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471 results for “section 68”+ Section 251(1)(a)clear

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Key Topics

Section 26036Addition to Income29Section 48212Section 712Section 1488Section 139(1)4Section 1534Section 153A4Revision u/s 2634Section 260A

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

251 ITR 9, held that higher income offered after search would not lead to levy of penalty automatically. The Apex Court in the case of DILIP SHROFF reported in 291 ITR 529, at Page 547 at para 62 has observed that finding in assessment proceedings cannot automatically be adopted in penalty proceedings and the authorities have to consider the matter

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)

Showing 1–20 of 471 · Page 1 of 24

...
3
Section 144C
Section 144C(13)
Section 260A
Section 37(1)
Section 92A
Section 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

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 PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

251 ITR 84 SC is of the view that the word substantial qualifies the term question of law, it means a question having substance, essential, real or sound worth, important or considerable. The substantial question of law on which an appeal shall be heard need not necessarily be a question of law of general importance. To be substantial, a question

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

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

251(1)(a) of the Act has power to dispose of an appeal against the Order of assessment and he may 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. 79/86 confirm or reduce or enhance or annul the assessment. The higher and final Appellate Authority under

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41238/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41229/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41232/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41240/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41237/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41230/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41241/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41235/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41239/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41231/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B S YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/26395/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41234/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

251 measuring 6 acres 18 guntas of Halagevaderahalli Village, Bangalore South Taluk, gave up from acquisition of land by conniving with the landlords and officials of other Department. In W.P.No.26396/2015 (Crime No.39/2015) pertaining to land in Sy.Nos.5/1 and 6/3 measuring 1 acre 17 guntas of Bilekahalli village, Bangalore South Taluk. The petitioner herein with a malafide intention

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

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed in

ITA/783/2018HC Karnataka18 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 115JSection 260Section 260ASection 36Section 36(1)(viia)

251/- being 7.5% of the total income. The assessee was selected for scrutiny and the Assessing Officer passed an order of assessment dated 22.02.2013 and recomputed the total income of the appellant by restricting the deduction claimed under Section 36(1)(viia) of the Act to the provision made in the books of accounts and set off the loss

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

ITA/103/2025HC Karnataka03 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 132Section 143(3)Section 153ASection 2Section 260Section 260ASection 47

Section 153A of the Act was issued. The Assessing Officer [AO] determined the total income of the assessee at ₹1,89,11,81,757/-. The said determination was based on an addition of a sum of ₹1,91,95,68,251