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Deputy Commissioner of Income-tax and anr. Vs. Karnataka Bank Ltd.

Court : Karnataka

Reported in : [2009]316ITR345(KAR); [2009]316ITR345(Karn); (2008)218CTR(Kar)273; 2008AIRSCW1287; 2008(2)SCC475.

..... aggregate average advances made by such branches, computed in the prescribed manner.6 section 36(1)(vii) and (viia), as it stood after the amendment made by the finance act, 1985, read as follows:36. (1) the deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the ..... country outside india or a non-scheduled bank, an amount not exceeding ten per cent, of the total income (computed before making any deduction under this clause and chapter vi-a) or an amount not exceeding two per cent, of the aggregate average advances made by the rural branches of such bank, computed in the prescribed manner, ..... aggrieved by the said order passed by the commissioner of income-tax (appeals), preferred to file appeal before the income-tax appellate tribunal.similarly, for the assessment year 1994-95, it filed another appeal against that part of the order of the commissioner of income-tax (appeals) which was against it. that is how both the .....

Micro Labs Ltd., Vs. Deputy Commissioner of Income-tax (Assessment) an ...

Court : Karnataka

Reported in : (2001)166CTR(Kar)148; [2001]247ITR333(KAR); [2001]247ITR333(Karn); [2001]115TAXMAN27(Kar)

..... s wife and two sons have been mentioned in the notice issued under section 132.3. the voluntary disclosure of income scheme, 1997, introduced by chapter iv (sections 62 to 78 of the finance act, 1997 ('the act' for short)), was in force between july 1, 1997, and december 31, 1997. the relevant provisions of the scheme are as follows :section ..... the central board of direct taxes, to the extent to which they precluded them from availing of the benefit of filing a declaration under section 64(1) of the finance act, 1997, in the year of search or any earlier year/s, as discriminatory, arbitrary and illegal and opposed to article 14 of the constitution and for a ..... was clarified that if survey operations were carried out on september 30, 1993, i.e., previous year 1993-94, no disclosure could be made for the assessment year 1994-95, but the declarations of income can be made for the assessment year 1993-94 and earlier assessment years and the declarations can also be made for the assessment year .....

Srinidhi Anantharaman, Managing Director, Geo Desic Techniques Pvt. Lt ...

Court : Karnataka

Reported in : [2007(115)FLR711]; ILR2007KAR3055; 2007(5)KarLJ446

..... (37 of 1964), or the airports authority of india constituted under sections of the airports authority of india act, 1994 (55 of 1994), or a regional rural bank established under section 3 of the regional rural banks act, 1976 (21 of 1976), or the export credit and guarantee corporation limited or the industrial reconstruction corporation of india limited, or the banking service commission established ..... the central government or in relation to an industrial dispute concerning a dock labour board established under section 5-a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial finance corporation of india limited formed and registered under the companies act, 1956, or the employees' state insurance corporation established under section 3 of the employees' state insurance .....

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

..... a particular manner, the question of the party approaching the very departmental authorities would make no difference. that apart, these assessment orders are passed after coming into force of the finance act, 1994 and when service tax was imposed. the question for consideration is, when once by a parliamentary legislation, service tax is levied on the entire consideration received by the assessee, whether ..... and its analysis will have to be made by considering the circulars issued by the department and then record my finding thereon. 'statutory provisions of income tax act, 1961: chapter i definitions. 2. in this act, unless the context otherwise requires, (24) "income" includes "(ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort .....

Dr. M.V. Shetty Memorial Trust, Mangalore and Others Vs. Rajiv Gandhi ...

Court : Karnataka

Reported in : 2000(1)KarLJ48

..... of rule 6 of annexure-a statutes adopted by the 1st respondent-university under section 62 of the rajiv gandhi university of health sciences act, 1994, hereinafter referred to as 'the 1994 act' for brevity, in relation to affiliation of colleges to the said university. the brief facts run thus:2. the petitioners have ..... of medicine. expenditure on administration, management and conduct of examination throughout the state is not comparable with other established universities in the state. examination and finance branches have been computerised for rendering speedy service to the students and affiliated colleges. part of the administration is also computerised. a university of this size ..... sat, e-mail have been established at a considerable cost. erstwhile hospital building is renovated for the purpose of installing the university administration, examination and finance wing and a big hall for use at the time of evaluation of answer scripts, etc., has been put up at a total cost of rupees .....

City Tobacco Mart and ors. Vs. Income-tax Officer, Urban Circle, Banga ...

Court : Karnataka

Reported in : AIR1955Kant49; AIR1955Mys49

..... aswell as to 'secure finality and validity of completed proceedings', under the pre-existing state legislation. this is made clear by section 13(1)of the indian finance act which states that the state legislation shall cease to have effect except for, levy, assessment and collection of income-tax and super-tax in respect of some previous ..... article 278 authorises the government of india to enter into an agreement with the government of a part b state and provides for the-provision of the chapter in which articles 265 and 278 are found to have effect subject to the terms of such agreement. since such an agreement has been entered into and ..... affecting most federal subjects (including taxes on income) which will arise in connection with federal financial integration in all states, have been set out in paragraph 11 of chapter ii in part ii of our eeport. those relating to legal matters are, however, reproduced below for convenient reference : legislation relating to 'federal' subjects should-be .....

Sumit Kumar S/O Dr. Lal Bahadur Shah Vs. Rajiv Gandhi University of He ...

Court : Karnataka

Reported in : ILR2009KAR3135; 2009(5)KarLJ228:2009(4)KCCR2465

..... 5. at this stage, to appreciate the matter better, it is relevant to note certain provisions of the rajiv gandhi university of health sciences act, 1994. section 13 of the act reads thus:section 13: powers and duties of the vice-chancettor: (1) the vice-chancellor shall be the principal executive and academic officer ..... family welfare, karnataka;(iii) the director of medical education, karnataka;(iv) the director of indian system of medicine and homoeopathy, karnataka;(v) the president, karnataka chapter of the indian medical association;(vi) the president, karnataka medical council;(vii) three persons elected by the senate amongst themselves;(viii) one professor nominated by the ..... following shall be the authorities of the university namely:(i) the senate;(ii) the syndicate:(iii) the academic council:(iv) the planning board;(v) the finance committee;(vi) the board of studies;(vii) such other bodies as may be declared by the statutes to be the authorities of the university.section 24: the .....

The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

..... cenvat credit rules, 2004 (prior to its amendment from 1.4.2008), central excise act, 1944 as well as the finance act, 1994. 8. in exercise of the power conferred by section 37 of the central excise act 1994 and section 94 of the finance act, 1994 the central government have promulgated the cenvat credit rules 2004. it defines input, input ..... the central government by virtue of the powers conferred on it both by the central excise act, 1944 and finance act, 1994 whereas the determination of value of excisable goods rules, 2000 are framed only under the central excise act. duty or service tax is payable both on goods which are manufactured or produced and services ..... . 2. the assessee m/s.abb limited, maneja, vadodara is engaged in the manufacture of transformer, circuit breaker, etc., falling under chapter 85 of the central excise tariff act, 1985. the assessee is having central excise registration no.aaaca3834bxm007. the assessee is availing the cenvat credit as per the provisions of the .....

Syed Mudir Agha Vs. State of Karnataka, Rep. by Principal Secretary an ...

Court : Karnataka

Reported in : ILR2008KAR1722; 2008(5)KarLJ378; 2008(3)KCCR1419; 2008(3)AIRKarR394

..... is against any public policy or democratic norms enshrined in the constitution.15. the appointment of the petitioner is under the karnataka state minorities commission act, 1994 and as such the provisions of the enactments of other states cannot be read into it. it is not permissible to rely upon the provisions of other ..... at the pleasure of the government are not the same as normal or ordinary appointments. the normal or ordinary principles of recruitment applicable to posts governed by chapter i of part xiv of the constitution of india would not apply to the instant appointment being an appointment at the pleasure of the government. the ordinary ..... said commission is constituted under section 3 of the karnataka state minorities commission act, 1994 (for short hereinafter referred to as the 'act'). he was appointed by the order dated 5.10.2007 passed under section 4 of the act. the term of office prescribed under the act is for a period of three years from the date of appointment, .....

Karnataka Woods and Plywoods Vs. Union of India (Uoi) and ors.

Court : Karnataka

Reported in : 2009(171)LC1(Karnataka); 2009(4)KarLJ683

..... any farther controversy between the revenue and the assessee. but, unfortunately for the assessee, the legislature introduced the provisions of section 11aa of the central excise act by way of finance act, 1995 and with effect from 26-5-1995.section 11aa reads as under:section 11aa. interest on delayed payment of duty.-(1) subject to the ..... rajesh chander kumar, learned counsel for the petitioner is that levy of interest under section 11aa is a subsequent liability introduced to the act by way of amendment to the parent act by the finance act, 1995; that the duty liability of the petitioner for the said periods had already been finalised in the year 1992 when the demand ..... as indicated by the assessee was not accepted, but, the classification by the authority was as block boards dutiable under entry 4408.90, chapter 44 of the schedule to the central excise tariff act, 1985.5. the assessee was not very happy with this classification and it appears, had carried the matter by way of appeal .....