THE COMMISSIONER OF vs. KRUPANIDHI EDUCATION TRUST

Appeals stand disposed of

Bench: S.SUJATHA,RAVI V HOSMANI

Charitable Institutions reported in (2014) 363 ITR 230, wherein the Division Bench considering Section 13(1)(d) of the Act has held that it is only the income from such investment or - 14 - deposit which has been made in violation of Section 11(5) of the Act that is liable to be taxed and that the violation under Section

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

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

charitable institutions, social clubs or for charity do not stand to the test of commercial expediency. In any case, the expenditure under these heads cannot be stated to be exclusively for the purposes of business of the respondent-assessee and to allow it. That apart, the respondent-assessee has failed to place any material, in support of their case

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

SRI C THIMMA REDDY vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

M/S BHARTIYA CITY DEVELOPERS vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

M THIYAGARAJAN vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

K S JUNJAPPA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE

ST JOSEPH COLLEGE HOSTEL vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TRUST AT NO.59 MOORE ROAD, FRAZER TOWN, BENGALURU-560005 REPRESENTED BY ITS MANAGING TRUSTEE-CUM-SECERTARY SRI V P MANOHAR ... PETITIONERS (BY SRI MADHUKAR DESHPANDE, ADVOCATE) AND 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA 146 AMBEDKAR VEEDHI BENGALURU - 560001 2. BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIOENR N R SQUARE