IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR. JUSTICE B.MANOHAR STA NO.
|
|
- Pamela Wade
- 6 years ago
- Views:
Transcription
1 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 11 TH DAY OF OCTOBER 2013 PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR. JUSTICE B.MANOHAR BETWEEN: STA NO.77/2010 M/s.Lanco Infratech Limited., No.EC-516, 5 th A Cross, HRBR Layout, 2 nd Block, Kalyan Nagar, Bangalore Represented by its Director(Finance), Sri.V.Srihari, Aged about 54 years, S/o.Late Sri.V.Chalapathi Rao.. Appellant (By Sri.M.Thirumalesh, Adv.) AND: 1. Additional Commissioner of Commercial Taxes, Zone I, Vanijya Therige Karyalaya, Gandhinagar, Bangalore Joint Commissioner of Commercial Taxes (Appeals)-1, Vanijya Therige Karyalaya,
2 2 Gandhinagar, Bangalore Commercial Tax Officer, Tumkur Road Checkpost (Inward), Nelamangala Taluk, Bangalore..Respondents (By Sri.Vedamurthy, T.K., HCGP) This STA filed U/s. 66(1) of the KVAT Act, 2003, against the Revision Order dated passed in No.ZAC-1/BCD/SMR/29/10-11, T.No.657/10-11, on the file of the Additional Commissioner of Commercial Taxes, Bangalore, setting aside the appeal order and restoring the order of assessment tot he Assessing Authority and accordingly concluding the revision proceedings. This appeal is coming on for hearing this day, B.MANOHAR J., delivered the following: J U D G M E N T In this appeal, the appellant is challenging the legality and correctness of the order dated made in No.ZAC-1/BCD/SMR/29/10-11 passed by the Additional Commissioner of Commercial Taxes, Bangalore under Section 64(1) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the Act
3 3 for short) setting aside the order passed by the First Appeal Authority. 2. The appellant is a Company incorporated under the Companies Act, 1956 and a dealer registered under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as KVAT Act) and also Central Sales Tax 1956 (hereinafter referred to as the CST Act ). The appellant is engaged in the execution of works contracts for construction of buildings, roads and installation of thermal power project at Nandikur village of Udupi District. 3. The appellant s office at Bangalore situated within the jurisdiction of local VAT officer 020. However, in the year 2007, appellant has shifted the Principal place of business from VAT officer 020 to VAT officer 055 w.e.f and the same was communicated to the competent authorities in the prescribed Form VAT-3.
4 4 4. The case of the appellant is that they had taken the contract work of installation of thermal power project at Nandikur village, Udupi District. After completion of the project, they took up execution of project at Kondappalli, Ibrahimpatna at Vijayawada in Andhra Pradesh. The Steel centering materials and other materials lying at the work place of Nandikur village, Udupi District were required to be moved to the project site at Kondappalli. As per Rule 157 of KVAT Rules, the Delivery Note in Form VAT 505 are the documents prescribed to be carried by persons-incharge of the goods vehicle for transportation. The available Form VAT 505 was made use for the purpose of transportation of Steel centering work from the thermal power project, Nandikur to Kondappalli, 5 lorry loads of steel cribs were transported. The said vehicle was intercepted on by the Check-post authorities at Nelamangala. The person in-charge of the goods produced the delivery notes in Form VAT 505.
5 5 The Check-post authorities did not accept the said delivery notes on the ground that Form VAT 505 are not electronically generated as per the notification dated issued by the Commissioner, Commercial Tax and thereby violated Section 157(2) of the Act. The person in-charge of the goods explained the circumstances under which, old Form VAT 505 were used. However, the Check-Post authorities did not accept the said delivery notes on the ground that they are not electronically generated and rejected the explanation offered by the appellant and passed an order dated levying penalty of Rs.2,50,000/-. 5. The appellant being aggrieved by the order passed by the Check-post authorities filed an appeal before the Joint Commissioner of Commercial Tax (Appeals)-I, Bangalore and explained the circumstances under which, they were compelled to use old Forms VAT 505.
6 6 It is submitted that the project area is at the remote place of Nandiukur village and there was no Internet access. In view of the urgency, the existing Forms have been used. The goods transported were not for sale and it is only a stock transfer from Nandikur village to Kondappalli, Andhra Pradesh. Hence, the said goods are not liable to be taxed. Further the notification issued by the Commissioner dated is not applicable to the appellant. The Appellate Authority, after considering the matter in detail, accepted the contention of the appellant by its order dated allowed the appeal and set aside the penalty order passed by the Check-post authorities. 6. On review of the cases, the Additional Commissioner of Commercial Tax found that the order passed by the First Appellate Authority is erroneous in law and it is prejudicial to the interest of the revenue. Accordingly, the Additional Commissioner for
7 7 Commercial Tax issued notice under Section 64 (1) of the Act on for revision of the order passed by the First Appellate Authority. The appellant filed objections to the said proceedings and reiterated the contentions urged before the First Appellate Authority and also explained the circumstances under which, they could not use the electronically generated Forms VAT 505 stating that the goods being transported were not for sale and it is only a stock transfer. No tax can be levied on the said goods and there is no revenue loss to the State Government. The Revisional Authority by its order dated allowed the revision petition and set aside the order passed by the First Appellate Authority and restored the order passed by the Checkpost authorities imposing penalty, on the ground that the action of the appellant is in infraction of law and violated Section 53(2)(b) read with Rule 157(1) of the Rules. Being aggrieved by the order dated
8 8 passed by the Additional Commissioner Commercial Tax, Zone-I under Section 64-1 of the KAVT Act. 7. Sri.M.Thirumalesh, learned counsel appearing for the appellant contended that the order passed by the Revisional authority is contrary to law. The notification dated issued by the Commissioner of Commercial Taxes is not applicable since the appellant s Principal office is situated within the jurisdiction of LVO 055. The notification dated is applicable only insofar as the jurisdictions that fall within LVO 020, LVO 065 and LVO 075. This aspect of the matter is completely overlooked by the Revisional Authority. Further, the Steel cribs (steel centering materials) are transported from one project place to another. It is only a stock transfer and the question of payment of tax does not arise. The State Government has not suffered any loss. The appellant s project area is situated in the remote area of Nandikur village and there is no access
9 9 to Internet facilities. The Use name and password pertaining to Commercial Taxes Website cannot be shared to all staff members of the Company to avoid any misuse of the same. In view of that, the existing VAT Forms 505 were used. The said Forms were issued by the Commercial Tax officials themselves. Further the Commissioner has no power to issue a notification and he can only issue circular. The State Government alone is authorized to issue notification. The notification issued by the Commissioner is not gazzetted. Discontinuation of old Forms is not within the knowledge of the appellant. Hence the imposition of penalty by the Check-post authority is contrary to law. The First Appellate Authority on considering the entire aspect of the matter set aside the order passed by the Check-post authorities. The reasons assigned by the Revisional Authority is erroneous in law and sought for setting aside the same. He relied upon the judgments reported in 2012(74) KLJ 419 (Time Tech India
10 10 Private Limited V/S State of Karnataka); 2012(73) KLJ 423 (Elbit Medical Diagnostics Limited, Bangalore V/S The Additional Commissioner of Commercial Taxes (Appeals), Zone-I, Bangalore), 1997(43) KLJ 390 (N.Subramanya V/S Commissioner of Commercial Taxes in Karnataka, Bangalore), 1994(94) STC 348 (Shyam Textiles (P.) Ltd., and Another V/S Commissioner of Commercial Tax, Karnataka, Bangalore) to substantiate his contention. 8. On the other hand, Sri.T.K.Vedamurthy, learned counsel appearing for the respondent argued in support of the order passed by the Revisional authority and contended that the action of the appellant is in violation of the notification dated and thereby violated section 57(2) of the Act and said violation attracts penalty under Section 53(12) of the Act. However, he submits that lesser penalty has been imposed by the authority. There is no infirmity or irregularity in the
11 11 order passed by the Revisional Authority and sought for dismissal of the appeal. 9. We have carefully considered the arguments addressed by the learned counsel for the parties and perused the orders impugned and provisions of law. 10. Upon hearing the learned Counsel for the parties, the only question that arise for our consideration in this appeal is : Whether the Revisional authority is justified in setting aside the order passed by the First Appellate Authority and also invoking Section 64(1) of the Act is sustainable? 11. The records clearly disclose that 5 goods vehicles of M/s.Ashoka Road Lines were carrying steel cribs (centering material) from the thermal power project area, Nandikur village, Udupi Taluk to the project site of the appellant situated at Kondapalli, Ibrahim Pattnam,
