PR COMMISSIONER OF vs. M/S YENEPOYA

Bench: S.SUJATHA,VINEET KOTHARI

12. The depreciation if it is not allowed as necessary deduction for computing the income from the charitable institutions, then there is no way to preserve the corpus of the trust for deriving the income. The Board also appears to have understood the `income’ under section 11(1

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

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN: 1. ADITHYA BIZORP SOLUTIONS INDIA PVT., LTD., NO.31/1, 2ND FLOOR, 8TH CROSS, 20TH MAIN, 1-N BLOCK, RAJAJINAGAR, BANGALORE -560010 BY ITS MANAGING DIRECTOR SRI NAGARAJU K.M. S/O MUDDAVEERAPPA AGED: 28 YEARS 2. DIVINE AUTO CNC B-82, 2ND CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE