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Kr. Muralidhar Vs. Life Insurance Corpn. of India

Court : Karnataka

Subject : Direct Taxation

Reported in : [2005]144TAXMAN572(Kar)

Advocate for Appellant : E.S. Kiresur for the Petitioner. Sriyuths V.C. Brahmarayappa, M.V. Seshachala, M.K. Bopaiab, N. Devdas, D. Gangadhara and A. Mahabaleshwar 13hat for the Respondent.

ORDERPetitioners are all employees of Life Insurance Corporation of India (hereinafter referred to as the 'LIC') and are working as Development Officers in the various branches of the Corporation.2. In these petitions, petitioners'have sought for quashing...

Swamy Distributors Vs. Asstt. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : [2004]139TAXMAN310(Kar)

Advocate for Appellant : Sarangan and Parthasarathy for the Assessee M.V. Seshachala, for the Revenue

ORDERThe petitioner in this petition is a partnership firm carrying on business, according to it, in consumer goods.2. In this petition, the petitioner has prayed for quashing the intimation dated 30-9-1992, issued by the first respondent...

S. Ujjannappa Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : (2002)174CTR(Kar)239

Advocate for Appellant : S.N. Shyanbhog, for the Assessee M.V. Seshachala, for the Revenue

A.V. Srinivasa Reddy, J.The assessee has presented this appeal with a prayer to set aside the order dated 25-4-2001, passed in ITA 863/1998 on the file of the Tribunal, Bangalore Bench, Bangalore, by which the Tribunal...

N.M Vishwanath Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : (2006)204CTR(Kar)1; [2006]286ITR487(KAR); [2006]286ITR487(Karn); [2006]155TAXMAN170(Kar)

Advocate for Appellant : A. Ramamurthy, for the Applicant. M.V. Seshachala, for the Respondent

N. Kuwar, J.This reference arises out of the order of the Tribunal, Bangalore Bench dated 13-6-1995 made in ITA No. 985/Bang/1989, under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'),...

Ramchandra Pesticides (P) Ltd. Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : (2006)204CTR(Kar)133; [2006]285ITR45(KAR); [2006]285ITR45(Karn); [2006]155TAXMAN111(Kar)

Advocate for Appellant : K. Venugopala Raju for Ganesh Rao, for the Assessee M.V. Seshachala, for the Department

N. Kumar, J.The judgment of the court was delivered by.At the instance of the assessee, the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore, has referred the following questions of law for our opinion under section 256(1)...

Suvardhan Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : [2006]156TAXMAN229(Kar)

Advocate for Appellant : S. Parthasarathi, for the Petitioner M.V. Seshachala, for the Respondent.

ORDERGururajan, J. M/s. Suvardhan of Bangalore is before us seeking an opinion in the light of the order of the Tribunal in ITA No. 405 /Bang/ 1997, dated 22-12-1997.2. The assessee is a registered firm which...

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...

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

Advocate for Appellant : M.V. Seshachala, Adv. in I.T.A. No. 320 of 2004 and I.T.A. No. 2971 of 2005 and; A. Shankar, Adv. in I.T.A. Nos. 325 and 597 of 2004

D.V. Shylendra Kumar 1. This is an appeal of the revenue under Section 260A of the Income Tax Act, 1961 (for short 'the Act') directed against the order dated 31.03.2005 passed by the Income Tax Appellate...

The Commissioner of Income Tax Vs. M.N. Enterprises

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 10(3), 45, 55, 55(2) and 260(1)

Reported in : (2007)213CTR(Kar)478; ILR2007KAR3130; [2007]293ITR35(KAR); [2007]293ITR35(Karn)

Advocate for Appellant : M.V. Seshachala, Adv.

ORDERN. Ananda, J.1. This reference is at the instance of revenue and the questions under reference are:1. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding...

Commissioner of Income-tax and anr. Vs. Tata Coffee Ltd.

Court : Karnataka

Subject : ContractDirect Taxation

Acts : Income Tax Act, 1961 - Sections 55(2) and 260A; Finance Act, 1998; Contract Act - Sections 29; Madras Electrical Undertakings Acquisition Act, 1949

Reported in : (2010)229CTR(Kar)38

Advocate for Appellant : M.V. Seshachala, Adv.

Aravind Kumar, J.1. This appeal by the Revenue under Section 260A of the IT Act, 1961 (Act, for short) is against the order dt. 24th Feb., 2004 passed by Tribunal, Bangalore Bench-B, in ITA No. 526/Bang/1999...