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789 results for “section 68”+ Section 7clear

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Key Topics

Addition to Income47Section 48216Section 712Section 1479Section 279Section 143(2)7Section 1487Section 17A5Section 10(3)4Penalty

THE COMMISSIONER OF INCOME TAX vs. KENNAMETAL INC,USA

ITA/68/2024HC Karnataka02 Apr 2025

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 153Section 153(7)Section 4

68 of 2024 provisions, including sub-section (7) of Section 153 brought in by the Finance Act, 2016, are inapplicable

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

WP/101436/2018HC Karnataka01 Dec 2021

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

7 of 1978 w.e.f. 29.9.1977. d. the instruction and the diffusion of knowledge relating to commerce or industry or of any other useful knowledge; e. the diffusion of political education; f. the foundation or maintenance of libraries or reading rooms for general use among the members or open to the public, or of public museums and galleries of painting

Showing 1–20 of 789 · Page 1 of 40

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4
Capital Gains2
Reopening of Assessment2

THE PR. COMMISSIONER OF INCOME TAX vs. M/S GOLDMAN SACHS SERVICES PVT LTD

ITA/29/2019HC Karnataka10 Jun 2021

Bench: The Hon'Ble Mr. Justice V. Srishananda Civil Revision Petition No.29/2019 Between

Section 115Section 37(2)

7) as excluding the decision on his competence and the locus standi of the party which seeks to invoke his jurisdiction to appoint an arbitrator. Viewed from that angle, the decision on all these aspects rendered by the Chief Justice would 47 attain finality and it is obvious that the decision on these aspects could be taken only after notice

REKHA KRISHNARAJ vs. THE INCOME TAX OFFICER

The appeal is dismissed accordingly

ITA/811/2009HC Karnataka13 Mar 2013

Bench: B.MANOHAR,N.KUMAR

Section 133ASection 144Section 144ASection 260Section 44ASection 68

7-08-2009 passed in ITA.No.1009/Bang/2007, for the Assessment Year 1997-98. 2 This ITA coming on for admission this day, N KUMAR J, delivered the following: JUDGMENT The assessee has preferred this appeal challenging the order passed by the Tribunal dismissing her appeal negativing her contentions that Section 68

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

WP/23190/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 68[3][ca] of the Act requires examination which has not been properly considered and addressed by the Authority. The petitions cannot be rejected at the threshold on the ground of alternative remedy. 17. At this juncture, it would be apt to refer to the Judgment of the Hon’ble Apex Court in the case of ‘STATE

THE HANUMAN TRANSPORT CO PVT LTD vs. THE REGIONAL TRANSPORT AUTHORITY

WP/23376/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 68[3][ca] of the Act requires examination which has not been properly considered and addressed by the Authority. The petitions cannot be rejected at the threshold on the ground of alternative remedy. 17. At this juncture, it would be apt to refer to the Judgment of the Hon’ble Apex Court in the case of ‘STATE

THE PR COMMISSIONER OF INCOME TAX, vs. M/S THE HAMLET,

ITA/193/2024HC Karnataka02 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 260Section 68

7 Crores made under Section 68 of the Act, holding that the transaction entered into by the assessee was genuine

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

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

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41234/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41229/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41231/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41239/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41238/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41232/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41230/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41237/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41240/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B S YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/26395/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41235/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

WP/41241/2015HC Karnataka05 Jan 2016

Bench: The Hon’Ble Mrs.Justice Rathnakala

Section 482Section 7

7)]. The independent nature of investigation conducted by the Police Wing of Lokayuktha fell for consideration of the Division Bench of this Court in State of Karnataka, by Chief Secretary and Others –vs- Basavaraj Guddapa Maliger reported in 2003 Crl.LJ 4252. Referring to the judgments of C.Rangaswamaiah and others –vs- Karnataka Lokayuktha and others ((1998)6 SCC 66) and State