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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

II) Allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.1072/BNG/2007, dated 30-01-2009 confirming the order of the Appellate Commissioner and confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle – 1(3), Bangalore, in the interest of justice and equity. These I.T.As coming on for hearing, this

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

II) Allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.1072/BNG/2007, dated 30-01-2009 confirming the order of the Appellate Commissioner and confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle – 1(3), Bangalore, in the interest of justice and equity. These I.T.As coming on for hearing, this

SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

ii) Paragraph 2 of Part A of the Schedule, a police report or a complaint has been filed for taking cognizance of an offence by the Special Court constituted under sub- section (1) of Section 36 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985). (2) The Director, or any other officer not below

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

ii) Paragraph 2 of Part A of the Schedule, a police report or a complaint has been filed for taking cognizance of an offence by the Special Court constituted under sub- section (1) of Section 36 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985). (2) The Director, or any other officer not below

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

68,753 235B – 1,59,97,806 2,90,66,559 13 Total Tax 10,16,70,745 Less: 140A paid 2,00,00,000 Net Amount Payable 8,16,70,745 13. It is further contended by the standing counsel for the appellant, that against the order passed by the Deputy Commissioner of Income Tax, Central Circle 1

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed in

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

ii) The learned CIT (A) erred in holding that the deduction should be restricted to the provision made in the books of accounts; iii) Without prejudice to the above, the learned CIT (A) erred in holding that the provision made in the subsequent years cannot be considered for allowing deduction under Section 36 (1)(viia) during the relevant assessment

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

68,753 12 235B – 1,59,97,806 2,90,66,559 Total Tax 10,16,70,745 Less: 140A paid 2,00,00,000 Net Amount Payable 8,16,70,745 11.It is further contended by the standing councel for the appellant /Revenue that against the order passed by the Deputy Commissioner of Income Tax, Central Circle 1

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

DESARAJU VENUGOPAL 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

C MAHADESH @ AVVAMAHADESH vs. THE 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

SHRI C DEVARAJU vs. THE 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

MR DYANI ANTONY PAUL vs. UNION OF INDIA

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

M GOPI vs. THE JOINT 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

SHRI V BHASKAR vs. THE 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

M GOPI vs. THE JOINT 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI