M/S SRI VARUN SOUHARDA CREDIT CO OP LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

e) “Co-operative” means a co- operative including a co-operative bank doing the business of banking registered or deemed to be registered under Section 5 and which has the words ‘Souharda Sahakari’ in its name1[and for the purposes of the Banking Regulation Act,1934 (Central Act 2 of 1934), the Deposit Insurance and Credit Guarantee Corporation

M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3)

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

e) “Co-operative” means a co- operative including a co-operative bank doing the business of banking registered or deemed to be registered under Section 5 and which has the words ‘Souharda Sahakari’ in its name1[and for the purposes of the Banking Regulation Act,1934 (Central Act 2 of 1934), the Deposit Insurance and Credit Guarantee Corporation

M/S UDAYA SOUHARDA CREDIT CO-OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

e) “Co-operative” means a co- operative including a co-operative bank doing the business of banking registered or deemed to be registered under Section 5 and which has the words ‘Souharda Sahakari’ in its name1[and for the purposes of the Banking Regulation Act,1934 (Central Act 2 of 1934), the Deposit Insurance and Credit Guarantee Corporation

M/S UDAYA SOUHARDA CREDIT CO OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

Bench: S.SUJATHA,S RACHAIAH

e) “Co-operative” means a co- operative including a co-operative bank doing the business of banking registered or deemed to be registered under Section 5 and which has the words ‘Souharda Sahakari’ in its name1[and for the purposes of the Banking Regulation Act,1934 (Central Act 2 of 1934), the Deposit Insurance and Credit Guarantee Corporation

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

E Sanmathi Indrakumar, Adv.) Appeal is filed under S.260 A of the Income Tax Act, 1961 praying to set aside the order passed by the ITAT, Bangalore in ITA 970/Bang/2009 on 26.04.2010, etc. ® 2 Appeal having been reserved on 20th April, 2015, coming on for pronouncement of Orders this day, Vineet Saran J, delivered the following: JUDGMENT The primary question

HEWLETT PACKARD FINANCIAL SERVICES INDIA PRIVATE vs. THE STATE OF KARNATAKA

Bench: S.SUJATHA,JAYANT PATEL

depreciation not being claimed by the appellant on the leased equipments. Per contra, the appellant has submitted that it is an integrated transaction and not two independent transactions to fasten the tax liability and as the integrated transaction is in 13 the course of import falls under the purview of Section 5(2) of the CST Act and has given

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

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

E R Mr.V.R.Desai, Mr.Atul K.Alur, Mr.N.P.Vivek Mehta & Mrs.J.Tejavathi Advocates for petitioner. Mr.M.Kumar, Addl.Govt. Advocate for respondent. 1. The petitioner assessee, M/s.J.K.Cement Works, Muddapur, Mudhol Taluk, Bagalkot District, Karnataka, has filed these Revision Petitions under Section 65 of the Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) raising a question of law for consideration by this Court, being aggrieved

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

E R Mr.V.R.Desai, Mr.Atul K.Alur, Mr.N.P.Vivek Mehta & Mrs.J.Tejavathi Advocates for petitioner. Mr.M.Kumar, Addl.Govt. Advocate for respondent. 1. The petitioner assessee, M/s.J.K.Cement Works, Muddapur, Mudhol Taluk, Bagalkot District, Karnataka, has filed these Revision Petitions under Section 65 of the Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) raising a question of law for consideration by this Court, being aggrieved

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

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

E R Mr.V.R.Desai, Mr.Atul K.Alur, Mr.N.P.Vivek Mehta & Mrs.J.Tejavathi Advocates for petitioner. Mr.M.Kumar, Addl.Govt. Advocate for respondent. 1. The petitioner assessee, M/s.J.K.Cement Works, Muddapur, Mudhol Taluk, Bagalkot District, Karnataka, has filed these Revision Petitions under Section 65 of the Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) raising a question of law for consideration by this Court, being aggrieved

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

Bench: N.KUMAR,RATHNAKALA

e) where any order of settlement has been made under sub-section (4) of section 245D on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under clause (c) of section 158BC on the basis of such assessment. Explanation.—For the purposes of determination of undisclosed income,— (a) the total income or loss

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

Bench: ALOK ARADHE,R. NATARAJ

depreciation is claimed under clause (i) of sub-section (1) of section 32; and (c) which was or has been used for the purposes of business, is sold, discarded, demolished or destroyed and the moneys payable in respect of such building, machinery, plant or furniture, as the case may be, together with 16 the amount of scrap value