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

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

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

Bench: N.KUMAR,B.SREENIVASE GOWDA

41. In this connection, it is contended on behalf of the Revenue that if the income is chargeable to tax in India, then - 55 - only the assessee can have the benefit of tax credit in respect of the tax paid in foreign jurisdiction. In respect of exemption under Section 10A, the income derived is not included in the total income

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

41. In this connection, it is contended on behalf of the Revenue that if the income is chargeable to tax in India, then - 55 - only the assessee can have the benefit of tax credit in respect of the tax paid in foreign jurisdiction. In respect of exemption under Section 10A, the income derived is not included in the total income

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

MR DYANI ANTONY PAUL vs. UNION OF INDIA

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

M GOPI vs. THE JOINT DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

M GOPI vs. THE JOINT DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

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

property". In view of this Instruction, Department did not encash the said cheque. Contending that the petitioners have willfully and deliberately made an attempt to create circumstances to enable them to evade payment of tax, a complaint was lodged before the Court for Economic Offences, Bengaluru, seeking prosecution of the petitioners for the offence punishable under Section 5 Crl.P.No