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

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

68 of the I.T. Act being the undisclosed income of Rs.10,72,247/- (iv) Disallowance under Section 40A (3

ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

SECTION 4 OF THE KARNATAKA HIGH COURT ACT, PRAYING TO i) ALLOW THE ABOVE WRIT APPEAL & ii) SET ASIDE THE JUDGMENT DATED: 26.02.2021 PASSED BY THE LEARNED SINGLE JUDGE IN W.P. NO. 203385/2018 AND ETC. In W.A.No. 200057/2021 BETWEEN: ULTRA TECH CEMENT LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING REGISTRED OFFICE AT AHURA CENTER

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

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

COMMISSIONER OF INCOME TAX vs. M/S SWADESHI INTERNATIONALS

The appeal is disposed off

Bench: The Hon'Ble Mr. Justice Ravi Malimath

3. By the order dated 6-6-2011, the appeal was admitted to consider the following substantial question of law: Whether the finding of the Income Tax Appellate Tribunal in upholding the view of Commissioner of Income Tax (Appeals) with regard to remuneration of Rs.1,68,78,000/- 6 paid to trustees even though the same is against to provision