M/S JAIBHARATH MILLS PVT.LTD., vs. THE ASST. COMMISSIONER

Appeals stand dismissed

Bench: B.MANOHAR,N.KUMAR

5A), being- (i) a hire- purchase finance company, that is to say, a company which carries on, as its principal business, hire- purchase transactions or the financing of such transactions; (ii) an investment company, that is to say, a company which carries on, as its - 8 - principal business, the acquisition of shares, stock, bonds, debentures, debenture stock or securities issued

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

Bench: ALOK ARADHE,R. NATARAJ

68 (BOMBAY), ITO V. CH. ATCHAIAH [1996] 218 ITR 239 (SC) & PCIT V. IND SING DEVELOPERS (P.) LTD. [2016] 239 TAXMAN 350 (KARNATAKA), ADDL. COMMISSIONER OF INCOME TAX VS. MADAN LAL AHUJA [1982] 136 ITR 640 (ALLAHABAD), 7. Learned counsel for the revenue submitted that the finding recorded with respect to the cost of 11 acquisition and consideration at Rs.1

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

5A, 5B, 5C or 6. It is submitted in this regard that the argument of the assessee that it is exempted but it is still liable to tax, is not an argument 27 that can be accepted as the benefit of no tax liability in the case of assessee or dealers covered by the 2nd and 3rd proviso to Section

SRI SRIDHAR vs. THE STATE OF KARNATAKA

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

5A. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description 23 from the whole

FEDERATION OF WINES MERCHANTS ASSOCIATION vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

5A. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole

SRI M MADHAVA GOWDA vs. UNDER SECRETARY TO GOVERNMENT

Bench: The Hon’Ble Mr.Justice Aravind Kumar

5A. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole

M. NARAYANAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

5A. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole

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

In the result, I proceed to pass the following:

Bench: The Hon’Ble Mr.Justice Aravind Kumar

68,301/- claimed by the assessee as 100% deduction under Section 35(1)(i) also came to be disallowed. Said order of assessment dated 31.01.2013 is impugned in the present writ petition. 3. I have heard the arguments of Sriyuths N Venkataraman, learned Senior counsel appearing on 5 behalf of Sri K.R.Vasudevan, for petitioner, Sri K.V.Aravind, learned Senior panel

UNION OF INDIA vs. M/S HP PPS SERVICES INDIA PRIVATE LTD.,

Bench: B.V.NAGARATHNA,M G UMA

5A, 5B, 7A, 8 etc. The taxpayer then saves TRAN-1 and verifies the entered values. After that, the TRAN-1 is submitted on GST Portal. After its submission, TRAN-1 credit is calculated based on the values in the form and entries are made to the Electronic Input Tax Credit (ITC) ledger. Then the taxpayer is required to authenticate

UNION OF INDIA vs. M/S ESCON GENSETS PRIVATE LIMITED

Bench: B.V.NAGARATHNA,M G UMA

5A, 5B, 7A, 8 etc. The taxpayer then saves TRAN-1 and verifies the entered values. After that, the TRAN-1 is submitted on GST Portal. After its submission, TRAN-1 credit is calculated based on the values in the form and entries are made to the Electronic Input Tax Credit (ITC) ledger. Then the taxpayer is required to authenticate

UNION OF INDIA vs. M/S P S BHAT BROTHER

Bench: B.V.NAGARATHNA,M G UMA

5A, 5B, 7A, 8 etc. The taxpayer then saves TRAN-1 and verifies the entered values. After that, the TRAN-1 is submitted on GST Portal. After its submission, TRAN-1 credit is calculated based on the values in the form and entries are made to the Electronic Input Tax Credit (ITC) ledger. Then the taxpayer is required to authenticate

UNION OF INDIA vs. M/S ORCHESTRATE SYSTEMS

Bench: B.V.NAGARATHNA,M G UMA

5A, 5B, 7A, 8 etc. The taxpayer then saves TRAN-1 and verifies the entered values. After that, the TRAN-1 is submitted on GST Portal. After its submission, TRAN-1 credit is calculated based on the values in the form and entries are made to the Electronic Input Tax Credit (ITC) ledger. Then the taxpayer is required to authenticate

UNION OF INDIA vs. M/S VERTIVE ENERGY PRIVATE LIMITED

Bench: B.V.NAGARATHNA,M G UMA

5A, 5B, 7A, 8 etc. The taxpayer then saves TRAN-1 and verifies the entered values. After that, the TRAN-1 is submitted on GST Portal. After its submission, TRAN-1 credit is calculated based on the values in the form and entries are made to the Electronic Input Tax Credit (ITC) ledger. Then the taxpayer is required to authenticate

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

5A which are in respect of search action only. There is no deeming fiction for higher income declared during survey and the assessing authorities cannot levy penalty automatically in case of survey cases where higher income is declared after survey. The Punjab and Haryana High Court in the case of HUKUMCHAND HARI PRAKASH reported

FEDERATION OF INDIAN MINING vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

GERDAU STEEL INDIA PRIVATE LIMITED vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

SATHVAHANA ISPAT LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

M/S ELECTROTHERM (INDIA)LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING