PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

2) An appeal may lie under this section from an appellate decree passed ex- parte. 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., 35/80 (3) In an appeal under this section, the memorandum of appeal shall precisely state the substantial question of law involved

PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

2) An appeal may lie under this section from an appellate decree passed ex- parte. 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., 35/80 (3) In an appeal under this section, the memorandum of appeal shall precisely state the substantial question of law involved

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

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

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

56. Before proceeding further, it would be useful to refer to Articles 246 of the Constitution. Article 246 deals with subject matter of laws made by Parliament and by the Legislatures of States. -: 68 :- (a) Clause (1) of Article 246 states that notwithstanding anything in clauses (2) and (3) Parliament has exclusive power to make laws with respect

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

56. Before proceeding further, it would be useful to refer to Articles 246 of the Constitution. Article 246 deals with subject matter of laws made by Parliament and by the Legislatures of States. -: 68 :- (a) Clause (1) of Article 246 states that notwithstanding anything in clauses (2) and (3) Parliament has exclusive power to make laws with respect

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

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

X Royan, d/o Manikyam, aged about 58 years, Glaxosmithkline 41 Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 145. Elizebeth Tarsius, d/o D Devaraj, aged about years, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road, Bangalore-560049 146. Lezinda Francis, d/o A J Thomas, aged about 58 years, Glaxosmithkline Pharmaceuticals Limited, Devanahalli Road, Off Old Madras Road

THE COMMISSIONER OF INCOME TAX vs. M/S GENISYS INTERGRATING SYSTEMS

Bench: S.SUJATHA,VINEET KOTHARI

X of IT Act relates to special provisions relating to avoidance of tax and sec.92 therein relates to computation of income from international transactions having regard to ALP. Thus, it can be seen that only international transactions between the associated enterprises either or both of whom are non-resident are to be computed having regard to ALP. This issue

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

price for sale of property sold by her husband which is western portion of Tataguni estate in favour of plaintiff-Company and she has not agreed to sell the plaint schedule property to the plaintiff at the rate of Rs.40,000/- per acre. 17. It is further claimed that Managing Director of plaintiff-Company K.T. Bhagath was with

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

x) & (y) of the PMLA. Therefore, the Directorate of Enforcement has recorded Enforcement Case Information Report in ECIR No. BGZO/32/ 2020 on 09.09.2020 and initiated investigation under the PMLA. 3.6. Post recording of ECIR on 09.09.2020, the Complainant took up the further investigation WP No. 13261 of 2020 24 of the above case and initially sought for the issuance

PR. COMMISSIONER OF INCOME TAX-4 vs. M/S. KSHEMA TECHNOLOGIES LIMITED

Bench: S.SUJATHA,VINEET KOTHARI

X of the I.T. Act as well as Rule 10 of I.T. Rules, the CIT (Appeals) has proceeded to take the AEs of the assessee as tested party and further recomputed their profit margin by excluding certain expenses which we find is not permitted under the provisions of transfer pricing. Not only changing the tested party from the assessee

THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S BIESSE MANUFACTURING COMPANY PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

Pricing Officer has considered the comparable on the basis of qualitative and quantitative filters? 2. Whether on the facts and in the circumstances of the case, Tribunal is right in law in setting aside the disallowance made by assessing authority under section 2(24)(x) read with section 36(1)(va) for the Act on account of belated remittance

HINDUSTAN CALCINED METALS PRIVATE LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

56 AGED AROUND 78 YEARS R/O.Dr.NAGAN GOWDA GARDENS STATION ROAD, HOSPET-583 201 BELLARY DISTRICT ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SHRI.ANIRUDH ANAND, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESWARAM BANGALORE

M/S PADMAVATHI FERROUS LTD vs. GOVERNMENT OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

56 AGED AROUND 78 YEARS R/O.Dr.NAGAN GOWDA GARDENS STATION ROAD, HOSPET-583 201 BELLARY DISTRICT ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SHRI.ANIRUDH ANAND, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESWARAM BANGALORE

M/S ELECTROTHERM (INDIA)LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

56 AGED AROUND 78 YEARS R/O.Dr.NAGAN GOWDA GARDENS STATION ROAD, HOSPET-583 201 BELLARY DISTRICT ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SHRI.ANIRUDH ANAND, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESWARAM BANGALORE

M/S. BMM ISPAT LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

56 AGED AROUND 78 YEARS R/O.Dr.NAGAN GOWDA GARDENS STATION ROAD, HOSPET-583 201 BELLARY DISTRICT ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SHRI.ANIRUDH ANAND, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESWARAM BANGALORE

IRON ORE END USERS ASSOCIATION vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

56 AGED AROUND 78 YEARS R/O.Dr.NAGAN GOWDA GARDENS STATION ROAD, HOSPET-583 201 BELLARY DISTRICT ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SHRI.ANIRUDH ANAND, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESWARAM BANGALORE

SATHVAHANA ISPAT LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

56 AGED AROUND 78 YEARS R/O.Dr.NAGAN GOWDA GARDENS STATION ROAD, HOSPET-583 201 BELLARY DISTRICT ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SHRI.ANIRUDH ANAND, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESWARAM BANGALORE