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

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. AL-AMEEN CHARITABLE FUND TRUST

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

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

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

short) challenging the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench. 2. Since, common question of law is raised in all these appeals, the matters are heard together and disposed of by this common Judgment. 3. The assessees in all these appeals are the charitable institutions registered under Section 12AA

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

Bench: S.SUJATHA,VINEET KOTHARI

gains from the said business of manufacture and sale of liquor by M/S. CHAMUNDI WINERY AND DISTILLERY was not assessable in its hands ? [iii] Whether the method of Accounting or entries made in the Books of Accounts by the Respondent Assessee or maintaining the Bank Accounts under the close control and supervision of DIAGEO INDIA PRIVATE Date of Judgment

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

Bench: S.SUJATHA,VINEET KOTHARI

gains from the said business of manufacture and sale of liquor by M/S. CHAMUNDI WINERY AND DISTILLERY was not assessable in its hands ? [iii] Whether the method of Accounting or entries made in the Books of Accounts by the Respondent Assessee or maintaining the Bank Accounts under the close control and supervision of DIAGEO INDIA PRIVATE Date of Judgment

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

gain admission to the institution on account of horizontal reservation for Karnataka students. That -: 25 :- petitioners reliance on AIIMS Students’ Union vs. AIIMS, [(2002) 1 SCC 428], (AIIMS Students’ Union) is misplaced and not applicable to the instant case, as AIIMS is an institution created by an Act of Parliament, while the respondent/Law School is a creation of the Karnataka

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

terms of the judgment of the Supreme Court in favour of the assessee and against the revenue. 11. That takes us to consider question of law-A11, which is common in all these appeals. The AO disallowed the claim of respondent-assessee, treating a sum of `14,396/- for the assessment year 1986-87, `1,32,315/- for the assessment

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

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

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

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

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