THE STATE OF KARNATAKA vs. M/S PIEM HOTELS LTD

Bench: B.MANOHAR,DILIP B.BHOSALE

11A of the Karnataka Tax on Luxury Act, 1979 (for short, “the Act”) against the common order dated 23.2.2010 rendered by the Karnataka Appellate Tribunal at Bangalore (for short, - 3 - “the Tribunal”) in STA.Nos.1203/05, 101/06, 428/07 and 938/08. 2. The STA’s were filed before the Tribunal by respondent-hotels, hereinafter referred to as respondents, under Section

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

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

Bench: N.KUMAR,B.SREENIVASE GOWDA

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