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 10

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 10

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 10

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 10

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 10

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 10

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 10

PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

35. The most important provision concerning us in this batch of cases is Section 92-C of the Act which provides for ‘Computation of Arm’s Length Price’ and Date of Judgment 25-06-2018 I.T.A.No.536/2015 C/w I.T.A.No.537/2015 Pr. Commissioner of Income Tax & Anr. Vs. M/s. Softbrands India P. Ltd., 52/80 the said provision stipulates that

PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

35. The most important provision concerning us in this batch of cases is Section 92-C of the Act which provides for ‘Computation of Arm’s Length Price’ and Date of Judgment 25-06-2018 I.T.A.No.536/2015 C/w I.T.A.No.537/2015 Pr. Commissioner of Income Tax & Anr. Vs. M/s. Softbrands India P. Ltd., 52/80 the said provision stipulates that

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

35,052/- by making various additions, which reads as under: Additional / Issues Rs. Transfer pricing adjustments 112,20,92,081/- Claim of bogus transportation expenses of iron ore 40% attributable towards illegal mining. 86,43,47,335/- Disallowance of expenses claimed under section 37(1) towards illegal mining. 387,76,69,992/- 4. Aggrieved by the above additions, the assessee

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Transfer Pricing Officer” means a Joint Commissioner or Deputy 23 Commissioner or Assistant Commissioner authorized by the Board to perform all or any of the functions of an Assessing Officer specified in sections 92C and 92D in respect of any person or class of persons. 144C. (1) xxxxx (2) xxxxx (b) file his objections, if any, to such variation with

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Transfer Pricing Officer for determination of arms’ length price. As per the return filed the tax payable was Rs.48,38,27,302/-. The assessee also claimed TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Transfer Pricing Officer for determination of arms’ length price. As per the return filed the tax payable was Rs.48,38,27,302/-. The assessee also claimed TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

10-AA of the Act on the ground that the same was occasioned by TP adjustment. The said disallowance was founded on the proviso to Section 92C(4) of the Act. - 12 - HC-KAR NC: 2025:KHC:36360-DB ITA No. 107 of 2025 C/W ITA No. 106 of 2025 17. It is material to note that the TP adjustments

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

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

35 years, 186(d) M Srinath, s/o late Muniswamy Gowda, aged about 33 years, 186(a) to 186(d) all are r/a Koraloore Village, Kasaba Hobli, Hoskote Taluk, Bangalore District 187. T C Ravi, s/o Thimman, aged about 61 years, Working as pharma Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, 54 Off Old Madras Road, Bangalore-560049 188. G Purushothaman

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

Appeal is allowed

Bench: B.MANOHAR,N.KUMAR

35 years Son of Sri Satyanarayan Agarwal …Appellant (By Sri Jehangir D.J Mistri, Sr. Counsel for Sri. S.Parthasarathi, & Sri Mallaharao K., Advocates) AND: The Deputy Commissioner of Income Tax Circle 11(2) 14/3, Rashtrothana Bhavan 2 5th Flr. Nrupatunga Road Bangalore …Respondents (By E.R.Indra Kumar, Senior Counsel for Sri Sanmathi, Advocate) This ITA is filed under Section 260A

THE PR. COMMISSIONER OF INCOME TAX vs. M/S CISCO SYSTEMS

The appeals are allowed; the impugned

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

price for which it is sold, so, however, that where the actual cost of a motor car is, in accordance with the proviso to clause (1) of section 43, taken to be twenty-five thousand rupees, the moneys payable in respect of such motor car shall be taken to be a sum which bears to the amount for which

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

10 of three months for giving effect to the orders passed under any of the provisions i.e., Ss.250, 254, 260, 262, 263 or 264 of the Act by the Assessing Officer; however, an exception is carved out in cases where a fresh assessment/re-assessment is contemplated; the provisions of section 153(5) and section 244A(1A) employ the expression "wholly