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

disallowance of deduction under Section 10A in respect of deemed export on account of sale to another STP unit, the Tribunal, relying upon the decision of Tata Elxsi Ltd. (supra), held in favour of the assessee. Aggrieved by the order of the Tribunal, the revenue has I.T.A.Nos.44-45/2016 - 5 - preferred these appeals urging the following four substantial questions

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

2. The petitioner is a company, a Government of Karnataka Undertaking engaged in the business of canalization of liquor, beer and rectified spirit. 9 The Assessing Officer, within whose jurisdiction the Company operates, had passed an assessment order under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for brevity) for the Assessment years

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

VIII. —An issue heard and finally decided by a Court of limited jurisdiction, competent to decide such issue, shall operate as res judicata in a subsequent suit, notwithstanding that such Court of limited jurisdiction was not competent to try such subsequent suit or the suit in which such issue has been subsequently raised.” 36.It is also relevant to refer Section

COMMISSIONER OF INCOME TAX-III vs. M/S SUBHASH KABINI POWER CORPORATION LIMITED

Bench: B.V.NAGARATHNA,JAYANT PATEL

viii) The CIT, before exercising his jurisdiction under s. 263 must have material on record to arrive at a satisfaction. (ix) If the AO has made enquiries during the course of assessment proceedings on the relevant issues and the assessee has given detailed explanation by a letter in writing and the AO allows the claim on being satisfied with

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

2) SCC 744 : (1991) 187 ITR 688] this Court, while dealing with the powers of the Appellate Assistant Commissioner observed that an appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations if any prescribed by the statutory provisions. In the absence of any statutory provision

M/S HUBLI ELECTRICITY SUPPLY CO. vs. THE DEPUTY COMMISSIONER

In the result, the appeals are disposed of as

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

viii) Miscellaneous recovery from employees of Rs.8,45,452/- 7. The items which are not reduced from the profits of the assessee as per the profits and loss account for the purpose of computing deduction are as under: i) Department of exam fees ii) Sale of department books iii) Sale of forms iv) Sale of scrap/stock excess found v) Meter

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

2. The Tribunal as well as the first Appellate Authority, Commissioner of Income Tax (Appeals) decided in favour of the Respondent Assessee that the “Distributable Surplus” paid by the Respondent Assessee CHAMUNDI to DIAGEO INDIA PRIVATE LIMITED (hereinafter referred to as ‘DIAGEO’ for short), a subsidiary and Group Company of DIAGEO Plc, a United Kingdom based Liquor Conglomerate

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

2. The Tribunal as well as the first Appellate Authority, Commissioner of Income Tax (Appeals) decided in favour of the Respondent Assessee that the “Distributable Surplus” paid by the Respondent Assessee CHAMUNDI to DIAGEO INDIA PRIVATE LIMITED (hereinafter referred to as ‘DIAGEO’ for short), a subsidiary and Group Company of DIAGEO Plc, a United Kingdom based Liquor Conglomerate