COMMISSIONER OF INCOME TAX-III vs. M/S MENZIES AVIATION BOBBA (B'LORE) PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,R. NATARAJ

Section 80IA(4)(i)(b) of the Act. In support of aforesaid submission, reliance has been placed on the Constitution Bench decision of the Supreme Court in 'COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI Vs. DILIP KUMAR & CO' (2018) 68 GST 239

PR. COMMISSIONER OF vs. M/S MENZIES AVIATION

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,R. NATARAJ

Section 80IA(4)(i)(b) of the Act. In support of aforesaid submission, reliance has been placed on the Constitution Bench decision of the Supreme Court in 'COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI Vs. DILIP KUMAR & CO' (2018) 68 GST 239

PR.COMMISSIONER OF INCOME TAX-2 vs. M/S MENZIES AVIATION

In the result, the appeals fail and are hereby

Bench: SATISH CHANDRA SHARMA,SACHIN SHANKAR MAGADUM

Section 80IA(4)(i)(b) of the Act. In support of aforesaid submission, reliance has been placed on the Constitution Bench decision of the Supreme Court in 'COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI Vs. DILIP KUMAR & CO' (2018) 68 GST 239

COMMISSIONER OF INCOME TAX-III vs. M/S. ONMOBILE GLOBAL LTD

In the result, the matter is remitted to the Tribunal to

Bench: ALOK ARADHE,R. NATARAJ

68 GST 239 as well as 'ABDUL KAYOOM Vs. CIT' 44 ITR 689 (SC) and 'ALEMBIC CHEMICAL WORKS CO. LTD. Vs. CIT' 177 ITR 377 (SC). 7. On the other hand, learned counsel for the assessee submitted that the findings recorded by the Commissioner of Income Tax (Appeals) as well as the Tribunal are based on meticulous appreciation of evidence

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S KIDS KEMP

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

68 GST 239, has submitted that 6 the provisions pertaining to deduction / exemption has to be strictly considered and in case there is any ambiguity in the provision, the benefit of the same has to be explained to the revenue. 6. On the other hand, learned Senior counsel for the assessee submitted that for invocation of Section

SMT M. R. PRABHAVATHY vs. THE ASSISTANT COMMISSIONER

In the result, the appeal fails and is hereby dismissed

Bench: ARAVIND KUMAR,E.S.INDIRESH

68 GST 239, has submitted that 6 the provisions pertaining to deduction / exemption has to be strictly considered and in case there is any ambiguity in the provision, the benefit of the same has to be explained to the revenue. 6. On the other hand, learned Senior counsel for the assessee submitted that for invocation of Section

PR COMMISSIONER OF vs. M/S SYNGENE

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

68 GST 239. 8. On the other hand, learned Senior counsel for the assessee submitted that Unit-I and Unit-II of the assessee were engaged in the business of contract 10 research and Commissioner of Income Tax (Appeals) as well as the tribunal have concurrently found that the activities of the assessee is in the nature of manufacture /production

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

Bench: ALOK ARADHE,R. NATARAJ

68 (BOMBAY), ITO V. CH. ATCHAIAH [1996] 218 ITR 239 (SC) & PCIT V. IND SING DEVELOPERS (P.) LTD. [2016] 239 TAXMAN 350 (KARNATAKA), ADDL. COMMISSIONER OF INCOME TAX VS. MADAN LAL AHUJA [1982] 136 ITR 640 (ALLAHABAD), 7. Learned counsel for the revenue submitted that the finding recorded with respect to the cost of 11 acquisition and consideration at Rs.1

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

Section 33A of RP Act and 106 he has committed corrupt practice of bribery as contemplated under Sections 123(1)(A), 123(1)(B), 123(7), 123(7)(b), 123(vii)(d), 123(7)(h) and Section 123(8), 123(3), 3A and 123(6) of R.P. Act ? The petitioner in E.P. No.2/2019 has contended that respondent

MR.VIVEK NAIR vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

MR ASHWIN SRIDHAR vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

ALEKHYA PONNEKANTI vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

ARUSHI MISHRA vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

NIKHITA BHASKAR GOWDA vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

ANAGHA MURALIDHARAN vs. THE UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

MS.SHRIYA ANIL vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

YASHASWINI DHARMALAPA VISHWANATH vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA

MR MUKUND RAO vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

239, 4TH MAIN, M S RAMAIAH CITY, J P NAGAR , 8TH PHASE, BANGALORE – 560 076. ...PETITIONER (BY SRI. NITIN R, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, THOUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, HIGHER EDUCATION DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001. 2. KARNATAKA EXAMINATIONS AUTHORITY, THROUGH EXECUTIVE DIRECTOR, SAMPIGE ROAD, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 012. 3. UNION OF INDIA