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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

permanent establishment, and so on. A country might choose to emphasise one or the other of the aforesaid factors for exercising fiscal jurisdiction to tax the entity. Depending on which of the factors is considered to be the connecting factor in different countries, the same income of the same entity might become liable to taxation in different countries. This would

COMMISSIONER OF INCOME TAX-III vs. M./S WIPRO LIMITED

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

permanent establishments of the assessee outside India, which were excluded for computing the fringe benefit tax liability. The Assessing Officer by an order dated 30.12.2008 inter alia held that assessee had made reimbursement of medical expenses to its employees and has claimed that the same is exempt upto Rs.15,000/- in the hands of the employees, and therefore, the assessee

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

permanent establishment’ in India and offered the said Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 22/47 receipts of remittances from the respondent – Trust to taxation in India. 7. Thus, neither the liability for payment was admitted by the respondent – Trust by making a provision for such payment

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

depreciation? A-8. Whether the Tribunal was correct in holding that the donations made to Khandesh Education Society do not attract the provisions of Section 40A(9) of the Act? 7 5. In ITA 133/07, the following two substantial questions of law arise for our consideration: A-9. Whether the Tribunal was correct in holding that the stock transfers made

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

establish his case, the Court will not entertain his claim.” 23.Further, in the case of Commissioner of Income Tax Vs. Dalmia Cement (Bharat) Ltd., reported in (2001) 69 CCH 0830 DelHC, wherein at paragraph No.9, it is held as under: 24 “9. Coming to the second question it has been argued by learned counsel for the Revenue that when funds

SMT. GEETHA vs. SRI. BASAVARAJAPPA

Bench: N.ANANDA

depreciation allowed as held by the Assessing officer and confirmed by the Appellate Commissioner but should be allowed as a revenue expenditure? 2. Whether the Tribunal was correct in holding that the expenditure allowable should be alternatively allowed u/s.35(1)(iv) of the Act, as the same had been incurred on scientific research related to the business carried

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

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

establishment of plant and machinery by the petitioner-assessee. Paragraphs 11 and 12 of the order of the Tribunal are quoted below for ready reference: “ 11. First of all, it is essential to note that by virtue of Entry No.54 of the State List/Seventh Schedule of the Constitution, the States have been empowered to legislate law on sale or purchase

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

establishment of plant and machinery by the petitioner-assessee. Paragraphs 11 and 12 of the order of the Tribunal are quoted below for ready reference: “ 11. First of all, it is essential to note that by virtue of Entry No.54 of the State List/Seventh Schedule of the Constitution, the States have been empowered to legislate law on sale or purchase

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

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

establishment of plant and machinery by the petitioner-assessee. Paragraphs 11 and 12 of the order of the Tribunal are quoted below for ready reference: “ 11. First of all, it is essential to note that by virtue of Entry No.54 of the State List/Seventh Schedule of the Constitution, the States have been empowered to legislate law on sale or purchase