PR. COMMISSIONER OF INCOME TAX-4 vs. M/S MINITECHS

Bench: B.V.NAGARATHNA,JAYANT PATEL

SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:26/05/2015 PASSED IN ITA NO.1228/BANG/2013, FOR THE ASSESSMENT YEARS 2007-08, PRAYING TO DICIDE THE FOREGOING 2 QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED

SHRI. NAVIN JOLLY vs. THE INCOME-TAX OFFICER

In the result, appeal is allowed

Bench: ALOK ARADHE,M.NAGAPRASANNA

capital gain of Rs.1,55,47,315/-. The appellant further declared that he had constructed a residential property during the year situate at 808/7 and 808/8 Kaikondanahalli, Sarjapur, Bangalore. The appellant claimed exemption under Section 54F of the Act to the extent of Rs.1,55,47,315/-. Before the assessing officer, the assessee agreed voluntarily to offer

THE COMMISSIONER OF INCOME TAX, vs. SMT. B. SUMANGALADEVI,

Appeal is allowed

Bench: K.BHAKTHAVATSALA,B.SREENIVASE GOWDA

capital gains and without there being any proof that the money seized in the hands of B.B.Swamy belongs to the appellant, erred in directing the revenue to adjust the amount of `10,00,000/- seized in the case of B.B.Swamy to the case of assessee and the Income Tax Appellate Tribunal also erred in confirming the Order of the Commissioner

PR COMMISSIONER OF INCOME-1 vs. M/S RASHTREEYA SIKSHANA SAMITHI TRUST

In the result grounds 3 to 5 of assessee

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

276 (SC) para 70 - 5 - ITA No. 554/2018 5. In reply, Shri Vikram Huilgol, learned Senior Advocate, placing reliance on the decision of this court in Kammavari Sangham Vs. Deputy Director of Income-tax (Exemptions)7 submitted that this court has taken a view that so long as exemption certificate is in force, the Income Tax Authorities are bound

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

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH

276, AMARJYOTHI HBCS LAYOUT, DOMLUR, BENGALURU - 560 071. …RESPONDENT (BY SRI. SANDEEP HUILGOL AND SMT. BHAVANA B, ADVOCATES) THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO. 618/BANG/2020

KARNATAKA STATE BEVERAGES CORPORTION LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No.12872 Of 2013 (T-It) Connected With Writ Petition No.14687 Of 2014 (T-It), Writ Petition No.15910 Of 2015 (T-It) & Writ Petition No.17514 Of 2015 (T-It) In W.P.No.12872 Of 2013 Between: Karnataka State Beverages Corporation Limited, Represented By It’S Executive Director (Finance), Sri. Shrikant B Vanahalli, Aged About 57 Years, No.78, Seethalakshmi Towers, Mission Road, Bangalore 560 027. …Petitioner

capital Rs.4,85,000/-, by order dated 26.02.2014. Similarly, an assessment order was passed under Section 143(3) of the Act for the assessment year 2012-13 wherein the Assessing Officer had disallowed the privilege fee of Rs.829,41,58,944/- and made disallowance under Section 14-A 10 of the Act in a sum of Rs.60

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

SECTION 37 OF THE ACT. Page No 7 CIT Vs. Rajasthan State Government Sugar Mills Ltd 393 ITR 421 (Raj) 32-42 8 CIT Vs. G Balraj [2017] 390 ITR 50 (Kar) 43-47 10 CIT Vs. Chandulal Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

SECTION 37 OF THE ACT. Page No 7 CIT Vs. Rajasthan State Government Sugar Mills Ltd 393 ITR 421 (Raj) 32-42 8 CIT Vs. G Balraj [2017] 390 ITR 50 (Kar) 43-47 10 CIT Vs. Chandulal Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David

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

P. D. PONNAPPA 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. 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

S B JAGADEESH 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

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

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 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

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

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

BORALINGAIAH 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