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481 results for “section 68”+ Section 246clear

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Key Topics

Addition to Income41Section 279Section 2608Section 1433Section 69B3Section 42Section 260A2Section 1322Section 682

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

ITA/5029/2011HC Karnataka13 Jul 2016

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

Section 132Section 143Section 153ASection 260ASection 40ASection 41Section 68Section 69B

68 of the I.T. Act at Rs.10,72,247/- was confirmed. The addition on account of gross profit on suppressed sales was deleted 5 and the addition under Section 41 (1) was confirmed. That order was challenged by both, the assessee as well as the Revenue before the Income Tax Appellate Tribunal (ITAT). The assessee had raised an additional

Showing 1–20 of 481 · Page 1 of 25

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M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

WP/26037/2005HC Karnataka06 Dec 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

Section 115

68 be introduced. Clause (vi) of Section 17(2) does not occur in depiction to treat anything as a fringe benefit as perquisite which may otherwise not come within its purview. In fact, none of the provisions under Section 17(2) or under the impugned rules deviate from the basis concept of perquisites and fringe benefits as part

SWARNA SOUHARDA CREDIT CO-OPERATIVE LTD vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP/4840/2020HC Karnataka03 Mar 2020

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 220(6)Section 246Section 246ASection 263Section 80PSection 80P(2)(a)

68,267/- as being profits and gains of its business after having claimed deduction of Rs.16,54,031/- under Section 80P of the Income Tax Act, 1961 (“the Act”, for short). 3 3. It is further submitted that in the assessment proceedings, the second respondent has disallowed deduction with respect to interest on investment of Rs.13

HOGETHOPPALU KOTRESHA SETTY SAROJAMMA vs. THE INCOME TAX OFFICER

Accordingly, review petition is allowed

RP/185/2021HC Karnataka07 Oct 2021

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav Review Petition No.185/2021 In Writ Petition No.5065/2018 (T-It) Between: Hogethoppalu Kotresha Setty Sarojamma, W/O Mr. H. Kotresha Setty, Aged About 68 Years, Residing At Basaveshwara Complex, M.H. Road, Chitradurga - 577 501.

Section 246

68 years, Residing at Basaveshwara Complex, M.H. Road, Chitradurga - 577 501. … Petitioner (By Sri Harish V.S., Advocate) And: The Income Tax Officer, Ward-2, Tamatkal Road, Medehalli, Chitradurga - 577 502. … Respondent (By Sri K.V. Aravind, Advocate) 2 This Review Petition is filed under Order 47 Rule 1 of CPC, praying to review the judgment dated 20.02.2018 passed by this

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

WA/538/2020HC Karnataka29 Jan 2021

Bench: B.V.NAGARATHNA,R. NATARAJ

Section 17Section 31Section 4

Section 31(i) of the SARFAESI Act. 56. Before proceeding further, it would be useful to refer to Articles 246 of the Constitution. Article 246 deals with subject matter of laws made by Parliament and by the Legislatures of States. -: 68

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

WA/545/2020HC Karnataka29 Jan 2021

Bench: B.V.NAGARATHNA,R. NATARAJ

Section 17Section 31Section 4

Section 31(i) of the SARFAESI Act. 56. Before proceeding further, it would be useful to refer to Articles 246 of the Constitution. Article 246 deals with subject matter of laws made by Parliament and by the Legislatures of States. -: 68

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

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

ARUSHI MISHRA vs. UNION OF INDIA

WP/12849/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

ALEKHYA PONNEKANTI vs. UNION OF INDIA

WP/11504/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

MR ASHWIN SRIDHAR vs. STATE OF KARNATAKA

WP/11951/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

MR.VIVEK NAIR vs. STATE OF KARNATAKA

WP/13081/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

MR MUKUND RAO vs. STATE OF KARNATAKA

WP/12337/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

NIKHITA BHASKAR GOWDA vs. UNION OF INDIA

WP/12071/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

MS.SHRIYA ANIL vs. STATE OF KARNATAKA

WP/17127/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

ANAGHA MURALIDHARAN vs. THE UNION OF INDIA

WP/12722/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

YASHASWINI DHARMALAPA VISHWANATH vs. UNION OF INDIA

WP/12419/2021HC Karnataka08 Nov 2021

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

246(1) r/w Article 11 & Entry- 17, List-1, Schedule VII of the Constitution; the said Entry speaks of "Citizenship, naturalization and aliens"; originally, this Act dealt with citizenship and its acquisition and denudation by specified modes; however, in the course of time, few amendments have been effected empowering the Central Govt. to evolve a policy for the grant

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

Section 200A, which provision is in para materia with Section 143(1). While processing the return of income under Section 143(1)(a) no personal hearing is provided to an assessee and as such the same is also not provided under Section 200A. Thus, the doctrine of principles of natural justice is given

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

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

Section 200A, which provision is in para materia with Section 143(1). While processing the return of income under Section 143(1)(a) no personal hearing is provided to an assessee and as such the same is also not provided under Section 200A. Thus, the doctrine of principles of natural justice is given

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

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

Section 200A, which provision is in para materia with Section 143(1). While processing the return of income under Section 143(1)(a) no personal hearing is provided to an assessee and as such the same is also not provided under Section 200A. Thus, the doctrine of principles of natural justice is given

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

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

Section 200A, which provision is in para materia with Section 143(1). While processing the return of income under Section 143(1)(a) no personal hearing is provided to an assessee and as such the same is also not provided under Section 200A. Thus, the doctrine of principles of natural justice is given