERCANTILE CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. THE ATHANI CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHATAMA BASAVESHWARA

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHATAMA BASAVESHWARA

THE COMMISSIONER OF INCOME TAX vs. SHRI SIDDHESHWAR CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI BEERESHWAR CRDIT SOUHARD SAHAKARI LTD.,

THE COMMISSIONER OF INCOME TAX vs. BRAMHANATH CO-OPERATIVE CREDIT SOUHARD

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHALAXMI URBAN CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHANKARLING CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. M/S.KURUHINSHETTY URBAN CO OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. DR.PRABHAKAR KORE CREDIT SOUHARD

THE COMMISSIONER OF INCOME TAX vs. BEERESHWAR CREDIT SOUHARD SAHAKARI LTD.,

THE COMMISSIONER OF INCOME TAX vs. THE ATHANI CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. CHIKODI TALUKA SHREE SARASWATI SOUHARD