PR.COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY INDIA PVT LTD

In the result, we do not find

Bench: ALOK ARADHE,M.G.S. KAMAL

Transfer Pricing Officer by an order dated 13.06.2012 after affording an opportunity to the assessee passed an draft order of assessment on 05.07.2012 and forwarded the same to the assessee on 11.07.2012. The assessee filed an objection before the Dispute Resolution Panel on 09.08.2012. Thereafter, the Dispute Resolution Panel passed an order on 22.04.2013. The Assessing Officer passed a final

PR COMMISSIONER OF INCOME TAX-5 vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT.LTD.

In the result, we do not find any merit in this appeal

Bench: ALOK ARADHE,R. NATARAJ

Transfer Pricing Officer, there is a definite impact on the net margins of the assessee as compared to comparable companies. Therefore, there is a need of making an adjustment to eliminate differences into accounting policies of the assessee and the comparable companies in terms of the Rules. It is also argued that Tribunal has rightly accepted the aforesaid submission

COMMISSIONER OF INCOME TAX vs. SRI.M.R.JANAKIRAM (HUF)

The appeal is allowed

Bench: ARAVIND KUMAR,E.S.INDIRESH

6 - OSA No. 19 of 2015 High Court dated 16.08.2019 passed in OLR No.5/2019, the Official Liquidator had paid a sum of Rs.50,52,521/- to M/s.Kotak Mahindra Bank towards an interim dividend (at the rate of 50 paisa in a Rupee) Now the Company in liquidation is having Rs.14,01,923/- only available to the credit of the Company

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

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

Appeal is allowed

Bench: B.MANOHAR,N.KUMAR

6. The assessing authority proposed to bring to tax the gain arising on the sale of the shares as short term capital gain on sale of the immovable property by holding that the transaction was virtually for sale of the immovable property to DLFCDL and the sale of shares was only a devise to escape from taxation. The share holders

THE COMMISSIONER OF INCOME-TAX vs. M/S ING VYSYA BANK LTD

The appeal is dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

250 read with 254 of the IT Act, the CIT(Appeals) partly allowed the appeal. The assessee challenged the same in ITA No.1143/Bang/2010 for the A.Y.2004-05, before the ITAT and the same has been allowed in part by the impugned order. 4. Revenue has framed following questions in this appeal: 1 ' IT Act ' for short 2 Commissioner of Income

LANGDON & SEAH CONSULTING INDIA PRIVATE LIMITED

The appeal is dismissed

Bench: VINEET KOTHARI

250 read with 254 of the IT Act, the CIT(Appeals) partly allowed the appeal. The assessee challenged the same in ITA No.1143/Bang/2010 for the A.Y.2004-05, before the ITAT and the same has been allowed in part by the impugned order. 4. Revenue has framed following questions in this appeal: 1 ' IT Act ' for short 2 Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. M/S PRESTIGE ESTATE PROJECTS PVT LTD

Appeal is hereby dismissed

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

6. Per contra, Sri Ashok A. Kulkarni, learned Advocate appearing for assessee would support the order passed by Tribunal and contends that finding 8 recorded by Tribunal are questions of facts and even otherwise, substantial questions formulated by this Court be answered in favour of the assessee. He would draw the attention of the Court to reply given

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

Bench: S.SUJATHA,VINEET KOTHARI

6 Raja Bejoy Singh Dudhuria Vs. CIT 1 ITR 135 (Privy Council) 28-31 9 CIT Vs. Nagarbail Salt-Owners Co-Op Society Ltd 291 CTR 287 (Kar) 48-53 22 DCIT, Vs. T. Jayachandran Civil Appeal No.4341 of 2018 dated 24.04.2018 (SC) (2018) 406 ITR 1 SC) 123-137 23 CIT Vs. Sunil J Kinariwala

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

Bench: S.SUJATHA,VINEET KOTHARI

6 Raja Bejoy Singh Dudhuria Vs. CIT 1 ITR 135 (Privy Council) 28-31 9 CIT Vs. Nagarbail Salt-Owners Co-Op Society Ltd 291 CTR 287 (Kar) 48-53 22 DCIT, Vs. T. Jayachandran Civil Appeal No.4341 of 2018 dated 24.04.2018 (SC) (2018) 406 ITR 1 SC) 123-137 23 CIT Vs. Sunil J Kinariwala

THE PR COMMISSIONER OF INCOME TAX vs. SHRI H NAGARAJA

Bench: S SUNIL DUTT YADAV,B.S PATIL

6 & 6.1 wherein they had offered 15 Rs.50,00,000/- over and above the income declared in the return of income, this addition is confirmed.” 16. In so far as the head ‘unexplained investment’, the Appellate Commissioner has held as under in paragraph 3.3.6. “….. It is fact that the appellant has offered a sum of Rs.50

N ASHOK vs. THE 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

SMT RADHA 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

SHADRACH vs. THE 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

SMT R BHAGYALAKSHMI vs. THE 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

SMT. ANITHA B N vs. THE 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

SRI C P SRINATH 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

SMT ERAMMA 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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL