PR COMMISSIONER OF WEALTH TAX-6 vs. M R KODANDRAM

Appeals stand dismissed

Bench: RAVI MALIMATH,ASHOK S.KINAGI

price received by the respondent was at the rate of Rs.136 per share the full value of the consideration must be taken at the rate of Rs.136 per share. The view that we have - 16 - expressed as to the interpretation of the main part of section 12B(2) is borne out by the fact that in the first proviso

THE PR COMMISSIONER OF INCOME TAX vs. SMT SAROJINI M KUSHE

Appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

price received by the respondent was at the rate of Rs.136 per share the full value of the consideration must be taken at the rate of Rs.136 per share. The view that we have expressed as to the interpretation of the main part of section 12B(2) is borne out by the fact that in the first proviso to section

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

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

115 OF CODE OF CIVIL PROCEDURE, AGAINST THE JUDGMENT DATED 24.11.2018 PASSED IN M.A.No.36/2015 ON THE FILE OF THE III ADDITIONAL CITY CIVIL AND SESSIONS JUDGE, BENGALURU, DISMISSING THE APPEAL FILED UNDER SECTION 37(2) OF ARBITRATION AND CONCILIATION ACT 1996. THIS PETITION HAVING BEEN RESERVED FOR ORDERS, COMING ON FOR PRONOUNCEMENT THIS DAY, THE COURT PRONOUNCED THE FOLLOWING

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

Section 66 thereof created charge of service tax in regard to taxable services. Service Lax’ is defined in clause (34) of Set lion 65 to mean tax chargeable under the provLsioi is of that napler. 7’axable ceri’icc is dejrnea Iunder sub ‘‘larcsc’ Ib) 1 ½usc 4 1 [ 5j 0 n ° mc a an, srvkc provided tu. znrcr cilia

SMT SHANTHAMMA vs. K S KRISHNA SINCE DEAD BY LRS

Bench: The Hon’Ble Mr.Justice Budihal R.B.

price of Rs.4.32 crores to the legal heirs of deceased defendant No.2 had alternatively ordered that the “C” schedule property be divided into distinct portion as per Annexure-B to the said order. However, while referring to the alternative relief, the Court has observed that in the event of failure to pay the balance amount before the date of actual

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

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

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 No.1 committed corrupt

MR. BINEESH KODIYERI vs. DIRECTORATE OF ENFORCEMENT

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

price of which exceeds on e crore rupees; or (d) Fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees. WP No. 13261 of 2020 65 (7) Save as otherwise provided in sub-section (6), all other offences under

THE PR COMMISSIONER OF INCOME TAX-7 vs. M/S MICROCHIP TECHNOLOGY

Bench: S.SUJATHA,VINEET KOTHARI

115 TTJ 649. However since the relevant to details of the claim has not been examined by the Assessing Officer and further the apportionment of the expenditure between 10A and non-10A units is also required to be examined and verified. Therefore that claim of the assessee has to be apportioned between units eligible under Section 10A and the units

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

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

115. Rebecca Robey, d/o M Chinnappan, aged about 57 years, 33 Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 116. Shirly Edwin, d/o Charles, aged about 57 years, Working as pharma Assistant, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 117. Elizebeth B Royan, d/o Peter, aged about 56 years, Working as pharma Assistant

SRI SRIDHAR vs. THE STATE OF KARNATAKA

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

115 ...APPELLANTS (BY SRI.D.C.PRAKASH, ADVOCATE FOR SRI K G KAMATH, ADVOCATE) AND: 1.THE STATE OF KARNATAKA THROUGH SECRETARY (FINANCE) VIDHANA SOUDHA, BANGALORE-560001 2.THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, GANDHINAGAR, BANGALORE-560 009 3.THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICE, LVO-100, ALBERT VICTOR, CHAMRAJPET, BANGALORE-560 018 4.THE DEPUTY COMMISSIONER OF COMMERCIAL TAX OFFICE, DVO-3, B.M.T.C.BUILDING

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

115 inconsistency between the two enactments observed as follows:- "An obvious inconsistency arises when the two enactments produce different legal results when applied to the same facts". 26. In the case of Hume v. Palmer Knox, C.J. observed as follows:- "The rules prescribed by the Commonwealth Law and the State law respectively are for present purposes substantially identical

SMT. P. DHANALAKSHMAMMA vs. THE COMMISSIONER

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

115 YOGESHWARANAGAR ROAD HEBBAL KEMPAPURA BANGALORE - 560 024 2. SRI INDER SINGH S/O LATE P ESWAR SINGH AGED ABOUT 52 YEAS R/AT NO.8, 1ST CROSS MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 3. SHASHI SINHA S/O RAM BABU SINGH AGED ABOUT 49 YEARS R/AT NO.14 MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT

SMT SHARADA S SHETTY vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

115 YOGESHWARANAGAR ROAD HEBBAL KEMPAPURA BANGALORE - 560 024 2. SRI INDER SINGH S/O LATE P ESWAR SINGH AGED ABOUT 52 YEAS R/AT NO.8, 1ST CROSS MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 3. SHASHI SINHA S/O RAM BABU SINGH AGED ABOUT 49 YEARS R/AT NO.14 MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT

SRI H M KUMAR vs. BENGALURU DEVELOPMENT AUTHORITY

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

115 YOGESHWARANAGAR ROAD HEBBAL KEMPAPURA BANGALORE - 560 024 2. SRI INDER SINGH S/O LATE P ESWAR SINGH AGED ABOUT 52 YEAS R/AT NO.8, 1ST CROSS MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 3. SHASHI SINHA S/O RAM BABU SINGH AGED ABOUT 49 YEARS R/AT NO.14 MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT

SRI. K. MUNISHAMMAPPA vs. THE BANGALORE DEVELOPMENT AUTHORITY

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

115 YOGESHWARANAGAR ROAD HEBBAL KEMPAPURA BANGALORE - 560 024 2. SRI INDER SINGH S/O LATE P ESWAR SINGH AGED ABOUT 52 YEAS R/AT NO.8, 1ST CROSS MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 3. SHASHI SINHA S/O RAM BABU SINGH AGED ABOUT 49 YEARS R/AT NO.14 MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT

SMT G B RATHNAMMA vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

115 YOGESHWARANAGAR ROAD HEBBAL KEMPAPURA BANGALORE - 560 024 2. SRI INDER SINGH S/O LATE P ESWAR SINGH AGED ABOUT 52 YEAS R/AT NO.8, 1ST CROSS MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 3. SHASHI SINHA S/O RAM BABU SINGH AGED ABOUT 49 YEARS R/AT NO.14 MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT