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Cit Vs. Sri Ramakrishna Enterprises

Court : Karnataka

Subject : Direct Taxation

Reported in : (2002)174CTR(Kar)570

Advocate for Appellant : M. V. Seshachala, for the Revenue S.P. Bhat, for the Assessee

ORDERG.C. Bharuka, J.The question of law which requires our consideration is as follows:'Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the building used for the purpose...

K.B. Foams (P.) Ltd. Vs. Deputy Commissioner of Commercial Taxes, Bang ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act - Sections 5(3A), 5(3B), 21, 21(2) and 25A

Reported in : ILR1986KAR3382; 1986(2)KarLJ116; [1986]62STC233(Kar)

Advocate for Appellant : S.P. Bhat, Adv.

ORDERRajasekhara Murthy, J.1. The petitioner-firm supplied polyurethane foam sheets to various manufacturers for use by them as component parts of goods manufactured by them for sale within the State. During the year 1st April, 1976, to...

Khoday Industries P. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80(1A), 80J(1), 80J(4), 80HH and 80HHA

Reported in : (1987)60CTR(Kar)62; [1987]163ITR646(KAR); [1987]163ITR646(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

Puttaswamy, J.1. In this reference made under section 256(1) of the Income-tax Act, 1961 ('the Act'), the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ('Tribunal'), at the instance of the assessee has referred the following question of...

J. Subba Rao and Sons Vs. Commissioner of Income-tax, Mysore

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184, 184(3) and 184(7); Income Tax Rules, 1962 - Rules 22 (5) and 24

Reported in : [1970]77ITR241(KAR); [1970]77ITR241(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

Venkataswami, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, to be hereinafter referred to as the 'Act'. The question referred for our answer is :'Whether on the facts and in the...

Padmanabha Narayana Khadilkar Vs. Agricultural Income-tax Officer, Put ...

Court : Karnataka

Subject : Direct Taxation

Acts : Mysore Agricultural Income Tax Act, 1957 - Sections 37, 67 and 67(6)

Reported in : [1970]77ITR208(KAR); [1970]77ITR208(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

Govinda Bhat, J.1. This writ petition preferred under article 226 of the Constitution of India is directed against the order of assessment dated 30th June, 1967, and a notice of demand of the same date issued...

Estate of Late H.H. Rajkuerba, Dowager Maharani Saheb of Gondal Vs. Co ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 3, 4, 5(1), 41, 41(1), 41(2), 145, 159, 160, 160, 161, 162, 163, 164, 165, 166, 167, 168, 168(1), 168(3), 168(4), 259(2) and 280D

Reported in : (1982)29CTR(Kar)346; [1982]135ITR393(KAR); [1982]135ITR393(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

Srinivasa Iyengar, J. 1. I agree that the questions No. 2(a), (b) and (c) referred in relation to the first three years and the question No. 2(a) to (d) in relation to the assessment year 1970-71...

K. Ramabai Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256 and 271(1)

Reported in : [1987]163ITR671(KAR); [1987]163ITR671(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

Puttaswamy, J.1. In obedience to an order made by this court in CP No. 182 of 1977, the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ('Tribunal'), at the instance of the assessee, has referred the following question...

C. Govindaswamy Vs. State of Mysore

Court : Karnataka

Subject : Sales Tax

Acts : Mysore Sales Tax Act, 1957 - Sections 23(1) and 22(4); Madras General Sales Tax Act - Sections 12(4)

Reported in : [1963]14STC65(Kar)

Advocate for Appellant : S.P. Bhat, Adv.

ORDERHegde, J.1. In this revision petition under section 23(1) of the Mysore Sales Tax Act, 1957, the petitioner challengers the correctness of the remand order passed by the Mysore Sales Tax Appellate Tribunal, Bangalore, in Case...

K. Ashok Kumar and ors. Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(2) and 144B

Reported in : (1987)59CTR(Kar)124; [1986]162ITR543(KAR); [1986]162ITR543(Karn)

Advocate for Appellant : S.P. Bhat, Adv.

Jagannatha Shetty, Agtg. C.J.1. These are references under section 256(1) of the Income-tax Act, 1961. All these references pertain to the same assessee and the assessment year is 1973-74. 2. The Tribunal has referred the following...

Narayani Rao Vs. Commissioner of Commercial Taxes in Karnataka, Bangal ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 21, 21(2) and 23

Reported in : ILR1994KAR506

Advocate for Appellant : E.R. Indrakumar, Adv. for S.P. Bhat

Shivaraj Patil, J.1. This civil revision petition is filed under section 23 of the Karnataka Sales Tax Act, 1957 (for short 'the Act') to revise the order dated April 29, 1988, passed by the Karnataka Appellate...