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Commissioner of Income Tax Vs. Vijaya Bank
Karnataka
Sep-23-2005
Direct Taxation
Interest-tax Act, 1974 - Sections 2, 2(7), 7, 7(1), 10, 10A, 11(5), 13(1), 26C, 28 and 34(1); Income Tax Act - Sections 2(28), 147 and 256(1); Public Debt Act, 1944; Indian Securities Act, 1920; Security (Contract Regulation) Act, 1956; Banking Regulation Act, 1949 - Sections 29; Finance (No. 2) Act, 1991; Companies Act; Reserve Bank of India Act - Sections 42(1B)
(2005)199CTR(Kar)329; [2006]285ITR97(KAR); [2006]285ITR97(Karn)
Sarangan and ;Kumar, Advs.
ORDER1. These references are at the instance of the Revenue. Since the facts and the law involved in all the cases are same or similar, all references are disposed of by this common order.2. Facts as...
Tag this Judgment! AI Brief & AskMithy Granite (P.) Ltd. Vs. Income-tax Officer
Karnataka
Oct-29-2003
Direct Taxation
Income Tax Act, 1961 - Sections 80HHC, 80HHC(1), 80HHC(2); Finance Act, 1991
ILR2004KAR790; [2004]266ITR151(KAR); [2004]266ITR151(Karn)
G. Sarangan, S. Parthasarathy, ;V.K. Raghavan and ;M.V. Seshachala, Advs.
P. Vishwanatha Shetty J. 1. Since in all these matters, a common question is urged, all these matters are taken up together and disposed of by this common order.2. I. T. A. No. 31 of 2001...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. P.K. Narayanan
Kerala
Mar-14-1996
Direct Taxation
Income Tax Act, 1961 - Sections 256(2) and 271(1)
[1997]223ITR169(Ker)
G. Sarangan and; E.R. Venkiteswaran, Advs.
V.V. Kamat, J.1. These are two petitions for the assessment years 1979-80 and 1980-81, respectively, brought before us by the Revenue under Section 256(2) of the Income-tax Act, 1961.2. With the help of learned senior counsel...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Income-tax Vs. B.V. Ramachandrappa and Sons
Karnataka
Jan-18-1991
Direct Taxation
Income Tax Act, 1961 - Sections 37
(1991)97CTR(Kar)180; [1991]191ITR34(KAR); [1991]191ITR34(Karn); 1991(1)KarLJ413
G. Sarangan, Adv.
K. Shivashankar Bhat, J.1. The following question of law has been referred under the provisions of the Income-tax Act, at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the...
Tag this Judgment! AI Brief & AskState of Karnataka and ors. Vs. Hindustan Copper Ltd. and anr.
Karnataka
Jul-26-2004
Sales Tax
Karnataka Sales Tax Act, 1957; Karnataka Tax on Entry of Goods Act - Sections 3 and 3A
ILR2004KAR4866; (2008)11VST64(Karn)
Sarangan, Sr. Adv. for ;S. Parthasarathy, Adv.
ORDERH.L. Dattu, J. 1. The points at issue in these revision petitions are:'Whether the Karnataka Appellate Tribunal was justified in holding that the element of entry tax separately collected and billed by the assessee could not...
Tag this Judgment! AI Brief & AskGovernment of Karnataka Represented by Its Principal Secretary, Financ ...
Karnataka
Jan-02-2009
ConstitutionSales Tax/VAT
Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(1), 9(2) to 9(4), 10, 22, 22(1), 22(5) to (9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79(1); Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Value Added Tax (Amendment) Act, 2006; Karnataka Value Added Tax (Amendment) Act, 2007; Karnataka Value Added Tax (Amendment) Act, 2008; Karnataka Value Added Tax Rule; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act, 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14 19, 19(1) and 19(6)
ILR2009KAR633
K.M. Shivayogiswamy, HCGP
ORDERD.V. Shylendra Kumar, J.1. Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act] and also dealers who are...
Tag this Judgment! AI Brief & AskPhilips Electronics India Ltd. Vs. State of Karnataka
Karnataka
Jan-02-2009
Service Tax
Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 22, 22(1), 22(5) to 22(9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act, 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14, 19, 19(1) and 19(6)
[2009]20STT314
K.M. Shivayogiswamy, Adv.
ORDERD.V. Shylendra Kumar, J.1. Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, 'the Act'] and also dealers who are...
Tag this Judgment! AI Brief & Askincome-tax Officer Vs. H.P. Vishweswaraiah
Karnataka
Apr-17-2001
Direct Taxation
Income-tax Act, 1961 - Sections 54E(3), 155(7A) and 155(10B)
(2001)168CTR(Kar)616; [2001]250ITR863(KAR); [2001]250ITR863(Karn)
G. Sarangan, Adv. for ;S. Parthasarathy, Adv.
M.F. Saldanha, J. 1. We have heard the appellant's learned counsel and learned senior counsel who represents the respondents. The main point raised by the appellant's learned counsel was that admittedly, if one were to look...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Lakshminarayana Mining Co.
Karnataka
Dec-09-1985
Direct Taxation
Income Tax Act, 1961 - Sections 28 and 256;
[1987]165ITR326(KAR); [1987]165ITR326(Karn)
G. Sarangan, Adv.
Puttaswamy, J.1. In this reference made under section 256(1) of the Income-tax Act, 1961 (Central Act NO. XLIII of 1961) ('the Act'), the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ('the Tribunal'), at the instance of the...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Karnataka-i, Bangalore Vs. Cutchi Memon Un ...
Karnataka
Aug-10-1984
Direct Taxation
Income Tax Act, 1961 - Sections 11, 11(1), 41(1), 41(2), 60, 61, 62 and 63
ILR1985KAR362; [1985]155ITR51(KAR); [1985]155ITR51(Karn); 1985(1)KarLJ133
G. Sarangan, Adv.
Jagannatha Shetty, J.1. The common question referred in these references under s. 256(1) of the I.T. Act, 1961 (called 'the Act'), is as follows : 'Whether, on the facts and in the circumstances of the case,...
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