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6 results for “section 68”+ Section 9Aclear

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Key Topics

Section 26010Section 4332Section 962

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

WP/37528/2010HC Karnataka07 Jul 2017

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 3 of the Act the expression “employee” only covers those who are workmen under clause (s) of Section 2 of the Industrial Disputes Act, 1947 (in short the ‘ID Act’). The expression “workman” as defined in clause (s) of Section 2 of the ID Act relates to those who are existing employees. The only addition

S RANGASWAMY NAIK vs. B R RAVIKANTHE GOWDA

Accordingly, these writ petitions are dismissed

WP/26731/2009HC Karnataka19 Apr 2013

Bench: B.MANOHAR,N.KUMAR

9A read with Clause (a) of Sub-Section (1) of Section 3 of the 1973 Act, the Government of Karnataka has made the Karnataka State Civil Services (Regularization of Promotion, Pay and Pension) Rules 1978 (for short hereinafter referred to as `the 1978 Rules’). This Rule provides for promotion from a retrospective date. Rule 2 reads as under

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

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

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

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

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 ARASOR CORPORATION vs. M/S XALTED INFORMATION SYSTEMS PVT LTD

COP/66/2010HC Karnataka28 Jul 2015

Bench: ANAND BYRAREDDY

Section 433Section 434Section 439

68 Del. Laws, c. 163, § 2; 70 Del. Laws, c. 587, § 29, 30; 73 Del. Laws, c. 82, §35; 73 Del. Laws, c. 298, §12; 75 Del. Laws, c. 306, §§11-16; 77 Del. Laws, c. 253, § 64; 78 Del. Laws, c. 273, § 6; 79 Del. Laws, c. 72, §14.; To further support the above contention, reliance is placed

COMMISSIONER OF INCOME TAX vs. M/S UNITED SPIRITS LTD (IN THE CASE OF CENTRAL

ITA/124/2012HC Karnataka23 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 96

68 9 (1986) 3 SCC 567 10 (1987) 1 SCC 204 71 all High Courts and Sub-ordinate Courts. But these principles are to be examined in the light of the facts and circumstances of the present case on hand. With due respect, we are of the view that the judgment cited in Uttam (supra) has no application