THE PRINCIPAL COMMISSIONER OF INCOME-TAX, CIT(A) vs. SHRI.S.S. BAKKESH

In the result, both the appeals filed by the Revenue are

Bench: D K SINGH,VENKATESH NAIK T

80 JJA in respect of bio-fuel pellets. However, he allowed deduction in respect of bio-fertilizers, composite unit to the extent of Rs.2,85,15,180/- and made several other disallowances like sundry creditors of Rs.18,00,000/-, interest under Section 14A of the Act at Rs.50,55,701/-, disallowance under Section 68

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

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

80 FEET ROAD, KORMANGALA, BENGALURU - 560095. …APPELLANTS (BY SRI Y. V. RAVIRAJ, SENIOR STANDING COUNSEL) AND: 1. M/S THE HAMLET, No.11, KEMWELL HOUSE, TUMKUR ROAD, YESHWANTHPUR, BENGALURU - 560 022 PAN. AAAFT 6690D, REP. BY MANAGING DIRECTOR. …RESPONDENT (BY SRI A. SHANKAR, SENIOR ADVOCATE FOR SRI SHREEHARI KUTSA, ADVOCATE) Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

THE COMMISSINOER OF INCOME TAX vs. M/S KSHEMA TECHNOLOGIES LTD.,

Bench: S.SUJATHA,N.K.PATIL

section 10A of the Income Tax Act, 1961 [‘the Act’, for short]. The Assessing Officer held that expenses incurred in foreign currency for providing software development services outside India of Rs.17,80,68

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

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

Bench: S.SUJATHA,VINEET KOTHARI

80 feet road, Koramangala 6th Block, Bangalore – 560 095. …Respondents (By Mr. Aravind K.V. Advocate) R 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. 2/86 This I.T.A. is filed under Section 260-A of Income Tax Act 1961, praying to: 1. Formulate the substantial questions

COMMISSIONER OF INCOME TAX vs. M/S PRIMAL PROJECTS (P) LTD

In the result, the appeal fails and is hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

68,51,429/- under Section 80IA(4)(iii) of the Act. The assessing authority by an order dated 26.10.2004 disallowed the claim of the assessee on the ground that the assessee has not complied with the mandatory conditions stipulated in the scheme framed by the Central Government viz., Industrial Parks Scheme, 2002 (hereinafter referred to as 'the scheme

D.K. POULTRY vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, I pass the following:

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

80 FEET ROAD, KORAMANGALA BENGALURU-560 095. 3 . NATIONAL E ASSESSMENT CENTRE NO.412-413 1ST FLOOR,OPP. METRO PILLAR NO.793 DWARAKA MOR, NEW DELHI-110059. REP BY ASSESSING OFFICER OF INCOME TAX. …RESPONDENTS (BY SRI. E.I. SANMATHI., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECOVERY NOTICE DTD 12.01.2022 VIDE

DODDAGULI KENCHE GOWDA RAJU vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1) (1)

In the result, I pass the following:

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

80 FEET ROAD, KORAMANGALA BENGALURU-560 095. 3 . NATIONAL E ASSESSMENT CENTRE NO.412-413 1ST FLOOR,OPP. METRO PILLAR NO.793 DWARAKA MOR, NEW DELHI-110059. …RESPONDENTS (BY SRI. E.I. SANMATHI., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECOVERY NOTICE DTD 04.01.2022 VIDE ANNX-G AND ASSESSMENT ORDER PASSED

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. KENNAMETAL INC,USA

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

80 FEET ROAD, KORMANGALA, BANGALORE-560 095. …APPELLANTS (BY SRI E.I. SANMATHI, SENIOR STANDING COUNSEL) AND: 1. M/S. UNITED SPIRITS LTD., UB TOWERS, No.24, VITTAL MALLYA ROAD, BENGALURU-560 001, REPRESENTED BY ITS VICE PRESIDENT. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE FOR C/R1) Digitally signed by VINUTHA B S Location: HIGH COURT OF KARNATAKA

PR COMMISSIONER OF vs. M/S SYNGENE

In the result, we do not find any merit in this appeal, the

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

68 GST 239. 8. On the other hand, learned Senior counsel for the assessee submitted that Unit-I and Unit-II of the assessee were engaged in the business of contract 10 research and Commissioner of Income Tax (Appeals) as well as the tribunal have concurrently found that the activities of the assessee is in the nature of manufacture /production

SHRI HARISH WADHWA vs. THE INCOME TAX OFFICER,

Appeal is allowed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

68 of the Income Tax Act, 1961? (iv) Whether the Tribunal was right in law in confirming the addition of Rs.28,71,972/- (credit card expenses) towards unexplained expenditure under Section 69C of the Act, without considering that the assessee had declared income under the provisions of Section 44AD of the Act? (v) Whether the Tribunal was right

SRI. P S SESHADRI. vs. THE CHIEF COMMISSIONER OF INCOME TAX

In the result, this petition is allowed in part

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

68 of 1988) during the financial year 2006-07 as “long-term specified asset” for the purpose of the said section.” “Notification No.S.O.964(E), dated 29th June 2006 In exercise of the powers conferred by sub-clause (ii) of clause (b) of the Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), the Central

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT 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. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

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. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

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. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

SRI S THIMMARAJU vs. THE ASSISTANT 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. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment