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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

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. ®

e) and 13(2) of PC Act was subsequently included in the schedule of offences under PMLA: Sl.No. Case No. 1 W.P.Nos.13160-66/2017 46 VI. Challenging the consequential order/possession notice: Sl.No. Case No. 1 W.P.No.39889/2014 2 W.P.No.27744/2018 3 W.P.No.24444/2015 4 W.P.No.35991/2018 VII. CONSTITUTIONAL VALIDITY 1 W.P.Nos. 15917/2013 & 15974/2013 2 W.P.Nos. 15918/2013 & 15961/2013 VIII. Proceedings

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

e) of rule 1 of that Schedule: Provided that no such order of attachment shall be made unless, in relation to the scheduled offence, a report has been forwarded to a Magistrate under section 173 of the Code of Criminal Procedure, 1973 or a complaint has 2013 may be prescribed: Provided that no such order of attachment shall

SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

e) of rule 1 of that Schedule: Provided that no such order of attachment shall be made unless, in relation to the scheduled offence, a report has been forwarded to a Magistrate under section 173 of the Code of Criminal Procedure, 1973 or a complaint has 2013 may be prescribed: Provided that no such order of attachment shall

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

13. Section 2(45) defines “total income” to mean the total amount of income referred to in - 61 - Section 5 and computed in the manner laid down in the IT Act. Section 5 defines the scope of total income and it is subject to the provisions of IT Act. Section 14 provides that “save as otherwise

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

13. Section 2(45) defines “total income” to mean the total amount of income referred to in - 61 - Section 5 and computed in the manner laid down in the IT Act. Section 5 defines the scope of total income and it is subject to the provisions of IT Act. Section 14 provides that “save as otherwise