THE COMMISSIONER OF INCOME TAX-III vs. SMT.KAMAKSHI DEVI

Bench: S.SUJATHA,VINEET KOTHARI

378 ITR 9 (SC), wherein under the provisions of the Urban Land Ceiling Act, the Hon’ble Apex Court has held that the compensation fixed under Urban Land Ceiling Act earlier was only `2.00 Lakhs for the entire property and therefore, Valuation could not exceed `2.00 Lakhs for the purpose of Wealth-Tax. [IX] The learned counsel for the Respondent

OFFICIAL LIQUIDATOR

Bench: RAVI MALIMATH

378 ITR 9 (SC), wherein under the provisions of the Urban Land Ceiling Act, the Hon’ble Apex Court has held that the compensation fixed under Urban Land Ceiling Act earlier was only `2.00 Lakhs for the entire property and therefore, Valuation could not exceed `2.00 Lakhs for the purpose of Wealth-Tax. [IX] The learned counsel for the Respondent

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

In the result, both appeal as well as

Bench: The Hon'Ble Ms.Justice J.M.Khazi

378 (4) of Cr.P.C. 2. For the sake of convenience, parties are referred to by their rank before the trial Court. 3. It is the case of the complainant that he and accused are good friends since past 10 years i.e since 2004. There are certain financial transactions between complainant and accused as accused used to borrow hand loan from

THE DIRECTOR OF INCOME TAX vs. M/S. SYNOPSYS INTERNATIONAL LTD

In the result, the appeal fails and

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

378(4) of Cr.P.C, the complainant has challenged the acquittal of respondent/accused for the offence punishable under Section 138 of Negotiable Instruments Act, 1881 (for short 'N.I. Act'), by the Session Court by reversing the conviction imposed by the trial Court. 2. For the sake of convenience, the parties are referred to by their rank before the trial Court

KASTURBA ROAD

In the result, the appeal fails and

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

378(4) of Cr.P.C, the complainant has challenged the acquittal of respondent/accused for the offence punishable under Section 138 of Negotiable Instruments Act, 1881 (for short 'N.I. Act'), by the Session Court by reversing the conviction imposed by the trial Court. 2. For the sake of convenience, the parties are referred to by their rank before the trial Court

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S ORACLE SOLUTIONS SERVICES (INDIA) PVT LTD

Appeals are allowed

Bench: The Hon'Ble Ms.Justice J.M.Khazi

SECTION 378 (4) OF CODE OF CRIMINAL PROCEDURE PRAYING TO A)SET ASIDE THE JUDGMENT AND ORDER DATED 11.12.2017 PASSED BY THE HON'BLE XXII ACMM, BENGALURU; B)CONSEQUENTLY ALLOW THE COMPLAINT IN C.C. NO. 10203/2016 AND THEREBY CONVICT THE ACCUSED PERSONS; C)PASS ANY SUCH ORDER AS THIS HON'BLE COURT DEEMS FIT TO PASS IN THE CIRCUMSTACES

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 39/47 applications thereof towards the purposes of the trust or otherwise

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or Date of Judgment 14-08-2018 I.T.A.No.201/2015 Commissioner of Income Tax (Exemptions) & Another Vs. Manipal Hotel & restaurant Management College Trust 18/22 applications thereof towards the purposes of the trust

THE COMMISSIONER OF vs. THE KARNATAKA STATE

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

COMMISSIONER OF INCOME TAX vs. DR T.M.A. PAI FOUNDATION

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

THE COMMISIONER OF INCOME-TAX vs. M/S.CLEAR WATER TECHNOLOGIES

The appeal is dismissed

Bench: The Hon’Ble Mrs Justice K.S.Mudagal

378 20 (2012) 1 SCC 260 Crl.A.No.391/2014 8 M Submissions of Sri Chandrashekaran, learned Counsel for the respondent/accused in support of the impugned order: 14. No doubt there was presumption under Sections 118 and 139 of the Act and the accused admitted his signature on the cheque. However, the said presumption stands rebutted, if the accused disputes the lending

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

COMMISSIONER OF INCOME vs. M/S MANIPAL HOTEL AND

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital Date of Judgment 14 -08-2018 I.T.A.No.547/2017 Pr. Commissioner

DIRECTOR OF INCOME TAX (EXEMPTIONS) vs. M/S INTERNATIONAL INSTITUTE OF INFORMATION

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital Date of Judgment 14 -08-2018 I.T.A.No.533/2017 Pr. Commissioner