SRI. MULLA HUSSAIN BAIG, vs. THE LAND TRIBUNAL,

In the result, we pass

Bench: SREENIVAS HARISH KUMAR,E.S.INDIRESH

HOUSE TQ AND DIST: BELLARY. 8B. M.ABBAS BAIG S/O LATE M.OSMAN BAIG, AGE: 46 YEARS, OCC: AGRICULTURE, R/O MMJ DARGHA COMPOUND WARD NO.15, OPP. SANGAM TALKIES, TQ AND DIST: BELLARY. M. ABDUL RAHEEM SAB SINCE DECEASED BY LRS 9. SMT. M. BIBIJAN BEE SINCE DECEASED BY HER LRS 9A. M.AMEERSAB S/O LATE ABDUL RAHIMSAB 9B. M.RASHEED AHMED S/O LATE ABDUL

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

Bench: ALOK ARADHE,R. NATARAJ

house property. D.- Profits and gains of business or profession. E.- Capital gains. F.- Income from other sources. A.- 15 Salaries. 28. Profits and gains of business or profession 1The following income shall be chargeable to income- tax under the head" Profits and gains of business or profession",- (i) the profits and gains of any business or profession which

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

Housing Development Co. Vs. Deputy Commissioner of Income Tax, held as under “18. A perusal of Section 153A shows that it starts with a non obstante clause relating to normal assessment procedure which is covered by Sections 139, 147, 148, 149, 151 and 153 in respect of searches made after 31.5.2003. These Sections, the applicability of which has been excluded

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

property, in pursuance of an illegal or immoral contract, to recover it back; for 'the Courts will not assist an illegal transaction in any respect'. The maxim is therefore, intimately connected with the more comprehensive rule of law, ex turpi causa non oritur actio, on account of which no Court will allow itself to be made the instrument of enforcing

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

254 of the Constitution, the Societies Registration Act overrides the BPTA or that the Societies Registration Act and BPTA are in conflict, does not stand either, since both the statutes are not in conflict with each other. On the contrary, they are in consonance with each other regarding the administration and regulation of public and religious trusts. 19. Firstly

A H MEMORIAL EDUCATIONAL TRUST vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna Writ Petition No.16323 Of 2021 (Lb-Res) C/W Writ Petition No.51640 Of 2017 (Lb- Tax) Writ Petition No.19423 Of 2021 (Lb- Tax) Writ Petition No.20385 Of 2021 (Lb- Res) Writ Petition No.21130 Of 2021 (Lb- Tax) In Writ Petition No.16323 Of 2021 Between: 1. Indus Trust Having Its Registered Office At Billapura Cross, Sarjapura, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer Mr V.S.Kumar, S/O Late Rama Rao C., Aged About 59 Years. 2. Indus International School Private Limited (Iispl) Having Its Registered Office At Billapura Cross, Sarjapur, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer, Mr V.S.Kumar

254 : AIR 1976 SC 10.]. 9. The Supreme Court was dealing with the interpretation of ‘education’ occurring in Section 2(15) of the Income-Tax Act, 1961. Under that definition, ‘charitable purpose’ includes, relief to the poor, education, medical relief and the advancement of any other general public utility not involving the carrying of any activity. 10. Their Lordships held

ZAMEER MIRJA vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: B.MANOHAR,K.SREEDHAR RAO

house in the assessing year 1996-1997 and the net capital gain from the same is Rs.1,38,17,596/-. The assessee had entered into an agreement with one Sri.Surat Prasad for the purchase of property at Koramangala and had paid a sum of Rs.20,00,000/- as advance. From out of the sale realisation of the property sold

THE COMMISSIONER OF INCOME-TAX vs. M/S ING VYSYA BANK LTD

The appeal is dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

HOUSE, NO.22 M.G. ROAD BANGALORE - 560 001 PAN: AABCT0529M …RESPONDENT (BY SHRI. A. SHANKAR, SENIOR ADVOCATE FOR SHRI. M. LAVA, ADVOCATE) . . . . I.T.A No.221/2015 2 THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 30/12/2014 PASSED IN ITA NO.1143/BANG/2010, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS

LANGDON & SEAH CONSULTING INDIA PRIVATE LIMITED

The appeal is dismissed

Bench: VINEET KOTHARI

HOUSE, NO.22 M.G. ROAD BANGALORE - 560 001 PAN: AABCT0529M …RESPONDENT (BY SHRI. A. SHANKAR, SENIOR ADVOCATE FOR SHRI. M. LAVA, ADVOCATE) . . . . I.T.A No.221/2015 2 THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 30/12/2014 PASSED IN ITA NO.1143/BANG/2010, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS

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

In the result, I proceed to pass the following:

Bench: The Hon’Ble Mr.Justice Aravind Kumar

254 ELT 6 (SC) Asst. Commissioner, Commercial Tax Department vs. Shukla & Brother 11 CONTENTIONS ON BEHALF OF REVENUE: 7. Per contra, Sri K.V.Aravind, learned Panel counsel appearing for respondents would submit that petitioner without exhausting the alternate remedy of appeal namely, approaching the jurisdictional Income Tax Appellate Tribunal, has invoked the extraordinary jurisdiction of this Court and the same being

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 33A of RP Act and 106 he has committed corrupt practice of bribery as contemplated under Sections 123(1)(A), 123(1)(B), 123(7), 123(7)(b), 123(vii)(d), 123(7)(h) and Section 123(8), 123(3), 3A and 123(6) of R.P. Act ? The petitioner in E.P. No.2/2019 has contended that respondent No.1 committed corrupt

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD

SRI C THIMMA REDDY vs. STATE OF KARNATAKA

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

HOUSE NO.1, VARS FERNDALE APARTMENTS 1ST MAIN, KODIHALLI HAL 2ND STAGE BENGALURU - 560 008. 2. M/S SUBHODAYARAGA INFRA PVT LTD., A REGISTERED COMPANY HAVING ITS OFFICE AT NO.144, 12TH MAIN, 23RD CROSS, 3RD BLOCK, JAYANAGAR, BENGALURU - 560 011. 3. DR. KRISHNA T V REDDY AGED 66 YEARS, S/O LATE T.V.CHALAMA REDDY R/AT NO.501, 6TH FLOOR, WINDSOR CASTLE NO.50/1, PALACE ROAD