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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...

B.N. Reddy Vs. Asstt. Cit and anr.

Court : Karnataka

Subject : Direct Taxation

Reported in : (2006)202CTR(Kar)578; [2006]284ITR745(KAR); [2006]284ITR745(Karn); [2006]155TAXMAN295(Kar)

Advocate for Appellant : K.P. Kumar for A. Shankar, for the Assessee M.V Seshachala, for the Revenue.

ORDERMohan Shantanagoudar, J.Heard Sri K.P. Kumar, learned senior advocate appearing for Sri A. Shankar for petitioner and Sri M.V. Seshachala, learned Central Government standing counsel, appearing on behalf of the respondents and perused the material on...

Diebold Systems Pvt. Ltd. Vs. the Commissioner of Commercial Taxes

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 4, 5(3), 22A, 22A(1), 22A(2) and 24(1); Karnataka Sales Tax Rules, 1957 - Rule 27E(1); Information Technology Act, 2000; Karnataka Tax on Entry of Goods Act, 1979

Reported in : ILR2005KAR2210; [2006]144STC59(Kar)

Advocate for Appellant : K.P. Kumar, Sr. Adv. for ;King and Patridge, Advs.

H.L. Dattu, J.1. The appellant is a public limited company engaged in the manufacture and supply of Automated Teller Machines (ATM's for short). In view of the configuration and for the purpose for which is put...

Dattaram Advertising Private Ltd. and Another Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2, 11, 12(1), 12(3), 12A, 12A(1) and 23(3)

Reported in : [1991]81STC394(Kar)

Advocate for Appellant : K.P. Kumar for M/s King and Partridge

M.P. Chandrakantharaj Urs, J. 1. There petitions are disposed of by this common order, as all of them raise the same questions of law which are required to be decided by us under section 23(3) of...

Motor Industries Company Ltd. Vs. Union of India (Uoi) and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Companies Act, 1913; Income Tax Act, 1961 - Sections 45, 45(1), 54EC and 88; National Bank for Agriculture and Rural Development Act, 1981 - Sections 3; National Highways Authority of India Act, 1988- Sections 3; Companies Act, 1956; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1)

Advocate for Appellant : K.P. Kumar, Adv. for King & Partridge

D.V. Shylendra Kumar, J.1. The writ petitioner is a company registered under the provisions of the Indian Companies Act, 1913, and an assessee under the provisions of the IT Act, 1961 (for short 'the Act'). The...

Commissioner of Income-tax Vs. Syndicate Bank (Formerly Syndicate Bank ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29, 30, 31, 37, 37(1), 37(4), 141A, 141A(4), 143(3) and 214; Income Tax Rules, 1962 - Rule 6C

Reported in : (1986)52CTR(Kar)117

Advocate for Appellant : K. Srinivasan, ;K.P. Kumar and ;H. Raghavendra Rao, Advs.

K.S. Puttaswamy, J.1. In these references and cross-reference made under section 256 of the Income-tax Act, 1961 (the Act), the Income-tax Appellate Tribunal, Banglore Bench, Banglore (Tribunal), at the instance of the Revenue and the assessee...

Sanghameshwar Coffee Estates Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Agricultural Income Tax Act, 1957 - Sections 5(1) and 12; Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976

Reported in : (1986)55CTR(Kar)252; [1986]160ITR203(KAR); [1986]160ITR203(Karn)

Advocate for Appellant : K.P. Kumar, Adv.

K.S. Puttaswamy, J.1. M/s. Attikhan (Biligiri) Limited, Bangalore ('Attikhan'), a public limited company incorporated under the Companies Act, 1956, inter alia, owned an extensive coffee estates measuring about 427 acres in Chamarajnagar Taluk of Mysore District...

Motor Industries Company Ltd., a Company Registered Under the Indian C ...

Court : Karnataka

Subject : Direct Taxation

Acts : Indian Companies Act, 1961; Income Tax Act, 1961 - Sections 45, 54EC and 88; National Bank for Agriculture and Rural Development Act, 1981; National Highways Authority Act, 1988 - Sections 3; Companies Act, 1956; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1); National Highway Act, 1988 - Sections 3

Reported in : [2007]289ITR134(KAR); [2007]289ITR134(Karn)

Advocate for Appellant : K.P. Kumar, Sr. Counsel and ;King and Partridge Adv.

ORDERD.V. Shylendra Kumar, J.1. Writ petitioner is a company registered under the provisions of the Indian Companies Act, 1961 and an assessee under the provisions of the Income Tax Act, 1961 (for short 'the Act'). Petitioner...

D.A. Graham and Vs. Commissioner of Income Tax and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45, 48, 53, 54, 54B, 54D, 54E, 54F and 295

Reported in : (1986)51CTR(Kar)133; ILR1985KAR2143; [1985]154ITR879(KAR); [1985]154ITR879(Karn)

Advocate for Appellant : K.P. Kumar, Adv.

Puttaswamy, J.1. As the questions that arise for determination in these cases are interconnected, we propose to dispose of them by a common order. I.T.R.C. No. 12 of 1975 : 2. In this reference made under...

The Coffee Board Vs. Commissioner of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 1, 2, 3, 4, 4(1), 5, 5(1), 5(2), 5(3), 6, 7, 10, 11, 13, 14, 15 and 17

Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)

Advocate for Appellant : F. S. Nariman, Senior Advocate assisted by R.J. Babu;V.P. Raman, Senior Advocate assisted by T. Subba Rao, ; P.K. Kurien, Senior Advocate, ; K.P. Kumar and ;B. Veerabhadrappa, Advs.

ORDERPuttaswamy, J.1. On a reference made by one of us, these cases were posted before a Division Bench for disposal. 2. A statutory Board called 'the Coffee Board' ('the Board') which was formerly called the Indian...