Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

JUSTICE S. SUJATHA I. T. A.No.438/2012 C/W I. T. A. Nos.441/2012, 443/2012, 447/2012, 448/2012, 454/2012, 457/2012, 459/2012, 461/2012, 462/2012, 463/2012 & 464/2012 I. T. A.No.438/2012 BETWEEN: 1. The Commissioner of Income-Tax TDS, HMT Bhavan, Bellary Road, Bangalore 2. The Income-Tax Officer TDS Ward, Aayakar Bhavan, Sedam Road, Gulbarga – 585 105 …Appellants (By Sri Ameet Kumar Deshpande., Advocate

The Commissioner of Income Tax V vs. M/s. S.L. Enterprises,

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS), CIRCLE – 18(1), BENGALURU. ... RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 20.11.2009 PASSED IN ITA NO.803/BNG/2009, FOR THE ASSSESSMENT YEAR 2005- 2 2006, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO; FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE THEREIN

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

natural justice and justification for not making payment do not arise for determination in cases where interest is leviable under section 234B and section 234C.‖ 13. It must be pointed out that this decision was in the context of section 115J, the question being – ―Whether interest under section 234B and section 234C is chargeable even in a case where

The Commissioner of Income Tax [Central] vs. M/s.Medravati Agro Farms Pvt Ltd

The appeal is disposed of

Bench: Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000

TDS) Versus OIL & NATURAL GAS CORPORATION (INDIA) LTD. ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 RULE NOT RECD BACK(63) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE

Commissioner of Income Tax II vs. Sri G.K.Kabra,

In the result, the appeal is partly

JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.381 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59 HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS) TDS CIRCLE 18(2), NO.59, HMT BHAVAN 4TH FLOOR BELLARY ROAD GANGANAGAR, BANGALORE. ... APPELLANTS (BY Mr. K V ARAVIND, ADV.,) AND: M/S. MEDI ASSIST INDIA

The Commissioner of Income Tax-I, Hyderabad. vs. Biological - E Ltd.,

In the result, the appeal is partly

JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.324 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59 HMT BHAVAN 4TH FLOOR BELLARY ROAD GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS) TDS CIRCLE 18(2), NO.59, HMT BHAVAN 4TH FLOOR BELLARY ROAD GANGANAGAR, BANGALORE 560 032. ... APPELLANTS (BY Mr. K V ARAVIND, ADV.,) AND: M/S. TTK HEALTHCARE

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 701 OF 2015 AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 701 OF 2015 AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 701 OF 2015 AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 701 OF 2015 AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 701 OF 2015 AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 701 OF 2015 AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035. BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS

Commissioner of Income tax-V, vs. M/s. INTRACK INC,

JUSTICE AND EQUITY. IN I.T.A.NO.12/2013 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX C R BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME TAX, RANGE - 3 C R BUILDING QUEENS ROAD BANGALORE … APPELLANTS (BY SRI KAMALADHAR G, ADV.) AND: SHRI S.S. WARAD 8 PROP: M/S KARNATAKA ROADLINES NO.13, RANGAPPA REDDY COMPLEX R.V.ROAD, MINERVA CIRCLE BANGALORE-560004 .. RESPONDENT

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

JUSTICE INDERJEET SINGH Judgment 04/09/2017 1. By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby Tribunal has dismissed the appeal of the department and cross objection of the assessee was partly allowed for statistical purposes. 2. This court while admitting the appeal on 19.10.2011 framed following substantial question of law:- “i. Whether

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.303 OF 2013 BETWEEN: TTK HEALTHCARE TPA PRIVATE LIMITED NO.2, H.B. COMPLEX 100FT. BTM RING ROAD BTM 1ST STAGE, BTM LAYOUT BANGALORE-560068 REPRESENTED HEREIN BY ITS MANAGING DIRECTOR MR. GIRISH RAO. ... APPELLANT (BY Mr. T SURYANARAYANA, ADV.,) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE-18(2), 4TH FLOOR NO.59, HMT BHAVAN

Pr. Commissioner of Income Tax-2, vs. M/s Trinity Advanced Software Labs Private Limited,

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.421 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DY. COMMISSIONER OF INCOME-TAX CIRCLE-1(2) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. ABBEY BUSINESS SERVICES (INDIA) PVT., LTD., THE RESIDENCY, 7TH FLOOR

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

JUSTICE SANJEEV NARULA ITA 210/2003 & connected matters Page 5 of 36 J U D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income Tax Act, 1961 („Act‟) of which 1 is by the Assessee and 10 are by the Revenue. Apart from the facts being similar, the questions

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

JUSTICE SANJEEV NARULA ITA 210/2003 & connected matters Page 5 of 36 J U D G M E N T Dr. S. Muralidhar, J.: 1. These are 11 appeals under Section 260-A of the Income Tax Act, 1961 („Act‟) of which 1 is by the Assessee and 10 are by the Revenue. Apart from the facts being similar, the questions