R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 3 of the Act the expression “employee” only covers those who are workmen under clause (s) of Section 2 of the Industrial Disputes Act, 1947 (in short the ‘ID Act’). The expression “workman” as defined in clause (s) of Section 2 of the ID Act relates to those who are existing employees. The only addition

M/S SUPER SALES CORPORATION vs. THE DEBT RECOVERY TRIBUNAL

In the result, the Writ petition is dismissed

Bench: B.V.NAGARATHNA,VIKRAMAJIT SEN (CJ)

Section 26 read with Section 27 of the Act. The said jurisdiction has been exercised keeping in mind sub-section (1) of Section 22 of the Act read with sub-section (25) of Section 19 of the Act in order to secure the ends of justice in the matter. Therefore, we do not think

THE HANUMAN TRANSPORT CO PVT LTD vs. THE REGIONAL TRANSPORT AUTHORITY

Bench: The Hon’Ble Mrs.Justice S.Sujatha

68[3][ca] of the Act, the Regional Transport Authority and State Transport Authority has no jurisdiction to entertain the applications and applicants moving the applications for - 19 - permit of stage carriages not specified in the routes are to be rejected not being in conformity with Section 72 and the proviso thereof. It was further submitted that this order

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

Bench: The Hon’Ble Mrs.Justice S.Sujatha

68[3][ca] of the Act, the Regional Transport Authority and State Transport Authority has no jurisdiction to entertain the applications and applicants moving the applications for - 19 - permit of stage carriages not specified in the routes are to be rejected not being in conformity with Section 72 and the proviso thereof. It was further submitted that this order

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

25,040/-. The Assessing Officer issued a notice under Section 143(2) of the Income-tax Act, 1961 (for short, “the I.T. Act”) on 11.08.2018, which came to be served on 23.08.2018, calling for scrutiny of the assessment. The assessee is engaged in the business of real estate. The return of income was selected for scrutiny to verify

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68 - 52. Section 10A (1) speaks of “deduction”. The deduction is of profits and gains for a period of ten consecutive assessment years. The said deduction is from the total income of the assessee. Therefore, the total income before allowing the said deduction includes the profits and gains from the business referred to in Section 10A(1). Section

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68 - 52. Section 10A (1) speaks of “deduction”. The deduction is of profits and gains for a period of ten consecutive assessment years. The said deduction is from the total income of the assessee. Therefore, the total income before allowing the said deduction includes the profits and gains from the business referred to in Section 10A(1). Section

THE OFFICIAL LIQUIDATOR OF vs. REGISTRAR OF TRADE MARKS

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

25(3) is void. Where the proceedings become in rem upon a winding up order being made and the same being published, it is necessary that the notice be served on the OL and the failure to serve the necessary notice renders the entire removal from the register illegal. (xvii) In addition, as held in Hardie Trading Ltd. v. Addison

THE COMMISSIONER OF INCOME - TAX vs. M/S BOSCH LTD.,

The appeal is dismissed as devoid of

Bench: S.SUJATHA,VINEET KOTHARI

68 of the Evidence Act are relevant for this purpose. Under Section 67, 25 if a document is alleged

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

25. He relied upon the decision of the Division Bench of the Allahabad High Court in the case of Smt. Date of Judgment :23-07-2018 I.T.A.No.512/2017 M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. 20/86 Sarika Jain Vs. Commissioner of Income-tax, Bareilly, [2017]84 Taxmann.com 64 wherein dealing with the case

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

25, the document may be registered. (2) Appearances under sub-section (1) may be simultaneous or at different times. (3) The registering officer shall thereupon— (a) enquire whether or not such document was executed by the persons by whom it purports to have been executed; (b) satisfy himself as to the identity of the persons appearing before

N RAGHAVENDRA MURTHY vs. STATE OF KARNATAKA

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

25 9. Mr. A D Bopana, S/o. Late A M Devaiah, Aged about 68 years, 10. Mrs. Jyothi Bopana, W/o. A D Bopana, Aged about 60 years, Petitioner Nos.9 and 10 are R/at Kathlekad Estate, P.B. No.94, Kadagadal Village, Madikeri-571201, Kodagu. 11. Nanda Alaganan S/o Balu Alaganan, Aged about 55 years, R/at no.13/1, Arunachalam Road, Chennai-600085 12. Miss

THE COMMISSIONER vs. M/S VIJAYA BANK

Appeals are allowed in part

Bench: ALOK ARADHE,RAVI V HOSMANI

25 and 26 of the Evidence Act. Therefore, so much of the information as leads to discovery of a fact must be proved like any other fact and recording in the deposition or the prosecution leading evidence of an Investigating Officer that he recorded a particular statement as per certain record made by him and exhibited cannot take place

M/S UNITED TELECOM LTD vs. THE DEPUTY COMMISSIONER OF

Appeals are allowed in part

Bench: S.SUJATHA,JAYANT PATEL

25 and 26 of the Evidence Act. Therefore, so much of the information as leads to discovery of a fact must be proved like any other fact and recording in the deposition or the prosecution leading evidence of an Investigating Officer that he recorded a particular statement as per certain record made by him and exhibited cannot take place

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

In the result, I proceed to pass the following:

Bench: The Hon’Ble Mr.Justice Aravind Kumar

68,301/- claimed by the assessee as 100% deduction under Section 35(1)(i) also came to be disallowed. Said order of assessment dated 31.01.2013 is impugned in the present writ petition. 3. I have heard the arguments of Sriyuths N Venkataraman, learned Senior counsel appearing on 5 behalf of Sri K.R.Vasudevan, for petitioner, Sri K.V.Aravind, learned Senior panel

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. ®

25 & 27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

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. ®

25 & 27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

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. ®

25 & 27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others