THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION (MEDICAL)

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of the trust. This contention appears

THE DIRECTOR OF INCOME TAX vs. INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of the trust. This contention appears

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of the trust. This contention appears

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of the trust. This contention appears

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA REDDY JANASANGHA

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of the trust. This contention appears

THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of the trust. This contention appears

PR. COMMISSIONER OF INCOME TAX vs. SRI SRI ADICHUNCHUNAGIRI SHIKSHANA TRUST

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

gains of business or profession". Net receipt after deducting all the necessary expenditure of the trust (sic). 10. There is a broad agreement on this proposition. But still the contention for the Revenue is that the depreciation allowance being a notional income (expenditure ?) cannot be allowed to be debited to the expenditure account of 9 the trust. This contention appears

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

charitable entity belonging to the Azim Premji Group, to 4 be held as a part of the corpus of Trust. This gift was contemporaneously disclosed to the stock exchanges and this information was also disseminated to the public at large. This gift was also specifically disclosed in the audited accounts of the petitioner for the year ending 31.03.2014. The face

SRI B V ACHARYA S/O LATE RAMACHANDRA ACHARYA vs. SRI N VENKATESHAIAH

Bench: V.JAGANNATHAN

charitable trust called “Smt.Lakshmamma B.M.Sreenivasaiah Charities” and the trust was a registered trust and came into existence on 14.12.1995. It was also averred in the complaint that the trust was founded as per the will of late B.S.Narayan, son of late B.M.Sreenivasaiah and as per the trust deed, the complainant and one Sathyanarayana Swamy were appointed as the first

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Trust), to the then Chief Minister of the State of Karnataka. He contended that the relationship of the State Government with the respondent/Law School is inseparable inasmuch as the State provided the initial corpus fund and also the land (eighteen acres) belonging to Bengaluru University was leased initially for a period of thirty years and subsequently, additional five acres

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA