PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

JUSTICE. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT These appeals under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) have been preferred by the revenue. The subject matter of I.T.A.No.199/2017 pertains to the Assessment Year 2009-10, whereas, subject matter

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

JUSTICE. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT These appeals under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) have been preferred by the revenue. The subject matter of I.T.A.No.199/2017 pertains to the Assessment Year 2009-10, whereas, subject matter

PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

JUSTICE. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT These appeals under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) have been preferred by the revenue. The subject matter of I.T.A.No.199/2017 pertains to the Assessment Year 2009-10, whereas, subject matter

HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

Bench: V KAMESWAR RAO,S RACHAIAH

JUSTICE V KAMESWAR RAO) The present appeal has been filed by the Assessee- Appellant challenging the order dated 02.02.2018 passed by the Appellate Income Tax Tribunal, Bengaluru Bench-C, in ITA No.611/Bang/14 (‘Tribunal’ in short), whereby the Tribunal has dismissed the appeal of the Appellant-Assessee for the Assessment Year (‘AY’ in short) 2008-09 challenging the order

THE COMMISSINER OF INCOME -TAX, vs. M/S CANARA BANK

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

natural justice, despite efforts made by the assessing officer to trace the assessee? The object of cross examination is to test the veracity of version given in examination-in-chief? In the instance case, when it is proved with fair market amount certainty that leased equipment did not exit, whether allowing cross- examination would have made any difference? 2. Facts

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

In the result, we do not find any merit in this appeal, the same fails

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

natural justice, despite efforts made by the assessing officer to trace the assessee? The object of cross examination is to test the veracity of version given in examination-in-chief? In the instance case, when it is proved with fair market amount certainty that leased equipments did not exit, whether allowing cross- 3 examination would have made any difference

THE COMMISSIONER OF INCOME TAX vs. M/S ING VYSYA BANK LTD

In the result, these appeals fail and are

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE C.M. POONACHA I.T.A NO. 350 OF 2015 C/W I.T.A NO. 309 OF 2015 I.T.A NO. 312 OF 2015 IN I.T.A NO. 350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE

THE COMMISSIONER OF INCOME-TAX vs. M/S. ING VYSYA BANK LTD

In the result, these appeals fail and are

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE C.M. POONACHA I.T.A NO. 350 OF 2015 C/W I.T.A NO. 309 OF 2015 I.T.A NO. 312 OF 2015 IN I.T.A NO. 350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE

THE COMMISSIONER OF INCOME-TAX vs. M/S. ING VYSYA BANK LTD

In the result, these appeals fail and are

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE C.M. POONACHA I.T.A NO. 350 OF 2015 C/W I.T.A NO. 309 OF 2015 I.T.A NO. 312 OF 2015 IN I.T.A NO. 350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE

M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I proceed to pass the following:

Bench: The Hon’Ble Mr.Justice Aravind Kumar

justice; (3) where the order or proceedings under challenge is attacked or being vitiated on the ground of such authority acting without jurisdiction; and (4) where constitutional validity of a provision in a statute or statute is itself under challenge. 13. After analyzing plethora of judgments, the Hon’ble Apex Court in WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

JUSTICE) The present income tax appeal has been filed by the Principal Commissioner of Income Tax, Bengaluru (‘PCIT’ for short) challenging the order dated 14.06.2023 passed by the Income Tax Appellate Tribunal, “B” Bench, Bengaluru (‘Tribunal’ for short) in IT(TP)A No. 738/Bang/2022, whereby the Tribunal has allowed the appeal filed by the respondent herein challenging the order dated

M/S N.M.D.C vs. THE AUTHORITY FOR ADVANCE RULING

Bench: R-1.

JUSTICE V.SRISHANANDA WRIT PETITION NO.1393/2021 ( T-RES) BETWEEN: M/S.N.M.D.C., ADMIN BUILDING DONIMALAI TOWNSHIP DONIMALAI, SANDUR, BALLARI DISTRICT (REPRESENTED BY MR.AJAY DWIVEDI R/AT FLAT NO.503, THE LEGEND VITTALWADI HIMAYAT NAGAR HYDERABAD-29 …PETITIONER (BY SRI.SHIVADASS, SR. ADV. FOR SRI.PRASHANTH S. SHIVADASS, ADV.) AND: 1. THE AUTHORITY FOR ADVANCE RULING VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GANDHINAGAR BENGALURU-560 009 REP. BY ADDITIONAL

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an assessment under sub- section(3) of section 143 or this section has been made for the relevant assessment year, no action shall

M/S ING VYSYA BANK LIMITED vs. THE COMMISSIONER OF INCOME TAX

In the result appeal fails and it is hereby

Bench: ARAVIND KUMAR,AJIT J GUNJAL

JUSTICE AJIT J. GUNJAL AND THE HON’BLE MR.JUSTICE ARAVIND KUMAR W.A. NO. 2458/2010 (T-IT) AND W.A.NOS.3004-3008/2010 BETWEEN: M/S.ING VYSYA BANK LIMITED NOW M/S.ING VYSYA A SCHEDULE BANKING COMPANY HAVING ITS OFFICE AT NO. 72, ST.MARK’S ROAD BANGALORE-560 001 NOW REPRESENTED BY ITS MANAGING DIRECTOR SRI.SHAILENDRA BHANDARI S/O SRI DILIP BHANDARI AGED ABOUT

M/S J K CEMENT WORKS vs. THE STATE OF KARNATAKA

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

JUSTICE H. B. PRABHAKARA SASTRY SALES TAX REVISION PETITION No.100001 OF 2014 Connected with SALES TAX REVISION PETITION No.100002 OF 2014 SALES TAX REVISION PETITION No.100003 OF 2014 BETWEEN: M/S J.K. CEMENT WORKS, NO. 529/1, SAI NAGAR, MUDDAPUR-587122, UNIT: J K CEMENT LTD., TQ: MUDHOL, DIST: BAGALKOT (REPTD. BY ITS UNIT HEAD ANTRIKSHA KUMAR JAIN) ... PETITIONER [COMMON

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

JUSTICE H. B. PRABHAKARA SASTRY SALES TAX REVISION PETITION No.100001 OF 2014 Connected with SALES TAX REVISION PETITION No.100002 OF 2014 SALES TAX REVISION PETITION No.100003 OF 2014 BETWEEN: M/S J.K. CEMENT WORKS, NO. 529/1, SAI NAGAR, MUDDAPUR-587122, UNIT: J K CEMENT LTD., TQ: MUDHOL, DIST: BAGALKOT (REPTD. BY ITS UNIT HEAD ANTRIKSHA KUMAR JAIN) ... PETITIONER [COMMON

THE BAILHONGAL URBAN COOPERATIVE BANK LTD vs. THE COMMISSIONER OF INCOME TAX

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

JUSTICE H. B. PRABHAKARA SASTRY SALES TAX REVISION PETITION No.100001 OF 2014 Connected with SALES TAX REVISION PETITION No.100002 OF 2014 SALES TAX REVISION PETITION No.100003 OF 2014 BETWEEN: M/S J.K. CEMENT WORKS, NO. 529/1, SAI NAGAR, MUDDAPUR-587122, UNIT: J K CEMENT LTD., TQ: MUDHOL, DIST: BAGALKOT (REPTD. BY ITS UNIT HEAD ANTRIKSHA KUMAR JAIN) ... PETITIONER [COMMON

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S KIDS KEMP

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.8 OF 2019 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(2)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA, BENGALURU-560095. ... APPELLANTS (BY SRI. SANMATHI