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487 results for “section 68”+ Section 249clear

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Key Topics

Addition to Income45Section 2603Section 1433Section 69B3Section 42Section 260A2Section 1322Section 682Section 412

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 487 · Page 1 of 25

...

SRI B V SAMPATH vs. THE DEPUTY COMMISSIONER

WP/30915/2017HC Karnataka17 Jul 2017

Bench: The Hon’Ble Dr. Justice Vineet Kothari

Section 226(3)Section 249(4)(a)

68 YEARS, NO.16, 28TH CROSS, GEETHA COLONY, JAYANAGAR 4TH BLOCK, BENGALURU – 560 019 … PETITIONER (BY SRI.ANAND KUMAR M., ADV.) AND 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) BENGALURU – 560 001. 2. THE TAX RECOVERY OFFICER (CENTRAL), 3RD FLOOR, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BANGALORE-560 001. … RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLE

SRI. B.V.SAMPATH vs. THE COMMISSIONER OF INCOME TAX

In the result, the appellant shall

WP/40842/2017HC Karnataka09 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 220(2)Section 234ASection 245Section 249(4)(a)

68 YEARS No.16, 28TH CROSS, GEETHA COLONY JAYANAGAR 4TH BLOCK, BENGALURU-560019. …PETITIONER (BY SRI. ANAND KUMAR M, ADV.,) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS-II), BENGALURU-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BENGALURU-560001. 3. THE TAX RECOVERY OFFICER (CENTRAL) 3RD FLOOR, CENTRAL REVENUE BUILDING QUEEN’S ROAD, BANGALORE-560001. …RESPONDENTS

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

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

249(SC) 30. A legislation, be it a statutory Act or a statutory Rule or a statutory Notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 27 special peculiarity in the mode of verbal communication

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions

UNION OF INDIA vs. M/S ORCHESTRATE SYSTEMS

WA/51/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

68 to carry on the business and as a result, Article 19(1)(g) of the Constitution would be affected. The said judgment has noticed the decisions of the other High Courts in Willowood Chemicals (Pvt.) Ltd. vs. Union of India, [(2018) 98 Taxmann.Com 100 (Gujarat)], (Willowood Chemicals) and judgments of the Delhi High Court which had permitted the petitioners

UNION OF INDIA vs. M/S P S BHAT BROTHER

WA/208/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

68 to carry on the business and as a result, Article 19(1)(g) of the Constitution would be affected. The said judgment has noticed the decisions of the other High Courts in Willowood Chemicals (Pvt.) Ltd. vs. Union of India, [(2018) 98 Taxmann.Com 100 (Gujarat)], (Willowood Chemicals) and judgments of the Delhi High Court which had permitted the petitioners

UNION OF INDIA vs. M/S VERTIVE ENERGY PRIVATE LIMITED

WA/27/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

68 to carry on the business and as a result, Article 19(1)(g) of the Constitution would be affected. The said judgment has noticed the decisions of the other High Courts in Willowood Chemicals (Pvt.) Ltd. vs. Union of India, [(2018) 98 Taxmann.Com 100 (Gujarat)], (Willowood Chemicals) and judgments of the Delhi High Court which had permitted the petitioners

UNION OF INDIA vs. M/S ESCON GENSETS PRIVATE LIMITED

WA/23/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

68 to carry on the business and as a result, Article 19(1)(g) of the Constitution would be affected. The said judgment has noticed the decisions of the other High Courts in Willowood Chemicals (Pvt.) Ltd. vs. Union of India, [(2018) 98 Taxmann.Com 100 (Gujarat)], (Willowood Chemicals) and judgments of the Delhi High Court which had permitted the petitioners

UNION OF INDIA vs. M/S HP PPS SERVICES INDIA PRIVATE LTD.,

WA/104/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

68 to carry on the business and as a result, Article 19(1)(g) of the Constitution would be affected. The said judgment has noticed the decisions of the other High Courts in Willowood Chemicals (Pvt.) Ltd. vs. Union of India, [(2018) 98 Taxmann.Com 100 (Gujarat)], (Willowood Chemicals) and judgments of the Delhi High Court which had permitted the petitioners

WIPRO EQUITY REWARD TRUST vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1

