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:

Transfer Pricing in International Transactions. Further vide the 2016 amendment, the right to appeal was specifically taken away in order to minimize these disputes. 16. Once the DRP has exercised its power under Section 144C of the Act, the Commissioner loses his jurisdiction to 14 exercise power under Section 263 of the Act. Consequently, the Commissioner cannot issue a show

COMMISSIONER OF INCOME TAX III vs. M/S TIMKEN ENGINEERING

Bench: S.SUJATHA,VINEET KOTHARI

92A(2) before making adjustment for price is squarely covered by various orders of the Tribunal namely, M/s Genisys Integrating Systems (India) Pvt. Ltd., M/s Sap Labs India Pvt. Ltd. v ACIT 2010-TII-44- ITT-BANG-TP, Philips Software Centre Pvt. Ltd. 26 SOT 226 and MSS India Private Limited 32 SOT 132.” 5. The controversy involved herein

FEDERATION OF WINES MERCHANTS ASSOCIATION vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD 21 CSL 2014 dated

M. NARAYANAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD 21 CSL 2014 dated

SRI M MADHAVA GOWDA vs. UNDER SECRETARY TO GOVERNMENT

Bench: The Hon’Ble Mr.Justice Aravind Kumar

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD 21 CSL 2014 dated

SRI SRIDHAR vs. THE STATE OF KARNATAKA

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD

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

Appeals stand disposed of

Bench: S.G.PANDIT,T.M.NADAF

section 92A of the IT Act?" ITA No.835/2018 is filed by respondent/Commissioner of Income Tax and the said appeal was admitted on 08.07.2019 to examine the following 3 substantial questions of law in the order dated 8.07.2019; “1. Whether on the facts and in the circumstances of the case, Tribunal was justified in holding that Revenue has failed to notice