HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

Bench: V KAMESWAR RAO,S RACHAIAH

68,567 Herbalife Logo & Letters Re-fabrication on Wall surface Kolkata 11,17,125 Interior and other related works (including partitions, false ceilings, sign board, display units, etc.) Kolkata 29,12,000 Leasehold Equipment Mumbai 24,78,074 Interior & other related works Guwahati 12,75,451 Total 2,28,51,221 4. It is the case of the appellant that

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR