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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

ii. When the transfer of title to the goods happens; c) Issuance of tax-invoice is an indication of transfer of title to the goods; 35 d) When a dealer sells, the other dealer purchases. Every sale must have a corresponding purchase; e) After the tax-invoice is issued, either the tax is paid immediately or becomes payable. This ‘paid

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

4 of the Act. However, subject to the assessee satisfying the conditions prescribed income under Section 10-A is exempted from making such payment. Once the assessee is made to pay tax on such exempted income in the other contracting State then Section 90(1)(a)(ii) enables him to claim credit of the tax paid in the contracting country

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

4 of the Act. However, subject to the assessee satisfying the conditions prescribed income under Section 10-A is exempted from making such payment. Once the assessee is made to pay tax on such exempted income in the other contracting State then Section 90(1)(a)(ii) enables him to claim credit of the tax paid in the contracting country

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

disallow such claim made by the assessee though duly certified by the prescribed authority by taking recourse to the later portion of sub-clause (ii) of sub-section (4) of Section 43 of the Act. He would summarise his 9 submissions by contending the definition of ‘scientific research’ found in Section 43(4) has been imported to Section

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

10 - HC-KAR NC: 2025:KHC:36360-DB ITA No. 107 of 2025 C/W ITA No. 106 of 2025 anticipation of TP adjustments by the Transfer Pricing Officer and to avoid rigors of Section 92C(4) of the Act and consequently enhanced benefits under section 10AA of the Act"? (ii) "Whether on facts and circumstances of the case, the Tribunal

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

ii) Whether, on the facts and in the circumstances of the case, that the Tribunal was right in holding that, transactions entered into, with the buyers of flats, are eligible for deduction, even though there is violation of the sub-Sections(e) and (f) of Section 80IB(10), on the ground that these transactions were entered into before the amendments

KARNATAKA STATE BEVERAGES CORPORTION LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No.12872 Of 2013 (T-It) Connected With Writ Petition No.14687 Of 2014 (T-It), Writ Petition No.15910 Of 2015 (T-It) & Writ Petition No.17514 Of 2015 (T-It) In W.P.No.12872 Of 2013 Between: Karnataka State Beverages Corporation Limited, Represented By It’S Executive Director (Finance), Sri. Shrikant B Vanahalli, Aged About 57 Years, No.78, Seethalakshmi Towers, Mission Road, Bangalore 560 027. …Petitioner

Disallowance was only when the payment was either rate or tax and when it is fee, cess, royalty, these further items have been brought in only by the Finance Act, 2013 with effect from the assessment year 2014-15. Section 10(4) of the 1922 Act was similarly worded as Section 40(a)(ii

M/S BANGALORE ELECTRICITY SUPPLY COMPANY LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

In the result, the order passed by the tribunal

Bench: ALOK ARADHE,R. NATARAJ

ii) Whether the Tribunal was justified in law in holding that capitalization of expenditure on renovation and modernization in the books of accounts is condition precedent for claiming deduction under section 80IA(4)(iv)(c) of the Act on 3 the facts and circumstances of the case? (iii) Whether the provision of section 115JB of the Act is applicable

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

4. The assessee thereafter filed a miscellaneous petition under Section 254(2) of the Act which was disposed of by an order dated 06.12.2017 and it was held as under: (i) The claim for disallowance of interest made with regard to investments in the share capital of A.N.Coffeeday, the matter was remitted to the Assessing Officer. (ii) With regard

PR. COMMISSIONER OF INCOME TAX vs. M/S AMALGAMATED BEAN COFFEE TRADING CO LTD

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

4. The assessee thereafter filed a miscellaneous petition under Section 254(2) of the Act which was disposed of by an order dated 06.12.2017 and it was held as under: (i) The claim for disallowance of interest made with regard to investments in the share capital of A.N.Coffeeday, the matter was remitted to the Assessing Officer. (ii) With regard

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

4. The assessee thereafter filed a miscellaneous petition under Section 254(2) of the Act which was disposed of by an order dated 06.12.2017 and it was held as under: (i) The claim for disallowance of interest made with regard to investments in the share capital of A.N.Coffeeday, the matter was remitted to the Assessing Officer. (ii) With regard