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104 results for “section 68”+ Section 36(1)(via)clear

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Key Topics

Section 10516Section 35F12Section 80H8Penalty5Section 364Section 2603Section 43Section 36(1)(viia)3Section 129(3)2Deduction

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)

68 TAXMANN.COM 128 (BANGALORE-TRIB)). 8. The order of assessment in respect of the assessee for the assessment year 2009-10 and 2010-11 was challenged by the assessee before this Court in I.T.A.No.481/2014 which was dismissed in terms of the order dated 31.01.2020 by following an earlier decision of this Court dated 24.01.2020 in I.T.A.No.258/2011

EXORA BUSINESS PARKS PRIVATE LIMITED vs. UNION OF INDIA

WP/54018/2014

Showing 1–20 of 104 · Page 1 of 6

2
Set Off of Losses2
HC Karnataka
07 Oct 2015

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

Section 105Section 35F

36 :- (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made

PRESTIGE GARDEN CONSTRUCTIONS PRIVATE LIMITED vs. UNION OF INDIA

WP/54017/2014HC Karnataka07 Oct 2015

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

Section 105Section 35F

36 :- (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made

M/S HEWLETT PACKARD INDIA SALES PVT.LTD vs. UNION OF INDIA

WP/21492/2015HC Karnataka07 Oct 2015

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

Section 105Section 35F

36 :- (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made

M/S HINDUSTAN PETROLEUM CORPORATION LTD vs. UNION OF INDIA

WP/10559/2015HC Karnataka07 Oct 2015

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

Section 105Section 35F

36 :- (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made

THE MANGALORE ELECTRICITY SUPPLY COMPANY LTD., vs. SRI A CHANDRASEKHAR

WP/15230/2022HC Karnataka17 Oct 2022

Bench: G.NARENDAR,P.N.DESAI

VIA VADAGARA, KOZHIKODE DISTRICT, KERALA-673502. REPRESENTED BY HIS SPA HOLDER NIKHIL SATHIANATHAN, S/O T M SATHIANATHAN, VIDYARATHNANAGAR, MANIPAL, UDUPI-576104. 3. THE REVENUE APPELLATE AUTHORITY, CHAMUNDESHWARI ELECTRICITY SUPPLY COMPANY LTD (CESCOM) THE CORPORATE OFFICE NO.29, VIJAYANAGARA 2ND STAGE, HINAKAL, MYSORE-570 017. 4. SRI A CHANDRASEKHAR, AGED ABOUT 62 YEARS S/O LATE T M ANJINEYOTHI, R/AT NO.520, AMARJYOTHI LAYOUT

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

36. The salvo fired by Mr. Poovayya has met with a barrage of submissions submitted by Mr. A.S.Ponnanna, the learned Additional Advocate General, Mr. D. Ashwathappa, Additional Government Advocate, Prof. Ravi Verma Kumar, Mr. S. S. Naganand and Mr. S.P. Shankar, the learned Senior Counsel, and by Mr. Zeric Dastur and Mr. Faisal Sherwani, the learned counsel. Instead of individually

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

SECTION 28(1) OF THE KARNATAKA INDUSTRIAL AREAS DEVELOPMENT ACT, 1966 PRODUCED AT ANNEXURE-A & ETC. IN W.P.No.12283 OF 2019 BETWEEN 1. VIJAYA D/O. LATE SEENA POOJARI AGED ABOUT 38 YEARS RESIDING AT PONGARNAR MANE PERMUDE MANGALURU-574509 2. AMBIKA D/O. LATE SEENA POOJARI AGED ABOUT 36 YEARS RESIDING AT PONGARNAR MANE PERMUDE 51 MANGALURU-574509 3. NIRMALA

M/S J K INDUSTRIES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is dismissed

ITA/1105/2006HC Karnataka19 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260Section 80ASection 80H

68, allowed the appeal and directed the Assessing Officer to re-compute the taxable income by first allowing the benefit under section 80HHC of the Act before adjusting for unabsorbed carried forward depreciation of earlier years. 7. As against this order, the revenue went up in appeal and met with success before the Tribunal and the revenue noticing that

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

WP/8540/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/28992/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

WP/12522/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

WP/12535/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

SRI C THIMMA REDDY vs. STATE OF KARNATAKA

WP/34265/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

WP/28692/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

WP/22621/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS 21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC., IN WRIT PETITION No.11065/2017 BETWEEN 1. THE STANDARD BRICK AND TILE COMPANY (YELAHANKA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: BENGALURU- BALLARI ROAD