SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

iv) Article 253 of the Constitution of India confers power on the Parliament to make laws for implementation of any treaty, agreement or convention with any other country or countries or any decision made at any international conference, association or other body. Article 253 of the Constitution of India reads as under: “253. Legislation for giving effect to international agreements

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

iv) Article 253 of the Constitution of India confers power on the Parliament to make laws for implementation of any treaty, agreement or convention with any other country or countries or any decision made at any international conference, association or other body. Article 253 of the Constitution of India reads as under: “253. Legislation for giving effect to international agreements

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68,657/-. 5. Assessee preferred an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] which was disposed-off by the CIT(A) vide order dated 20.03.2006. Aggrieved by the said order, both the assessee and the Department preferred separate appeals before the ITAT. The ITAT, vide common order dated 30.05.2008 disposed of the appeals. - 19 - Assessment Year

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68,657/-. 5. Assessee preferred an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] which was disposed-off by the CIT(A) vide order dated 20.03.2006. Aggrieved by the said order, both the assessee and the Department preferred separate appeals before the ITAT. The ITAT, vide common order dated 30.05.2008 disposed of the appeals. - 19 - Assessment Year

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed in

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

iv) The learned CIT(A) erred in holding that the brought forward loss should be adjusted to arrive at Total income before computing the deduction under Section 36 (1)(viia) v) The learned CIT(A) erred in not adjudicating the grounds relating to various additions made while computing the book profit which are not covered by the explanation

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

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

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

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

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

NATARAJ DAKSHINAMURHTY 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

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 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

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 S THIMMARAJU 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

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