M/S INDIA MOTOR PARTS & ACCESSORIES LTD vs. THE DEPUTY COMMISSIONER OF

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

INGRAM MICRO INDIA PVT.LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

2). Also, the tax- invoice is a document that supports the input tax. So, the period in which the tax-invoice is issued is the period in which the input tax has to be deducted to arrive at the net tax payable. That Section 10(3) as it stood originally provided for the assessee to claim credit for the input

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

disallowed the claim of input tax credit. It is beneficial to refer to the relevant paragraphs which reads thus: “12. It is contended on behalf of the assessee that, once input tax has been paid, by virtue of Section 10 the assessee is entitled to the rebate of the tax against the output tax notwithstanding the fact that such

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

10. The above appeals were admitted on 8.10.2020 and the following substantial questions of law were formulated: “1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance of Rs.7,57,22,069 made under section 80JJAA of the Act by holding that the employees in software industry

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

10 or registered under Section 12AA; (iv) a local authority; and (v) every artificial juridical person, not falling within any of the preceding sub-clauses; (b) “fringe benefit tax” or “tax” means the tax chargeable under section 115 WA. 5. Further, he stressed his argument with reference to Section 115 WB (d) of the Act, 2005 to contend that fringe

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

10, the learned AR of the assessee submitted that three issues are involved in this ground i.e. 1) Disallowance of Transportation charges, 2) Disallowance of Expenses under Explanation to section

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

10(2)(v) of the Income Tax Act and it allowed the expenditure as “current repairs to the existing machinery”. The Apex Court upholding the said Order of the learned Tribunal held that such Order could be passed within its powers under Section 33(4) of the Act to pass such Orders ‘as it thinks fit’. Date of Judgment

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

10 - Central Revenue Building Queens Road, Bangalore 560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) . . . . This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 31.10.2008 passed in ITA No.624/BANG/2007, for the assessment year 2003-2004, praying to I) Formulate the substantial questions of law stated therein, II) Allow the appeal

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

10 - Central Revenue Building Queens Road, Bangalore 560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) . . . . This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 31.10.2008 passed in ITA No.624/BANG/2007, for the assessment year 2003-2004, praying to I) Formulate the substantial questions of law stated therein, II) Allow the appeal

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

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

10. In the present case, though the cement is specified in item No.5 of Fifth Schedule, since the cement in the present case was admittedly utilised for laying down of foundation and civil works for erection of cement manufacturing plant and machinery itself, such cement, along with the plant and Date of Order: 23.03.2017 STRP Nos.100001

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

10. In the present case, though the cement is specified in item No.5 of Fifth Schedule, since the cement in the present case was admittedly utilised for laying down of foundation and civil works for erection of cement manufacturing plant and machinery itself, such cement, along with the plant and Date of Order: 23.03.2017 STRP Nos.100001

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

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

10. In the present case, though the cement is specified in item No.5 of Fifth Schedule, since the cement in the present case was admittedly utilised for laying down of foundation and civil works for erection of cement manufacturing plant and machinery itself, such cement, along with the plant and Date of Order: 23.03.2017 STRP Nos.100001

THE COMMISSIONER OF INCOME-TAX vs. M/S. MANDAVI BUILDERS

In the result, the appeal fails and is hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2. Facts leading to filing of this appeal briefly stated are that the assessee is involved in the business of building and developing housing projects. A search under Section 152 of the Act was conducted in the business premises of the assessee on 04.02.2011. During the course of the search, various documents were seized. The assessee filed the return