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685 results for “house property”+ Section 11(1)(c)clear

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Mumbai3,256Delhi2,880Bangalore1,116Karnataka685Chennai670Jaipur646Ahmedabad590Kolkata547Hyderabad375Pune361Chandigarh315Surat246Indore217Cochin206Telangana169Visakhapatnam127Amritsar125Rajkot104Raipur92Lucknow88Cuttack70SC69Nagpur68Calcutta60Jodhpur36Agra33Patna32Guwahati26Dehradun19Allahabad18Varanasi18Rajasthan17Kerala14Orissa8Ranchi6A.K. SIKRI ROHINTON FALI NARIMAN4Panaji4Punjab & Haryana3Andhra Pradesh2Himachal Pradesh2Gauhati2H.L. DATTU S.A. BOBDE1Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1ARIJIT PASAYAT C.K. THAKKER1J&K1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 26061Addition to Income13Section 2711Section 54F10Section 260A8Section 4825Section 17A5Section 2(15)4Section 574

SMT.K.SOWBAGHYA vs. UNION OF INDIA

WP/14649/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

C).6293/2014 dated 19.09.2014 of Delhi High Court; 2. Indian Bank vs. Govt. of India 2012, Writ LR 702 of High Court of Madras; 3. M/s. Ajanta Merchants Pvt. Ltd. vs. Directorate of Enforcement, Crl. M.C.No.5581/2014 dated 9.4.2015 of Delhi High Court; 4. Arun Kumar Mishra vs. Directorate of Enforcement, Crl.M.C.5508/2014 dated 9.4.2015 of Delhi High Court; 5. State

SMT.K. SOWBAGHYA vs. UNION OF INDIA

WP/19732/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3

Showing 1–20 of 685 · Page 1 of 35

...
Exemption4
House Property3
Capital Gains3
Section 44

C).6293/2014 dated 19.09.2014 of Delhi High Court; 2. Indian Bank vs. Govt. of India 2012, Writ LR 702 of High Court of Madras; 3. M/s. Ajanta Merchants Pvt. Ltd. vs. Directorate of Enforcement, Crl. M.C.No.5581/2014 dated 9.4.2015 of Delhi High Court; 4. Arun Kumar Mishra vs. Directorate of Enforcement, Crl.M.C.5508/2014 dated 9.4.2015 of Delhi High Court; 5. State

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

ITA/909/2017HC Karnataka16 Aug 2018

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

Section 482

11 SCC 762 33 15. It was only on the point of mens rea that the judgment in Dilip N. Shroff v. CIT [(2007) 6 SCC 329] was upset. In Union of India v. Dharamendra Textile Processors [(2008) 13 SCC 369] after quoting from Section 271 extensively and also considering Section 271(1)(c), the Court came to the conclusion

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

MR DYANI ANTONY PAUL vs. UNION OF INDIA

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

M GOPI vs. THE JOINT DIRECTOR

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

M GOPI vs. THE JOINT DIRECTOR

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR. ix) (2009) 2 SCC 630: COMMITTEE OF MANAGEMENT AND ANOTHER vs. VICE- CHANCELLOR AND OTHERS. x) ILR 2015 KAR 1825: BANGALORE TURF CLUB LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS. 60 xi) (1994) 1 SCC 243: LUCKNOW DEVELOPMENT AUTHORITY vs. M.K. GUPTA. xii) (2006) 1

B.T. PATIL and MAHALAXMI JOINT VENTURE vs. PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/100001/2016HC Karnataka13 Mar 2017

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

Section 173Section 30

HOUSE WIFE, R/O: NEW YARRAGUDI VILLAGE, TQ & DIST: BALLARI 3 . SRI. K GULEPPA S/O K LINGAPPA AGED ABOUT: 38 YEARS, OCC: DRIVER OF THE TRACTOR BEARING NO.KA-34/T-4232, R/O: KARCHEDU VILLAGE, TQ & DIST: BALLARI 4 . SRI. HANUMESH S/O NENIKAPPA AGED ABOUT: 43 YEARS, OCC: OWNER OF THE TRACTOR BEARING NO.KA-34/T-4232, R/O: KARCHEDU VILLAGE, TQ & DIST: BALLARI …RESPONDENTS

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

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand