GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

u/s 46A in the hands of shareholders. However, taking the benefit of Article 13 of India-Mauritius DTAA, which provides for capital gain arising on transfer of shares of Mauritius resident taxable in that country and under Mauritius tax laws capital gain is totally exempt, entire transaction used to escape the tax net. Thus to plug this loop hole

K. KRISHNAMURTHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Appeal is disposed of with

Bench: HON'BLE MR. JUSTICE DIPANKAR DATTA

E N T MANMOHAN.J 1. Leave granted. 2. The present appeal has been filed challenging the impugned judgment and order dated 02nd August, 2022 passed by the High Court of Karnataka at Bengaluru in I.T.A. No. 125 of 2017 whereby the High Court dismissed the appeal preferred by the Appellant under Section 260A of the Income

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or an order passed by a Chief Commissioner or a Director General or a Director under section 272A.” An appeal before the High Court would lie on a substantial question of law as provided for under Section 260A

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

E N T S. RAVINDRA BHAT, J. 1. Special leave to appeal granted. With consent of counsels, this appeal was heard finally. This appeal arises from an order1 of the Delhi High Court rejecting the appeal, by the present appellant (hereafter “the revenue”) and affirming the order of the Income Tax Appellate Tribunal (ITAT) which quashed the assessment order against

JT.COMMR.OF INCOME TAX,SURAT vs. SAHELI LEASING & INDUSTRIES LTD

Appeals stand allowed as mentioned hereinabove but with

e) Language should not be rhetoric and should C.As. @ SLP (C) No. 5241 of 2007 etc…. (contd.) 4 not reflect a contrived effort on the part of the author. f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any case not beyond a period of three months. Keeping it pending

SRI T. ASHOK PAI vs. COMMISSIONER OF INCOME TAX, BANGALORE

The appeal is allowed

E N T CIVIL APPEAL NO. 2747 OF 2007 (Arising out of SLP (C) No.1194 of 2006) S.B. Sinha, J. 1. Leave granted. 2. The assessee is in appeal before us aggrieved by and dissatisfied with a judgment dated 29.9.2005, passed by a Division Bench of the Karnataka High Court in ITRC No.492 of 1998 whereby and whereunder answer

VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR vs. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION)

Bench: The Additional Chief Metropolitan Magistrate (E.O.Ii), Egmore, Chennai, For The Offence Under Section 276C(1)2 Of The Income Tax Act, 1961, (In Short “It Act”) For Assessment Year 2017- 1 High Court Of Judicature At Madras. 2 Wilful Attempt To Evade Tax, Etc. 1 Digitally Signed By Gulshan Kumar Arora Date: 2025.08.28 20:56:48 Ist Reason: Signature Not Verified

E N T J.K. MAHESHWARI, J. 1. Leave granted. 2. The appellant invoked the jurisdiction of the High Court1 in Crl. OP. No. 28763 of 2018 for quashing of the proceedings of EOC No. 242 of 2018 initiated by the Revenue, before the Additional Chief Metropolitan Magistrate (E.O.II), Egmore, Chennai, for the offence under Section 276C(1)2

KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE

The appeal is allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

E N T NAGARATHNA, J. This appeal has been filed assailing the judgment dated 06.07.2012, passed by the High Court of Karnataka at Bangalore, in Writ Appeal No. 2458 of 2010 whereby the judgment of the learned Single Judge dated 20.05.2010 passed in Writ Petition No. 12239 of 2008, remanding the matter to the Settlement Commission to determine afresh