In the result, the writ petition is disposed of

WP/13055/2021HC Karnataka18 Apr 2022

Bench: ALOK ARADHE,S VISHWAJITH SHETTY

249, RAINBOW RESIDENCY OPPOSITE WIPRO CORPORATE OFFICE SARJAPUR MAIN ROAD, BANGALORE 560035. 22. MR. SANJESH KUMAR GUPTA AGED 58 YEARS SON OF RAM MOHAN GUPTA ADDRESS AT B2 303 MANTRI RESIDENCY OPP. MEENAKSHI TEMPLE BANNERGHATTA ROAD BENGALURU 560076. 23. MR. GAMMA KALI PRASANNA AGED 62 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF RAGHUNATHA RAO GUMMA ADDRESS 204, GITC

JAY PEE CEMENT CORPORATION LTD. (FORMERLY KNOWN AS vs. THE GULBARGA ELECTRICITY SUPPLY CO. LTD. ORS

WP/84166/2011HC Karnataka27 Jan 2021

Bench: The Hon’Ble Mr. Justice E.S. Indiresh

249, 251, 252, 257, 258, 259, 260, 260/1, 260/2, 262/3, 265/1, 265/2, 265/3, 266, 268/1, 271/2, 271/3, 272/2 and 298/2 pursuant to the sale certificate issued by the D.R.T. Kolkota which is subject matter of application dated 08.12.2012 vide Annexure-D1; and etc. 9 CASE OF THE WRIT PETITIONERS 5. Facts leading to filing of Writ Petitions are that

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

Section 93 of the Act, namely "a canvasser…solicits the customer for such vehicle (public service vehicle) ”. Therefore, an aggregator is covered under Section 93 of the Act. 53. Of course, Mr. Sajan Poovayya, the learned Senior counsel, has argued that an aggregator does not go on to the road to solicit customers. But in the Digital

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Section 8 of the Act provides for the authorities of the School which are five in number. Section 18 of the Act which deals with authorities and Officers of the School etc., states that the authorities of the School and their composition, powers, functions and other matters relating to them, the officers of the School and their appointment

M/S S.V.CHETTY IRON ORE MINES vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/46963/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

68 SRI.TANVEER AHMED HAVING ITS REGISTERED OFFICE AT: 811/2, NH63, HOSPET ROAD ALIPUR, BELLARY-583 105 ...PETITIONER (BY SHRI.H.SRINIVAS RAO, ADVOCATE ALONG WITH SHRI.BADRI VISHAL, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE–560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY

M/S PADMAVATHI FERROUS LTD vs. GOVERNMENT OF KARNATAKA

In the result, these petitions must succeed

WP/49694/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

68 SRI.TANVEER AHMED HAVING ITS REGISTERED OFFICE AT: 811/2, NH63, HOSPET ROAD ALIPUR, BELLARY-583 105 ...PETITIONER (BY SHRI.H.SRINIVAS RAO, ADVOCATE ALONG WITH SHRI.BADRI VISHAL, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE–560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY

KIRLOSKAR FERROUS INDUSTRIES LIMITED vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43924/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

68 SRI.TANVEER AHMED HAVING ITS REGISTERED OFFICE AT: 811/2, NH63, HOSPET ROAD ALIPUR, BELLARY-583 105 ...PETITIONER (BY SHRI.H.SRINIVAS RAO, ADVOCATE ALONG WITH SHRI.BADRI VISHAL, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE–560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY

MUKUND LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43949/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

68 SRI.TANVEER AHMED HAVING ITS REGISTERED OFFICE AT: 811/2, NH63, HOSPET ROAD ALIPUR, BELLARY-583 105 ...PETITIONER (BY SHRI.H.SRINIVAS RAO, ADVOCATE ALONG WITH SHRI.BADRI VISHAL, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE–560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY

M/S HARE KRISHNA METALICS PVT LTD vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/44271/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

68 SRI.TANVEER AHMED HAVING ITS REGISTERED OFFICE AT: 811/2, NH63, HOSPET ROAD ALIPUR, BELLARY-583 105 ...PETITIONER (BY SHRI.H.SRINIVAS RAO, ADVOCATE ALONG WITH SHRI.BADRI VISHAL, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE–560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY