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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, 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

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, 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

MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA vs. THE INCOME TAX OFFICER

The appeal stands dismissed

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

2. This appeal is filed by the assessee challenging the order passed by the Income Tax Appellate Tribunal, “B” Bench, Bengaluru (for short, “the Tribunal”) in ITA No. 969/Bang/2023 dated 02.01.2024, relating to the Assessment Year 2017–18. The assessee is assessed in the status of an Association of Persons

LOKMANYA MULTIPURPOSE CO-OPERATIVE SOCIETY LTD., vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

Appeal stands disposed of accordingly

Bench: The Commissioner Of

B. PRABHAKARA SASTRY I.T.A.No.100010/2015 BETWEEN: LOKMANYA MULTIPURPOSE CO-OPERATIVE SOCIETY LTD., PLOT NO.8, R.S.NO.21/2, KHANAPUR ROAD, TILAKWADI, BELGAUM, RPTD.BY ITS CEO, SHRI ABHIJEET S/O AVINASH DIXIT, AGE: ABOUT 40 YEARS, OCC: SERVICE, R/O. TILAKWADI, BELGAUM-590006. … APPELLANT (BY SRI.SANGRAM S.KULKARNI, ADV.) A N D : 1. THE COMMISSIONER OF INCOME TAX (APPEALS), 3RD FLOOR, PHIROZ KHIMJI COMPLEX, OPP.CIVIL HOSPITAL

PATIL CONSTRUCTION INFRASTRUCTURE vs. THE EXECUTIVE ENGINEER

Appeal stands disposed of accordingly

Bench: The Commissioner Of

B. PRABHAKARA SASTRY I.T.A.No.100010/2015 BETWEEN: LOKMANYA MULTIPURPOSE CO-OPERATIVE SOCIETY LTD., PLOT NO.8, R.S.NO.21/2, KHANAPUR ROAD, TILAKWADI, BELGAUM, RPTD.BY ITS CEO, SHRI ABHIJEET S/O AVINASH DIXIT, AGE: ABOUT 40 YEARS, OCC: SERVICE, R/O. TILAKWADI, BELGAUM-590006. … APPELLANT (BY SRI.SANGRAM S.KULKARNI, ADV.) A N D : 1. THE COMMISSIONER OF INCOME TAX (APPEALS), 3RD FLOOR, PHIROZ KHIMJI COMPLEX, OPP.CIVIL HOSPITAL

BANNANJE GRAHAKARA VIVIDHODDESHA SAHARAKA SANGHA LTD., vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

The appeal stands disposed of

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

B S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3588-DB ITA No. 55 of 2025 THIS ITA IS FILED UNDER SECTION 260 A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA No.79/BANG/2024 DATED 06.05.2024 FOR THE ASSESSMENT YEAR 2016-17. THIS APPEAL

THE PRINCIPAL COMMISSIONER vs. M/S BAPOOJI PATTIN

Appeal stands disposed of accordingly

Bench: The Commissioner Of Income Tax (Appeals) Which Came To Be Allowed. Aggrieved By The Same, An Appeal Was Preferred By The Revenue Before The Itat. The Itat Dismissed The Same.

B. PRABHAKARA SASTRY I.T.A.No.100049/2016 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R. AMBEDKAR VEEDHI, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD-1, BAGALKOT. … APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) A N D : M/S BAPOOJI PATTIN SOUHARDA SAHAKARI NIYAMIT, SECTOR NO.25, NAVANAGAR, DISTRICT: BAGALKOT. PAN: AAAAB6930F. … RESPONDENT (BY SRI.SANGRAM S.KULKARNI, ADV.) THIS APPEAL IS FILED UNDER SECTION 260A

SHRI MANJUNATHESHWARA SOUHARDA SAHAKARI LTD., vs. COMMISSIONER OF INCOME TAX (APPEALS)

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

disallowed under Section 80P(2)(a)(i) of the Act and total income of the petitioner 3 of Rs.24,05,000/- came to be taxed levying tax and interest of Rs.30,09,699/-. 3. The said assessment order has been appealed before respondent No.1 along with an interlocutory application for stay of the demand. It is further submitted that after

THE PR. COMMISSIONER OF INCOME TAX vs. M/S MOODBIDRI CO OPERATIVE SERVICES BANK LTD.,

Bench: KRISHNA S DIXIT,G BASAVARAJA

Section 80P(2)(a)(i) of the 1961 Act has been revived by setting aside the revisional order made by the Principal Commissioner of Income Tax. 2. Learned Sr. panel Counsel appearing for the Revenue has framed the following substantial questions of law which read as under: “1. Whether the Hon’ble ITAT is correct in considering the interest received

THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

Bench: R.DEVDAS,VINEET KOTHARI

disallowance of such interest paid to the members without TDS, was liable to be made as per the provisions of Section 40 (a) (ia) of the Act. 4. Both the learned counsel at Bar fairly submitted that the said issue is no longer res-integra in view of the CBTD Circular No.19/2015 holding that such Co-operative Banks

CORPORATION BANK vs. THE ASSISTANT COMMISSIONER

Accordingly, the petitions are allowed

Bench: The Hon’Ble Mr. Justice Anand Byrareddy

B’ Group this day, the Court made the following:- O R D E R Heard the learned Senior Advocate Shri K P Kumar appearing for the petitioner and the learned Standing Counsel for the revenue Shri K V Aravind. 2. These petitions are disposed of by this common order. The petitioners’ regular assessments were concluded by assessment orders dated

CORPORATION BANK vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, the petitions are allowed

Bench: The Hon’Ble Mr. Justice Anand Byrareddy

B’ Group this day, the Court made the following:- O R D E R Heard the learned Senior Advocate Shri K P Kumar appearing for the petitioner and the learned Standing Counsel for the revenue Shri K V Aravind. 2. These petitions are disposed of by this common order. The petitioners’ regular assessments were concluded by assessment orders dated

KARNATAKA BANK LTD vs. THE ASSISTANT COMMISSIONER OF INCOME -TAX

Accordingly, the petition is allowed in

Bench: The Hon’Ble Mr. Justice Anand Byrareddy

B’ Group this day, the Court made the following:- O R D E R Heard the learned Senior Advocate Shri K P Kumar appearing for the petitioner and the learned Standing Counsel for the revenue Shri K V Aravind. 2. The petitioner’s regular assessments was concluded by assessment order dated 09.03.2011 for the year 2009-10. Subsequently, the first

UNIVERSAL CREDIT SOUHARDHA SAHAKARI NIYAMITHA vs. GOVERNMENT OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

B. V, Advocate) And: 1. Government of India Ministry of Finance Department of Revenue, Central Board of Direct Taxes (CBDT) Income Tax Department, Room No.7008, Aayakar Bhavan, Vaishali Ghaziabad, UP. 2 PIN 201 009. Rep. by its Director /Principal Secretary. 2. The Commissioner of Income Tax (Appeals) – 5 7th Floor, BMTC Building, 6th Block, 80 feet Road, Koramangala, Bengaluru