THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

x f) The LESSEE shall, over and above the rent herein reserved, be required to pay only the following charges, which are towards provision and maintenance of facilities and services provided in Annexure II i. For the first term of the lease, a monthly maintenance charge of Rs.3/- (Rupees Three only) per Sq. Ft. of super built up area

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

x f) The LESSEE shall, over and above the rent herein reserved, be required to pay only the following charges, which are towards provision and maintenance of facilities and services provided in Annexure II i. For the first term of the lease, a monthly maintenance charge of Rs.3/- (Rupees Three only) per Sq. Ft. of super built up area

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

x f) The LESSEE shall, over and above the rent herein reserved, be required to pay only the following charges, which are towards provision and maintenance of facilities and services provided in Annexure II i. For the first term of the lease, a monthly maintenance charge of Rs.3/- (Rupees Three only) per Sq. Ft. of super built up area

PR. COMMISSIONER OF INCOME TAX vs. M/S SASKEN

Appeals are dismissed at the stage of admission

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

X ____________________________ profit of the Business Export turnover as defined in Explanation 2(IV) of Section 10A of the IT Act + domestic sale proceeds. 19. In the instant case, if the deductions on freight, telecommunication and insurance attributable to the delivery of computer software under Section 10A of the IT Act are allowed only in Export Turnover but not from

M/S MANYATA PROMOTERS PVT LTD vs. STATE OF KARNATAKA

In the result, the writ petition is rejected

Bench: The Hon’Ble Mr.Justice L Narayana Swamy Writ Petition No.56279 Of 2015 (Lb-Bbmp) Between: M/S.Manyata Promoters Pvt. Ltd., A Company Incorporated Under The Companies Act, 1956 & Having Its Office At First Floor, Classic Court No.9/1, Richmond Road, Bangalore 560 025 Represented By Its Authorized Signatory, Mr.B S Mohan.

X Section 103 of the Act it enables the Corporation to levy any one or more of the tax on the buildings or vacant lands or both situated within the 20 City. Section 108 of the Act deals with description and class of property tax, as follows: 108. Description and class of property tax.-(1) Unless exempted under this

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

2) the question is of general public importance, or, (3) whether it is an open question in the sense that the issue is not settled by the pronouncement of the Supreme Court or 44 the Privy Council or by the Federal Court, or, (4) the issue is not free from difficulty, and (5) it calls for a discussion

M/S INDUS TOWERS LTD vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

In the result, we pass the following order:

Bench: RAVI MALIMATH,N.KUMAR

Section 4(1)(b) of th Act Th rave not leried any tax on the scrric ransaction a sak it o d In \ t e’ fed a i h ;ai’fer )[ riqN In use o d ‘h t [ it vi i1 xi thc sse s e, niss aac ha enled th oft NirlichEir in i ea I o he uecn

PR. COMMISSIONER INCOME TAX -IV vs. M/S BROADCOM COMMUNICATIONS TECHNOLOGIES

Bench: S.SUJATHA,VINEET KOTHARI

x) E-Zest Solutions Ltd; (xi) Persistent Systems Ltd; (xiii) Quintegra Solutions Ltd; (xiii) Thirdware Solutions Ltd; (xiv) Helios & Matheson Information Technology Ltd., from the list of comparables, holding that they are functionally different, without appreciating that the comparables satisfy all the qualitative and quantitative filters applied by the TPO and that selection of comparables in a case depends