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:

13. Heard learned counsel for the parties. 14. The questions for consideration in the present petition is: (1) Whether respondent could invoke Section 263 of Act 1961 in respect of an assessment order of the AO pursuant to DRP decision or not? (2) Impugned notice dated 08.02.2016 is in terms of the Section

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:

3) of section 153, & (ii) giving effect to appellate orders other than those covered by fresh assessment orders in terms of sub-section (5) of section 153; the 2016 Act amended section 244A by introducing sub-section (1A) 7 providing for the grant of additional interest in cases falling u/s 153(5). (b) The orders of the kind made

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

13 …PETITIONER (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND: 1. The State of Karnataka, Represented herein by the Principal Secretary – Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. 2. The Deputy Commissioner of Commercial Taxes, (Audit – 4.1), Vanijya Therige Karyalaya -2, Koramangala, Bangalore 560 047. …RESPONDENTS (By Shri A.S.Ponnanna, Additional Advocate General

M/S SREE JAYALAKSHMI TEXTILES vs. M/S INTERNATIONAL ASSET RECONSTRUCTION

Bench: The Date Fixed For Sale Of Transfer & In Such Event The Secured Asset Shall Not Be Sold & That Once The Auction Sale Process Is Commenced & The Property Is Auctioned & Sold On The Date Fixed For Sale & The Sale In Favour Of The Highest Bidder Is Confirmed & 25%

price shall be adjusted towards the amount of the claim of the secured creditor for which the auction of enforcement of security interest is taken by the secured creditor, under sub-section (4) of section 13. (5C) The provisions of section 9 of the Banking Regulation Act, 1949 (10 of 1949) shall, as far as may be, 19 apply

M/S SREE JAYALAKSHMI TEXTILES vs. M/S INTERNATIONAL ASSET RECONSTRUCTION

Bench: The Date Fixed For Sale Of Transfer & In Such Event The Secured Asset Shall Not Be Sold & That Once The Auction Sale Process Is Commenced & The Property Is Auctioned & Sold On The Date Fixed For Sale & The Sale In Favour Of The Highest Bidder Is Confirmed & 25%

price shall be adjusted towards the amount of the claim of the secured creditor for which the auction of enforcement of security interest is taken by the secured creditor, under sub-section (4) of section 13. (5C) The provisions of section 9 of the Banking Regulation Act, 1949 (10 of 1949) shall, as far as may be, 19 apply

M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, both the writ petitions are

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Transfer Pricing Officer passed order under Section 92CA on 30.01.2015. Thereafter, the respondent passed draft assessment order under Section 144C read with Section - 4 - HC-KAR NC: 2025:KHC:19558-DB ITA No. 571 of 2017 143(2) of IT Act on 27.03.2015 for the relevant assessment year. Aggrieved by the said draft assessment order, the appellant is said

PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

3. The Indian Income Tax Act, 1961 contains Special Provisions relating to Avoidance of Tax in Chapter X of the Act comprising of Sections 92 to 94-B with regard to assessment to be done for computation of income from international transactions on the principles of ‘Arm’s Length Price’ (ALP) and the relevant Rules for computation of such income

PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

3. The Indian Income Tax Act, 1961 contains Special Provisions relating to Avoidance of Tax in Chapter X of the Act comprising of Sections 92 to 94-B with regard to assessment to be done for computation of income from international transactions on the principles of ‘Arm’s Length Price’ (ALP) and the relevant Rules for computation of such income

THE PR.COMMISSIONER OF INCOME TAX vs. M/S. YOKOGAWA INDIA LTD

The appeal is dismissed

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

Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company:]] [Provided that such eligible assessee shall not include person referred to in sub-section (1) of section 158BA or other person referred to in section 158BD.]" - 12 - ITA No. 431 of 2022 10. An analysis

PR COMMISSIONER OF INCOME TAX vs. M/S TATA POWER SOLAR SYSTEMS LIMITED

Appeals are dismissed at the stage of admission itself as being

Bench: S.G.PANDIT,C.M. POONACHA

13) r/w Section 143(3) of the Act on 27.3.2015, wherein the transfer pricing adjustment was made, as also certain