THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. The Delhi High Court further held that in the cases before it on the date of the search the assessment already stood concluded since no incriminating material was unearthed during the search, no additions could have

THE COMMISSIONER OF INCOME TAX vs. M/S BRIGADE ENTERPRISES LTD

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

properties supra is of no assistance to the assessee as the decision in the aforesaid case was given in the peculiar facts of the 15 case. It is further pointed out that internal roads in the project were not handed over by the assessee to the BBMP. LEGAL PRINCIPLES: 9. We have considered the submissions made by learned counsel

THE OFFICIAL LIQUIDATOR OF vs. REGISTRAR OF TRADE MARKS

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

274 12. In Re SreeYellama Cotton, woollen & Silk Mills Co. Ltd .; Bank of Maharashtra Ltd.; Poona Vs Official Liquidator; AIR 1969 Mys 280 13. International Shipping Ltd Vs. ChanPur Jute Co. Ltd; (1982) 52 Com Cas 121 14. Union of India &Anr Vs. India Fisheries Pvt. Ltd.; AIR 1966 SC 35 15. Life Insurance Corporation Of India Vs. M/s Asia

THE PR.COMMISSIONER OF vs. M/S MAHAVEER TUSCAN

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

274 and ‘DEPUTY COMMISSIONER OF INCOME TAX, 13 CIRCLE 11(1), BANGALORE VS. ACE MULTI AXES SYSTEMS LTD.’, AIR 2017 SC 5660]. The constitution bench of the Supreme Court in DILIP KUMAR AND COMPANY SUPRA has held that incentive provision is subjected to strict interpretation and until the stage of finding out the eligibility to claim deduction, the ambit

THE COMMISSIONER OF INCOME - TAX vs. M/S. MAHAVEER MARVEL

In the result, the appeal fails and the same is

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

PROPERTIES (P.) LTD’, (2014) 49 TAXMANN.COM 201 (KARNATAKA). It is also urged that if there is any violation in respect of the building plan, the prescribed authority i.e., BBMP alone has the authority to determine the issue of violation and to take consequential action. In support of aforesaid submission, reference has been made to a decision of the Supreme Court

THE PR. COMMISSIONER OF INCOME TAX vs. M/S INIDABUILD HOMES PVT LTD

Bench: The Hon'Ble Mr Justice Ravi V Hosmani R.P. F. C. No. 277 Of 2023 Between:

property of the claimant. 4. The number of persons, the non-applicant has to maintain. - 5 - NC: 2024:KHC:21669 RPFC No. 277 of 2023 5. The amount should aid the applicant to live in a similar lifestyle as he/she enjoyed in the matrimonial home. 6. Non-applicant's liabilities, if any. 7. Provisions for food, clothing, shelter, education, medical

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

274 paragraph 20 of the judgment, the Hon'ble Supreme Court has held that while determining the market value of the land, one can never come to any exact figure of price of lands because in the very nature of things, prices are bound to vary from land to land and further depending upon the individual buyer to buyer, seller

M THIYAGARAJAN 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

K S JUNJAPPA 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

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 DSR INFRASTRUCTURE 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

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

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

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

SRI M MUNISWAMY 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 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. SHIVALINGAIAH 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