THE PR. COMMISSIONER OF vs. M/S FLEXTRONICS TECHNOLOGIES

Appeal is dismissed

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Transfer Pricing Officer ('TPO' for short) for re-working the Arms Length Price (ALP). The Order Giving Effect (OGE) in respect of DRP's direction corrected with the TP adjustments were not received in time and the Assessing Officer has confirmed the draft assessment order and the same is in violation of Section 144C. The ITAT has rightly set aside

M/S INDUS TOWERS LTD vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

In the result, we pass the following order:

Bench: RAVI MALIMATH,N.KUMAR

transfer of t.he or..t.nership in goods wherefor the Cornpa.ny was’ to pcu.J tl.e price to the appellant. The transaction., thenJOre, beyond any 1— 85 doubt. answers the descripton of sale within the meaning of the provisions of the UP. Trade lax Act. 1918. For each supply of molasses the appellant would be entitled to the price thereqf The amount

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

price of the Products and the cost of Raw Materials and Packaging Materials in relation to the quantity not delivered timeously by CHAMUNDI. It is agreed to between the Parties that the Gross Contribution is a pre-estimate of genuine liquidated damages and is not by way of penalty. Additionally, in the event the various state excise permits have

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

price of the Products and the cost of Raw Materials and Packaging Materials in relation to the quantity not delivered timeously by CHAMUNDI. It is agreed to between the Parties that the Gross Contribution is a pre-estimate of genuine liquidated damages and is not by way of penalty. Additionally, in the event the various state excise permits have

COMMISSIONER OF INCOME TAX vs. M/S.WINTAC LTD.,

The appeal is allowed in part

Bench: B.MANOHAR,DILIP B.BHOSALE

penalty under Section 271(1)(c) and issued demand notice. The assessee being aggrieved by the order of assessment dated 30-03-2001 preferred an appeal before the Commissioner of Income Tax (Appeals) Bangalore (hereinafter referred to as ‘the First Appellate Authority’) challenging the same on various grounds. The First Appellate Authority after considering the matter in detail held that

M/S BHORUKA ENGINEERING INDS. LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: B.MANOHAR,N.KUMAR

price was fixed for Rs.25 Lakhs per acre. Most of its shares which were held by Sri.S.N.Agarwal and his family members, either in their individual capacity or as partners of the concerns, which belong to Bhoruka Group. They purchased the property under two registered sale deeds dated 16.06.2004 and 30.06.2004 for a consideration of Rs.3.75 Crores. The assessee company

HEWLETT PACKARD FINANCIAL SERVICES INDIA PRIVATE vs. THE STATE OF KARNATAKA

Bench: S.SUJATHA,JAYANT PATEL

transferred to the appellant and till then the rights over the goods wrests with the end customer only. In-fact in the MLA as pointed out by the FAA and AA, the description of leased equipments are not forthcoming and the appellant is not aware of the goods to be leased till the purchase order is placed

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

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

price of the share was Rs.600 per share. He further contended that apart from coercion, physical threat and pressure the workmen including female were tortured day in and day out by the management and they were also humiliated. Under those circumstances, the workmen were compelled to sign at the dotted line. The inaction on the part of the management

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

INGRAM MICRO INDIA PVT.LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

INGRAM MICRO INDIA PVT. LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

M/S INDIA MOTOR PARTS & ACCESSORIES LTD vs. THE DEPUTY COMMISSIONER OF

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

SONAL APPAREL PRIVATE LTD., vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

price of goods sold to the end consumer. The 24 object of the Act is achieved by allowing dealers to deduct the input tax paid by him on purchases from their output tax liability on sales effected by them, thereby ensuring that tax is levied only on the incremental monetary value addition on each sale of goods. Section

DR SYED ANWAR vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Appeal is allowed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

penalty to 100% from 200%. Feeling aggrieved, assessee challenged both orders passed by the CIT(A) (order dated January 27, 2011 and August 16, 2011) before the ITAT. By the impugned common order, the ITAT has dismissed assessee's appeals. Hence, these appeals. 1 Commissioner of Income Tax (Appeals) - 5 - ITA.421/2014 4. Sri.A.Shankar, learned Senior Advocate mainly contended • That M/s.Oberoi