THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE CO LTD

In the result, both the appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

house property”, “Capital gains” or “Income from other sources”, or in section 199 or in [sections 28 to 43B], the profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed in accordance with the rules contained in the First Schedule.” 12. First

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE COMPANY LTD

In the result, both the appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

house property”, “Capital gains” or “Income from other sources”, or in section 199 or in [sections 28 to 43B], the profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed in accordance with the rules contained in the First Schedule.” 12. First

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S BELLAD and COMPANY

Appeal is allowed

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Regular First Appeal No.100154 Of 2015 (Par/Pos) Between:

10A - 04 Gs AND: House, backyard, and Plot situated In Karlawad village. - Not Subject matter of suit in O.S.No.66/2003. e. Defendant No.1: Chouraddy Share:- * 4 Acres of land held jointly with bother - Not Subject matter - 45 - NC: 2024:KHC-D:6906 RFA No. 100154 of 2015 Hemaraddy-situated in Karlatti village, tal:Navalgund. of suit in O.S.No.66/2003

COMMISSIONER OF INCOME TAX-III vs. WITTNESS SYSTEM

Bench: S.SUJATHA,VINEET KOTHARI

10A of the IT Act are allowed only in Export Turnover but not from the Total Turnover then, it would give rise to inadvertent, unlawful, meaningless and Date of Judgment 11-07-2018, ITA No.347/2013 Commissioner Of Income Tax-III & another Vs. Wittness System Software India Private Ltd. 8/38 illogical result which would cause grave injustice to the Respondent which

PR.COMMISSIONER OF vs. M/S TEXTRON INDIA

Bench: S.SUJATHA,VINEET KOTHARI

Section 10A of the IT Act are allowed only in Export Turnover but not from the Total Turnover then, it would give rise to inadvertent, unlawful, meaningless and illogical result which would cause grave injustice to the Respondent which could have never been the intention of the legislature. Date of Judgment 31-07-2018 I.T.A.No.544/2016 Pr. Commissioner of Income

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

section 107 (2) and Article 254 (2) is that when there is legislation covering the same ground both by 119 the Centre and by the Province, both of them being competent to enact the same, the law of the Centre should prevail over that of the State". "It is true, as already pointed out, that on a question under Article