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Cit Vs. Syndicate Bank

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]127TAXMAN287(Kar)

Advocate for Appellant : E.R. Indra kumar, for the Revenue K.P. Kumar, for the Assessee

ORDERShylendra Kumar, J.In this reference at the instance of the revenue for the assessment year 1987-88 the Tribunal has referred the following 3 questions for the opinion of this court :'1. Whether on the facts and...

Munibyarappa Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : (2001)168CTR(Kar)640

Advocate for Appellant : B. Bhavani Shankar Rao, for the Assessee E.R. Indra kumar, for the Revenue

M.F. Saldanha, J.In these group of appeals, after hearing the appellants learned counsel for sometime we had issued notice to the learned standing counsel who represents the department. On that occasion on 29-3-2001, we had passed...

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Subject : ConstitutionSales Tax/VAT

Acts : 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)

Reported in : ILR2009KAR633

Advocate for Appellant : G. Rabinathan,; Thirumalesh, Advs. in W.P. 9689 and 15084/2006,; R.V. Prasad, Adv. in W.P. 14926/2006,; B.P. Gandhi, Adv. in W.P. 67 and 69/2007,; C.R. Pandit, Adv. in W.P. 483/2007,; Atul K. Alur,

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...

Sri Virupaksha Enterprises and ors. Vs. Commercial Tax Officer, Harapa ...

Court : Karnataka

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 9; Karnataka Sales Tax Act, 1957 - Sections 5, 5(4), 8A and 8A(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 7A

Reported in : ILR1989KAR3163

Advocate for Appellant : E.R. Indra Kumar and ;K.B. Basavarajan, Advs.

ORDERS.R. Rajasekhara Murthy, J. 1. In these cases the construction of Notification No. FD 34 CSL 87 (III) dated 28th March, 1987, issued by the Government under section 8-A of the Karnataka Sales Tax Act, 1957...

Gurukrupa Service Station Vs. Fifth Income-tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Constitution of India - Article 226; Income Tax Act, 1961 - Sections 221 and 221(1)

Reported in : [1986]162ITR831(KAR); [1986]162ITR831(Karn)

Advocate for Appellant : E.R. Indra Kumar, Adv.

Puttaswamy, J.1. This case was posted before me today for orders. But, as agreed to by both sides, this case is treated as listed for final hearing today and is accordingly heard. 2. Under section 221(1)...

Commissioner of Income-tax Vs. Syndicate Bank

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 37 and 145; Banking Regulation Act, 1949 - Sections 24, 24(1), 24(2A), 24(4), 24(5) and 24(6); Reserve Bank of India Act, 1934

Reported in : (2003)180CTR(Kar)1; [2003]261ITR528(KAR); [2003]261ITR528(Karn)

Advocate for Appellant : E.R. Indra Kumar, Adv.

D.V. Shylendra Kumar, J.1. In this reference at the instance of the Revenue for the assessment year 1987-88, the Tribunal has referred the following three questions for the opinion of this court :'(1) Whether, on the...

Commissioner of Income-tax Vs. Global Corporation Limited

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80AB, 80HHC, 80HHC(1), 143(3), 260A and 263; Customs Act, 1962; Finance Act, 1983; Foreign Exchange Regulation Act, 1973

Reported in : (2007)210CTR(Kar)61; [2007]292ITR651(KAR); [2007]292ITR651(Karn); ILR2007(1)KarSN5; 2007(3)KCCRSN193(DB)

Advocate for Appellant : M.V. Seshachala, Adv. for ;E.R. Indra Kumar, Adv.

1. Revenue aggrieved by the order of the Tribunal dated 29.12.2000 passed in ITA No.398 of 2000 in relation to the assessment year 1996-97 is before us.2. Assessment was concluded under Section 143(3) of the Income...

Siddhagiri Vs. Entry Tax Officer, Ii Circle, Commercial Tax Department ...

Court : Karnataka

Subject : Sales Tax

Reported in : 1991(1)KarLJ112; [1993]89STC221(Kar)

Advocate for Appellant : B.P. Gandhi and ;E.R. Indra Kumar, Advs.

M. Rama Jois, J.1. In all these writ petitions, the petitioners have questioned the legality of the levy of entry tax in respect of goods brought within a local area and re-exported after sale to places...

Dy. Cit Vs. H.V. Shantharam

Court : Karnataka

Subject : Direct Taxation

Reported in : [2002]123TAXMAN1093(Kar)

Advocate for Appellant : E.R. Indra Kumar, for the Revenue B.V. Acharya and E.S. Kiresur for the Assessee

ORDERThe petitioner in this petition is the Deputy Commissioner. In this petition, the petitioner has called in question the correctness of the order dated 17-6-2002 passed by the Tribunal in Misc. Petition No. 54 of 2002,...

Vysya Bank Ltd. Vs. Joint Commissioner of Income Tax and anr.

Court : Karnataka

Subject : Direct Taxation

Reported in : (2000)158CTR(Kar)60

Advocate for Appellant : N. Khetty, for the Petitioners E.R. Indra Kumar, for the Respondents

ORDERV.K. Singhal, J.Validity of notices issued under section 226(3) of the Income Tax Act, 1961, has been assailed in all these petitions and, therefore, they are disposed of by this common order.2. The controversy is regarding...