THE COMMISSIONER OF vs. THE KARNATAKA STATE

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

143(2) of the Act, for both the assessment years 2008-2009 and 2009-2010. The respondent-assessee made available necessary information before the Assessing Officer. The Assessing Officer, based on the material on record, disallowed the claim of depreciation, as per the provisions of Section 11 of the Act. Further, he held that claim of depreciation amounted to double

THE COMMISSIONER OF INCOME TAX (EXEM) vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

2(15) or Section 10(23)(c) of the Income Tax Act, 1961 and the Tribunal has erred in dismissing the appeal of the revenue on the issue of generation of huge - 4 - surplus without appreciating the material on record?” 3. The assessee - trust is running various institutions offering degree/training in various academic courses in Bangalore and was granted registration

THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

2(15) or Section 10(23)(c) of the Income Tax Act, 1961 and the Tribunal has erred in dismissing the appeal of the revenue on the issue of generation of huge - 4 - surplus without appreciating the material on record?” 3. The assessee - trust is running various institutions offering degree/training in various academic courses in Bangalore and was granted registration

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. The assessee claims to be a Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. The assessee claims to be a Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. The assessee claims to be a Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. The assessee claims to be a Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

2. The assessee claims to be a Trust and re- assessment order under Section 143(3) read with Section 148 of the Act came to be passed for the assessment year under consideration whereby the Assessing Officer held that the assessee has not applied income for charitable

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT