Court : Karnataka
Decided on : Dec-06-2019
..... order in these petitions, petitioners have prayed for striking down the provisions of chapter xii - h inserted in the income tax act, 1961 (for short act, 1961) by the finance act, 2005 (for short act, 2005) w.e.f. 1.4.2005 on the score that it is offending the provisions of article 14 of the ..... this writ petition is filed under articles226and227of constitution of india praying to strike down the provisions of chapter xii-h inserted in the income tax act, 1961 by the finance act, 2005 with effect from14.2005 as offending the provisions of article14of the constitution of india and as being beyond the legislative competence of parliament ..... central revenue building queens road, bangalore-560 001.... respondents (by sri.e.r.indrakumar, adv. for r-2 & r-3 sri.m.v.sheshachala, cgc, for r-3 sri.y.hariprasad, cgc for r1 & r2) this writ petition is filed under articles226and227of constitution of india praying to declare section115wa to wl of the income tax act, 1961 as introduced by the finance act .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-06-2019
..... is extracted hereunder for ready reference:34. audit & submission of accounts. (1) every registered dealer who is, not a company defined under the companies act, 1956 (central act 1 of 1956) or a company incorporated outside india and required to have his accounts audited under sub-section (4) of section 31 shall have his ..... 2 . deputy commissioner of commercial taxes, audit 5, dvo4 room no.204, 2nd floor, vtk - 2, koramangala bangalore - 560047 3 . state of karnataka department of finance by its secretary vidhana soudha ambedkar veedhi bangalore56000 respondents [by sri t.k.vedamurthy, aga.]. these writ petitions are filed under articles226& 227 of the constitution of india, praying ..... the petitioner has challenged the reassessment orders as well as the demand notices dated 17.05.2016 and 18.05.2016 relating to the assessment years 2012-13 and 2013-14 respectively. though the petitioner has sought for a direction to the respondent to allow the deduction of sub-contractor for the assessment .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-27-2019
..... (para.6 to 9 and 13 to16) which reads as under:10. 6. section 144c was inserted in the act by the finance act, 2009 and came into effect from 1st october, 2009. in the notes on clauses to the finance bill, 2009, the reason for insertion of section 144c was as under: the subjects of transfer pricing audit and the taxation ..... refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year, proceedings for which have been completed before the 1st day of july, 2012.3. on the date specified in the notice under sub-section (2), or as soon thereafter as may be, after hearing such evidence as the assessee may produce including ..... senior counsel for the petitioner relied on r.srinivasan vs the asst./deputy commissioner of income tax, central circle i coimbatore decided by the high court of judicature at madras in tax 8 case (appeal)no.354 of 2006 disposed of on 11.09.2012, para.20 which is relevant reads as under: of the in the passing of 20. given .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-29-2019
..... order declaring that the action of the enforcement directorate authorities registered ecir/hq/4/2018 for an alleged offence under prevention of money laundering act, 2012, whereby 10 necessitating the petitioner to appear for an investigation and other proceedings as illegal and resultantly quash the summons issued to the petitioner ..... the lok sabha on the 4th august, 1998. the bill was referred to the standing committee on finance, which presented its report on the 4th march, the 1999 the recommendations standing the central committee accepted by government are that (a) the expressions banking company and person may be defined; ( ..... tax (investigation) 3rd floor, c.r. building annexe, queens road bangalore560001.3. central board of direct taxes through the secretary ministry of finance north block new delhi110001.4. directorate of enforcement through the assistant director, ministry of finance department of revenue6h floor, lok nayak bhawan new delhi110001.... respondents (by sri. prabhuling .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-12-2019
..... , the total income for the entire previous year having not been computed, there is application to quantify the tax as per the rate fixed by the finance act and only after concluding the evasion of the tax as contended in the complaint as per section 276(c)(1) of income tax ..... income tax authorities which reads as under:116. there shall be the following classes of income-tax authorities for the purposes of this act, namely:-" (a) the central board of direct taxes constituted under the central boards of revenue act, 1963 (54 of 1963) [(aa) principal directors general of income-tax or principal chief commissioners of income-tax,]. (b) directors ..... sri a.shankar, senior counsel, for sri shyam sundar m.s., advocate) and: the income tax department by its deputy director of income tax (inv), unit-3(1), central revenue building bengaluru-560 001, respondent (by sri g.rajagopalan, addl. solicitor general a/w sri jeevan j.neeralgi, senior standing counsel) this criminal revision petition is filed under .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-16-2019
..... to specific exceptions carved out under sub-section (2) of section 10-a; (d) a direction was issued under section 20-a of the said act of 1957 by the central government to all the state governments to revisit the mechanism/procedure relating to grant of concessions so that the process is made fair and transparent; (e) ..... hcgp) this writ petition filed under articles226and227of the constitution of india, praying to hold that the application of the petitioner seeking quarry lease vide annexure-a dated1403.2012 is saved under the amended rule8b of the rules and has to be processed under the un-amended provisions of the rules which existed before coming into force ..... writ petition filed under articles226and227of the constitution of india, praying to hold that the application of the petitioner seeking quarry lease vide annexure-a dtd:14.6.2012 is saved under the amended rule8b of the rules and has to be processed under the un-amended provisions of the rules which existed before coming into force .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-19-2019
..... the proceedings against the petitioners in spl.c.c.no.315/2016 on the file of the xxiii addl. city civil and spl. judge for prevention of corruption act, bengaluru in pcr no.41/2012.-.6- in crl.p. no.6224/2016 between1. smt r manjuladevi w/o b r channappagowda aged about66years r/o no.1410, 34th cross, 18th main5h block ..... under section482of the cr.p.c praying to quash the entire proceedings against the petitioners in cr. no.69/2012 on the file of the xxiii addl. city civil and spl. judge for prevention of corruption act at bangalore in pcr no.41/2012 (later numbered as spl.c.c.no.315/2016) for offence p/u/s131)(c) and131)(d) r/w ..... sec.13(2) of prevention of corruption act, 1988 and sec.120b and420of ipc. these petitions having been heard and reserved on2911 .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-2019
..... and servants) service rules, 1964. rules 26 to 30 relate to payment of gratuity. the said rule came into existence prior to the central act, the act of 1972. it was noted that the prior act fell under entry 28, listii schedule vii, whereas the latter was under entry 24 of list iii of the concurrent list, schedule vii ..... servants who are drawing consolidated salary shall be fixed in the respective pay scales after the commencement of the karnataka hindu religious institutions and charitable endowments (amendment) rules, 2012: provided, while sanctioning the above pay scales the proviso under sub- section (2) of section 36 shall be kept in mind that, the salaries of archaks ..... larger bench of this court, to consider the questions arising in this matter, including the question relating to the correctness of the aforesaid judgment dated 10.07.2012 of the division bench of this court in the case of management of venkataramana swamy temple (supra).3. the aforesaid order of reference has been made in .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-26-2019
..... respondent/akademi while resisting the petitioners contention submitted that charge memo, suspension order, notice, penalty and alleged conduct are all at new delhi from 29.11.2012 to 03.06.2014. therefore, merely petitioner had settled at bengaluru after his retirement and communication of penalty order is at bengaluru address, do not give ..... 4. prior history of the same activity having been carried on by government and made over to the new body; 35 it is deemed capable of acting 5. some element of authority or command. whether the legal person is a corporation created by a statute, as distinguished from under a statute, is ..... an event, executive board after considering the recommendation of the finance committee shall decide whether employee is entitled to terms more favourable than those relating to a central government employee of a similar category.27. perusal of the documents various activities in respect of finance issues are concerned, matter is being discussed with the ministry .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-26-2019
..... profit and loss during the period of management of the mine by the central government. thereafter, the coal mines nationalisation laws (amendment) ordinance and act, 1986 was issued. section 19(2) of the principal act as introduced by the amending act act and section 19 of the amending act act providing that the amount payable as compensation shall be deemed to include and ..... passed by the tribunal and respondents should have the benefit of the amended provision.24. in the case of capt. g.r. gopinath and another vs. syndicate bank, industrial finance branch, dickenson road, bangalore and others reported in 2019(1) kar. l.j.349 (db). relevant para nos.19 and 20 reads as under:19. alternatively, for ..... -a post in the pay scale of rs.16690 35690 (annexure-r2) are identified as group a post. this is pursuant to government notification no.73 56 2012 dated 20.09.2013 r/w board decision dated 6.6.2014 and approval of proceedings by chairman dated 18.7.2014.48. moot question for consideration are .....
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