THE STATE OF KARNATAKA vs. HASSAN THERMAL POWER PRIVATE LIMITED

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

58 63. Reliance has also been placed upon the judgments delivered in the case of State of Madhya Pradesh vs. Sanjay Nagayach (supra) and Wander Ltd., vs. Antox India P.Ltd., (supra). This Court has carefully gone through the judgments delivered by the Hon’ble Supreme Court. It is true that there is an alternative remedy provided in the matter

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

Bench: S.SUJATHA,VINEET KOTHARI

68 of the Act appears to have been done without affording a specific opportunity Date of Judgment :23-07-2018 I.T.A.No.512/2017 M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. 22/86 of hearing to the assessee and that appears to be the reason for setting aside of that Order of the Tribunal

PR,COMMISSIONER OF INCOME TAX vs. M/S SUBRAMANYA CONSTRUCTIONS

In the result, we do not find any merit in these

Bench: ALOK ARADHE,M.G.S. KAMAL

68,720/-. The aforesaid return was processed 5 under Section 143(1) of the Act. The case of the assessee was selected for scrutiny and the Assessing Officer concluded the assessment by an order dated 07.12.2012 and determined the total income of the assessee at Rs.9,02,58

PR. COMMISSIONER OF INCOME TAX vs. M/S SUBRAMANYA CONSTRUCTIONS

In the result, we do not find any merit in these

Bench: ALOK ARADHE,M.G.S. KAMAL

68,720/-. The aforesaid return was processed 5 under Section 143(1) of the Act. The case of the assessee was selected for scrutiny and the Assessing Officer concluded the assessment by an order dated 07.12.2012 and determined the total income of the assessee at Rs.9,02,58

M/S MYSORE POLYMERS & RUBBER PRODUCTS LTD vs. THE COMMISSIONER OF COMMERCIAL TAXES

In the result, writ appeal No

Bench: D.V.SHYLENDRA KUMAR,B.S.INDRAKALA

58. This argument is fallacious for the reason that under the proviso to section 5[3][a] of the Act, tax liability is exonerated on such dealers and they neither pay tax nor are they liable in respect of such part of the turnover under section 5 of the Act. The other sub sections and levy

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68 - 52. Section 10A (1) speaks of “deduction”. The deduction is of profits and gains for a period of ten consecutive assessment years. The said deduction is from the total income of the assessee. Therefore, the total income before allowing the said deduction includes the profits and gains from the business referred to in Section 10A(1). Section

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68 - 52. Section 10A (1) speaks of “deduction”. The deduction is of profits and gains for a period of ten consecutive assessment years. The said deduction is from the total income of the assessee. Therefore, the total income before allowing the said deduction includes the profits and gains from the business referred to in Section 10A(1). Section

THE COMMISSIONER vs. M/S VIJAYA BANK

Appeals are allowed in part

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 167 now the question is whether it can be construed that the police custody, if any, should 58 be within this period of first fifteen days and not later or alternatively in a case if such remand had not been obtained or the number of days of police custody in the first fifteen days are less whether

M/S UNITED TELECOM LTD vs. THE DEPUTY COMMISSIONER OF

Appeals are allowed in part

Bench: S.SUJATHA,JAYANT PATEL

Section 167 now the question is whether it can be construed that the police custody, if any, should 58 be within this period of first fifteen days and not later or alternatively in a case if such remand had not been obtained or the number of days of police custody in the first fifteen days are less whether

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Sections 73, 74 and 75 49 of the Indian Registration Act, indicate the formalities. 49. When the execution is denied by the seller after completing formalities of execution, the Sub- Registrar would get authority to admit the execution. The purchaser has a right to present the document for compulsory registration. In this case, it was not the case

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

58 the purpose for which it is created. Chapter XII-H of the Income Tax Act, 1961 is premised upon the legal fiction of fringe benefits being given by the employer to the employee. 10. It has been contended that, the 17 broad heads stipulated in Sub- section (2) of Section 115WB will prompt any Assessing Officer

COMMISSIONER OF INCOME TAX-III vs. M/S PRASADHINI ENTERPRISES PVT LTD

Appeal is dismissed as devoid of merits

Bench: The Hon' Ble Mr. Justice B. Veerappa Regular Second Appeal No.390/2012 (Res)

68 of suit or appeal. Thus, the said section deals with the admissibility of ancient documents, dispensing with proof as would be required, in the usual course of events in a usual manner. 57. In the case of Hope Plantations Ltd. –vs- Taluk Land Board, Peermade and Another reported in (1999)5 SCC 590 the Hon’ble Supreme while

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

58 "industrial area" contravenes Section 14-A and Sub-section (2) of Section 14 of the said Act. In this regard the law laid down by the Apex Court in the case cited below is aptly relied upon by the learned Senior Counsel Sri S. Vijaya Shankar, which relevant paragraph is extracted hereunder: In Municipal Corporation

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 81(3) of R.P. Act which is detailed as under: 68 i) Date of Election Petition in presentation form, index, mentioned as 6.7.2019 whereas date mentioned in synopsis, verification of petition, verifying affidavit and affidavit in support of allegation of corrupt practices is mentioned as 5.7.2019, ii) The presentation form, index, page Nos.2 and 3, 58

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. ®

58 condition precedent for invoking proceedings under PML Act as indicated in Section 2(1)(ra) of PML Act. Therefore, very initiation of proceedings is bad in law. 11.2) His next limb of argument is, prior to 2013 amendment, Section 5(a) and Section 2(u) defined proceeds of crime and against whom proceedings can be initiated

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. ®

58 condition precedent for invoking proceedings under PML Act as indicated in Section 2(1)(ra) of PML Act. Therefore, very initiation of proceedings is bad in law. 11.2) His next limb of argument is, prior to 2013 amendment, Section 5(a) and Section 2(u) defined proceeds of crime and against whom proceedings can be initiated

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. ®

58 condition precedent for invoking proceedings under PML Act as indicated in Section 2(1)(ra) of PML Act. Therefore, very initiation of proceedings is bad in law. 11.2) His next limb of argument is, prior to 2013 amendment, Section 5(a) and Section 2(u) defined proceeds of crime and against whom proceedings can be initiated