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

Section 54 of the Transfer of Property Act, as under: “Sale” defined.—‘‘Sale” is a transfer of ownership in exchange for a price paid or promised or part- paid and part-promised. Sale how made.—Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion

THE COMMISSIONER OF INCOME TAX vs. M/S FOSROC CHEMICALS INDIA PVT LTD

The appeals are dismissed

Bench: B.V.NAGARATHNA,JAYANT PATEL

Transfer Pricing Officer (hereinafter referred to as ‘TPO’ for brevity) with a direction to recompute the ALP, taking into consideration the allocated expenses by Associated Enterprises to the assessee. Further, the Tribunal has also observed that the entire payment made by the assessee towards ‘management services’ shall be taken as the aggregate payment for all the services rendered

G RAMACHAR vs. THE STATE OF KARNATAKA

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

81-A of the Karnataka Land Revenue Act, 1964; Section 6 of the Karnataka Scheduled Caste and Scheduled Tribe (Prohibition of Transfer of Certain Lands) Act, 1978; Section 8 of the Karnataka Land (Restriction on Transfer) Act, 1991; Rule 114(c) sub-rule (2) Paras (a) and (h) of Income-tax Rules, 1962; Section

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 vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Transfer Pricing Officer (TPO) to follow the directions given by the tribunal in earlier Assessment Year. The tribunal with regard to claim of assessee under Section 14A of the Act directed the Assessing Officer to follow the directions given the claim of the assessee under Section 14A of the Act set aside the finding recorded by the Assessing Officer

COMMISSIONER OF INCOME TAX vs. SHRI. VIKRAM REDDY

In the result, the fifth substantial question of

Bench: ALOK ARADHE,R. NATARAJ

81 of the order passed by the tribunal, it is evident that there was transfer of ownership in shares from 13 individuals in favour of firm BVRE as on 24.03.2006 when the firm made necessary book entries and when the partners made their intentions clear that shares were to be treated as property of the firm in the form

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

price is less than eight times the net annual income of the land. (2) Nothing in sub-section (1) shall apply to lands granted under Section 77. -: 80 :- 81. Sections 79-A, 79-B, and 80 not to apply in certain cases.- (1) Nothing in Section 79-A or Section 79-B or Section 80 shall apply

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

price is less than eight times the net annual income of the land. (2) Nothing in sub-section (1) shall apply to lands granted under Section 77. -: 80 :- 81. Sections 79-A, 79-B, and 80 not to apply in certain cases.- (1) Nothing in Section 79-A or Section 79-B or Section 80 shall apply

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

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

SATHVAHANA ISPAT LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

M/S LAKSHMINARAYANA MINING COMPANY vs. STATE OF KARNATAKA

In the result, these petitions must succeed

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

M/S JEEVAKA INDUSTRIES PRIVATE LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court

M/S. HOTHUR TRADERS vs. STATE OF KARNATAKA

In the result, these petitions must succeed

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

81 Corporation or Mysore Minerals Limited, whichever was higher. So far as the mines situated in the Ballari circle are concerned, by a communication dated October 13, 2008, the forest development tax was sought to be recovered at 12% p.a. 7. The aforesaid notification dated August 16, 2008, and consequential communications were challenged in writ petitions before this Court