M/S KARLE INTERNATIOAL PRIVATE LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the order of the income tax appellate tribunal

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

274 (SC), ‘CIT VS. YOKOGAWA INDIA LTD’, 341 ITR 385 (KARNATAKA), ‘CIT VS. GALAXY SURFACANTS LTD’, 343 ITR 108 (BOMBAY), ‘MINDTREE CONSULTING (P) LTD VS. ACIT’, 102 TTJ 691 (BANGALORE), ‘HINDUSTAN UNILEVER LTD. VS. DCIT’, 325 ITR 102 (BOMBAY), ‘CIT VS. BALCK AND VEATCH CONSULTING (P) LTD’, 348 ITR 72 (BOMBAY), ‘CIT VS. SHANTIVIJAY JEWELS LTD’, 374 ITR 520 (BOMBAY

PR. COMMISSIONER OF INCOME TAX vs. M/S SASKEN

Appeals are dismissed at the stage of admission

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

capital in nature. Further the Appellate Authority held that if certain expenses are to be reduced from the total turnover, deduction is to be calculated under Section 10A of the Act. The Appellate Authority also allowed set off of brought forward loss. 4. Aggrieved by the said order of the Appellate Authority, the revenue filed appeal before the Income

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

gains from business and profession under Section 32 can be disallowed specially in case, where the assessee has failed to deduct TDS on payment made to purchase of software and has claimed depreciation under Section 32 of the Act on such software. It is also pointed out that the intent of disallowance under Section

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

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

274, NEAR FOREST NURSERY GATE SIDDARTHANAGAR CHAMARAJANAGAR - 571313 36. SRIJANA RAO S P W/O ABHISHEK V RAJAPUROHIT AGED ABOUT 27 YEARS RESIDING AT FLAT NO 401 SAI NANDANA PRESIDENCY 5TH MAIN, 11TH CROSS, VIJAYA BANK LAYOUT BILEKAHALLI BANGALORE - 560076 37. SHASHIDHARA K E S/O ESWARA K P AGED ABOUT 29 YEARS RESIDING AT NO 43, 1ST FLOOR, 3RD SOUTH CROSS

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

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

274, NEAR FOREST NURSERY GATE SIDDARTHANAGAR CHAMARAJANAGAR - 571313 36. SRIJANA RAO S P W/O ABHISHEK V RAJAPUROHIT AGED ABOUT 27 YEARS RESIDING AT FLAT NO 401 SAI NANDANA PRESIDENCY 5TH MAIN, 11TH CROSS, VIJAYA BANK LAYOUT BILEKAHALLI BANGALORE - 560076 37. SHASHIDHARA K E S/O ESWARA K P AGED ABOUT 29 YEARS RESIDING AT NO 43, 1ST FLOOR, 3RD SOUTH CROSS

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

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

274, NEAR FOREST NURSERY GATE SIDDARTHANAGAR CHAMARAJANAGAR - 571313 36. SRIJANA RAO S P W/O ABHISHEK V RAJAPUROHIT AGED ABOUT 27 YEARS RESIDING AT FLAT NO 401 SAI NANDANA PRESIDENCY 5TH MAIN, 11TH CROSS, VIJAYA BANK LAYOUT BILEKAHALLI BANGALORE - 560076 37. SHASHIDHARA K E S/O ESWARA K P AGED ABOUT 29 YEARS RESIDING AT NO 43, 1ST FLOOR, 3RD SOUTH CROSS

DR SHARATH B RAJU vs. STATE OF KARNATAKA

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

274, NEAR FOREST NURSERY GATE SIDDARTHANAGAR CHAMARAJANAGAR - 571313 36. SRIJANA RAO S P W/O ABHISHEK V RAJAPUROHIT AGED ABOUT 27 YEARS RESIDING AT FLAT NO 401 SAI NANDANA PRESIDENCY 5TH MAIN, 11TH CROSS, VIJAYA BANK LAYOUT BILEKAHALLI BANGALORE - 560076 37. SHASHIDHARA K E S/O ESWARA K P AGED ABOUT 29 YEARS RESIDING AT NO 43, 1ST FLOOR, 3RD SOUTH CROSS

DR. MADHAVA. M. vs. STATE OF KARNATAKA

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

274, NEAR FOREST NURSERY GATE SIDDARTHANAGAR CHAMARAJANAGAR - 571313 36. SRIJANA RAO S P W/O ABHISHEK V RAJAPUROHIT AGED ABOUT 27 YEARS RESIDING AT FLAT NO 401 SAI NANDANA PRESIDENCY 5TH MAIN, 11TH CROSS, VIJAYA BANK LAYOUT BILEKAHALLI BANGALORE - 560076 37. SHASHIDHARA K E S/O ESWARA K P AGED ABOUT 29 YEARS RESIDING AT NO 43, 1ST FLOOR, 3RD SOUTH CROSS

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

gains of business and profession and therefore, depreciation has to be allowed. That reference made to Section 24 of the Act by the counsel for the Revenue is incorrect. He, therefore, contended that the Tribunal has rightly granted the depreciation on elevators also. - 18 - 15. We have considered the aforesaid submissions in light of the lease agreement dated 11/8/2003, which

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

gains of business and profession and therefore, depreciation has to be allowed. That reference made to Section 24 of the Act by the counsel for the Revenue is incorrect. He, therefore, contended that the Tribunal has rightly granted the depreciation on elevators also. - 18 - 15. We have considered the aforesaid submissions in light of the lease agreement dated 11/8/2003, which

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

gains of business and profession and therefore, depreciation has to be allowed. That reference made to Section 24 of the Act by the counsel for the Revenue is incorrect. He, therefore, contended that the Tribunal has rightly granted the depreciation on elevators also. - 18 - 15. We have considered the aforesaid submissions in light of the lease agreement dated 11/8/2003, which

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

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

RAJAPPA vs. THE 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

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

SMT. V.KRISHNAMMA vs. THE 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. 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

MR C V MANJUNATHA vs. THE 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