THE PR COMMISSIONER OF INCOME TAX vs. M/S KANSUR DEVELOPERS INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned counsel for

Bench: S.G.PANDIT,C.M. POONACHA

253 of 2023 perverse in holding that Section 68 is not applicable to remittance made in India by a non- resident and that it was not the company’s onus to prove the source of investor-company? 2. Whether on the facts and circumstances of the case, the Tribunal is right in law deleting the addition made under section

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

Bench: S.SUJATHA,VINEET KOTHARI

253 of the Act. 21. Section 254 of the Act delineates the powers of the Tribunal. We are not presently deciding the taxability part of such buy-back of the shares by the Company because that would essentially depend upon the fresh inquiry or investigation upon remand by the learned Tribunal vide impugned Order dated Date of Judgment

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

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 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

SATISH N vs. STATE OF KARNATAKA

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

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

68,570/- for the assessment year 1992-93 as an expenditure under Section 37(1) of the I.T. Act. The respondent-assessee claims that this expenditure was incurred by them for “community development” in a backward area at Amalner where their factory situate. The AO disallowed the expenditure on the ground that those were in the nature of charity

APPLE INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED:03.08.2018 PASSED IN ITA NOS.422 AND 423/BANG/2018 (ANNEXURE-A), FOR THE ASSESSMENT YEAR:2013-2014 AND 2014-2015, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ETC. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 13.12.2022 COMING

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

H SUBBARAM vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

253, BEHIND MCE LADIES HOSTEL, VIDHYANAGAR, HASSAN-573202. 35.H S RAJANNA S/O LATE H R SIDAPPASHETTY, AGED 68 YEARS, RESIDING AT E13, ACETATE TOWN, MANDYA-571404. 36.M B KORAWAR S/O BHARMAKORAWAR, AGED 70 YEARS, RESIDING AT APMC BACKSIDE, GAVISIDDAGALLI, ATHANI, BELGAUM DISTRICT-591304. 37.G S TILLYAL S/O SIDDAPPA TILLYAL, AGED 68 YEARS, RESIDING AT TIDAGUNDI, VIJAYAPURA TALUK

A RAJANNA vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

253, BEHIND MCE LADIES HOSTEL, VIDHYANAGAR, HASSAN-573202. 35.H S RAJANNA S/O LATE H R SIDAPPASHETTY, AGED 68 YEARS, RESIDING AT E13, ACETATE TOWN, MANDYA-571404. 36.M B KORAWAR S/O BHARMAKORAWAR, AGED 70 YEARS, RESIDING AT APMC BACKSIDE, GAVISIDDAGALLI, ATHANI, BELGAUM DISTRICT-591304. 37.G S TILLYAL S/O SIDDAPPA TILLYAL, AGED 68 YEARS, RESIDING AT TIDAGUNDI, VIJAYAPURA TALUK

V. GOPALAPPA vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

253, BEHIND MCE LADIES HOSTEL, VIDHYANAGAR, HASSAN-573202. 35.H S RAJANNA S/O LATE H R SIDAPPASHETTY, AGED 68 YEARS, RESIDING AT E13, ACETATE TOWN, MANDYA-571404. 36.M B KORAWAR S/O BHARMAKORAWAR, AGED 70 YEARS, RESIDING AT APMC BACKSIDE, GAVISIDDAGALLI, ATHANI, BELGAUM DISTRICT-591304. 37.G S TILLYAL S/O SIDDAPPA TILLYAL, AGED 68 YEARS, RESIDING AT TIDAGUNDI, VIJAYAPURA TALUK

H. SANNEGOWDA vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

253, BEHIND MCE LADIES HOSTEL, VIDHYANAGAR, HASSAN-573202. 35.H S RAJANNA S/O LATE H R SIDAPPASHETTY, AGED 68 YEARS, RESIDING AT E13, ACETATE TOWN, MANDYA-571404. 36.M B KORAWAR S/O BHARMAKORAWAR, AGED 70 YEARS, RESIDING AT APMC BACKSIDE, GAVISIDDAGALLI, ATHANI, BELGAUM DISTRICT-591304. 37.G S TILLYAL S/O SIDDAPPA TILLYAL, AGED 68 YEARS, RESIDING AT TIDAGUNDI, VIJAYAPURA TALUK

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 37 primarily denotes the idea of spending or paying out or paying away. It is something that has gone irretrievably. Expenditure is not necessarily confined to the money which has been actually paid out, but it covers a liability which has accrued due or incurred, although it may have to be discharged at a future date 62.Keeping

DR. MADHAVA. M. vs. STATE OF KARNATAKA

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

68. DR KAVITHA C R D/O RAMALINGAPPA CN AGED ABOUT 27 YEARS, FEMALE RESIDING AT # 53 VARANASI MAIN ROAD 1ST CROSS DODDARAMAIAH LAYOUT BENGALURU-560036 69. DR PRUTHVI RAJ H S/O HONNAIAH AGED ABOUT 28 YEARS RESIDING AT NO.145, JAKKASANDRA NELAMANGALA, BENGALURU RURAL-562123 70. DR SYED ABRAR UL HAQ QUADRI S/O SYED SAYEED IQBAL QUADRI AGED ABOUT 29 YEARS

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

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

68. DR KAVITHA C R D/O RAMALINGAPPA CN AGED ABOUT 27 YEARS, FEMALE RESIDING AT # 53 VARANASI MAIN ROAD 1ST CROSS DODDARAMAIAH LAYOUT BENGALURU-560036 69. DR PRUTHVI RAJ H S/O HONNAIAH AGED ABOUT 28 YEARS RESIDING AT NO.145, JAKKASANDRA NELAMANGALA, BENGALURU RURAL-562123 70. DR SYED ABRAR UL HAQ QUADRI S/O SYED SAYEED IQBAL QUADRI AGED ABOUT 29 YEARS

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

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

68. DR KAVITHA C R D/O RAMALINGAPPA CN AGED ABOUT 27 YEARS, FEMALE RESIDING AT # 53 VARANASI MAIN ROAD 1ST CROSS DODDARAMAIAH LAYOUT BENGALURU-560036 69. DR PRUTHVI RAJ H S/O HONNAIAH AGED ABOUT 28 YEARS RESIDING AT NO.145, JAKKASANDRA NELAMANGALA, BENGALURU RURAL-562123 70. DR SYED ABRAR UL HAQ QUADRI S/O SYED SAYEED IQBAL QUADRI AGED ABOUT 29 YEARS

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

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

68. DR KAVITHA C R D/O RAMALINGAPPA CN AGED ABOUT 27 YEARS, FEMALE RESIDING AT # 53 VARANASI MAIN ROAD 1ST CROSS DODDARAMAIAH LAYOUT BENGALURU-560036 69. DR PRUTHVI RAJ H S/O HONNAIAH AGED ABOUT 28 YEARS RESIDING AT NO.145, JAKKASANDRA NELAMANGALA, BENGALURU RURAL-562123 70. DR SYED ABRAR UL HAQ QUADRI S/O SYED SAYEED IQBAL QUADRI AGED ABOUT 29 YEARS

DR SHARATH B RAJU vs. STATE OF KARNATAKA

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

68. DR KAVITHA C R D/O RAMALINGAPPA CN AGED ABOUT 27 YEARS, FEMALE RESIDING AT # 53 VARANASI MAIN ROAD 1ST CROSS DODDARAMAIAH LAYOUT BENGALURU-560036 69. DR PRUTHVI RAJ H S/O HONNAIAH AGED ABOUT 28 YEARS RESIDING AT NO.145, JAKKASANDRA NELAMANGALA, BENGALURU RURAL-562123 70. DR SYED ABRAR UL HAQ QUADRI S/O SYED SAYEED IQBAL QUADRI AGED ABOUT 29 YEARS