12 12 Vijayawada District in Andhara Pradesh. The said vehicles were intercepted by the Check-post authorities, at Nelamangala. The person in-charge of the goods vehicles tendered the document for verification of the Check-post authorities. The Check-post authorities found that they are not the valid documents for moving goods in view of the notification dated issued by the Commissioner of Commercial Taxes. The Checkpost authorities held that the dealers borne on the file of the office/lvos notified in the above notification shall surrender unused Form VAT 505 delivery notes on or before and they should use Form VAT 505 delivery notes which should be obtained electronically for the movement of goods. Pursuant to the notice issued by the Check-post authorities, the authorized representative filed objections and explained the circumstances under which, he was forced to use the Form VAT 505 for transportation of goods from Nandikur village, Udupi District to Kondapalli of Andhra
13 13 Pradesh. The Check-post authorities did not accept the explanation offered and imposed penalty. The Appellate Authority set aside the said order of imposing penalty on an appeal filed by the appellant on the ground that the goods transported are not the taxable goods and imposition of penalty is contrary to law. However, the Revisional Authority felt that the order passed by the Appellate Authority is erroneous and prejudicial to the interest of the Revenue and issued notice. The explanation offered as to under what circumstances the appellant used Form VAT 505 was not accepted and set aside the order passed by the Appellate Authority and restored the order passed by the Check-post authorities. 12. Originally, the place of business of the appellant was situated under LVO-020. However, in the year 2007, the appellant shifted the principal place of business to Kalyananagar, which comes under LVO 055. The notification dated issued by the
14 14 Commissioner of Commercial Taxes is applicable only to those persons whose principal place of business is situated under LVO 020, LVO 065, and LVO 075 and the said notification is not applicable to the appellant. Apart from that, after completion of the project of installation of thermal power project at Nandikur village, Udupi District, the appellant wanted to shift the centering materials to its new project area at Kondapalli, Vijayawada District, Andhra Pradesh where he has undertaken some project work. The goods under transportation were not for sale and it is only stock transfer for the project work. The materials transported are not salable goods. No tax can be levied on the said materials. Invoking Section 64(1) by the Additional Commissioner on the ground that the order passed by the Appellate Authority is erroneous and prejudicial to the interest of the Revenue is not correct and the question of collecting tax on the said goods does not arise. It is only a stock transfer from one project area
15 15 to another. In the case of inter-state stock transfer, the question of payment of tax does not arise. The reasons assigned by the appellant for using the old Forms was issued by the Tax Authorities cannot be doubted, since Nandikur village is a remote area where there is no access to internet. Further, User name and password pertaining to the Commercial Tax Department Website cannot be shared to all the staff members of the Company to avoid any misuse of the same. Though the notification was issued on , new forms were released only in the month of May In view of urgency, the appellant has used the old forms, which were issued by the Commercial Tax Department. Further there is no question of payment of tax involved in the said transaction. No malafide intention could be attributed on the part of the appellant in carrying Form VAT 505 obtained by the Department and the Electronically generated forms were introduced subsequently, which was not within the knowledge of
16 16 the appellant. Since, the principal office has already been shifted from LVO 020 to LVO 055, the notification issued by the Commissioner of Commercial Taxes dated is not applicable to the appellant. The action of the appellant has not affected the revenue of the State Government. Hence, invoking the revisional power under Section 64(1) on the ground that the order passed by the Appellate Authority is prejudicial to the interest of the revenue is totally incorrect. The appellant has transported the goods with valid document as required under Section 53(2)(b) of the Act. When such being the case, the question of imposing penalty under Section 57(12) of the Act does not arise. There is no breach of any statutory duty. Further, the Commissioner can only issue circular and he has no power to issue notification under the Act. All the notifications had to be issued by the State Government and it has to be gazetted. In the instant case, the notification dated is not gazetted. Hence it
17 17 cannot be treated as mandatory. The revisional authority without considering the objections raised by the appellant, only under the impression that there is revenue loss to the State Government had set aside the order passed by the Appellate Authority which is contrary to law. In the judgment relied upon by Sri.Thirumalesh, reported in 2012(74) KLJ 419 (supra), this Court has clearly held as follows: 3.The provisions of Section 53 of the KVAT Act, applies to a transfer of goods intra-state i.e., from place to place in the State. In the instant case. It is not disputed by the respondent that it is a inter-state transport and the assessee had produced sufficient material to show that the transport was genuine transport from branch to branch. The contention that there was no delivery note, the assessee should suffer penalty, appears to be untenable contention. The check-post is almost on the border of the Karnataka State boundary. There was no possibility to divert the goods inter-state.
18 18 The goods were accompanied by the authenticated documents. It is evident from the material that it is a inter-state movement and branch to branch transfer in which event the question of liability under Section 53 of the KVAT Act does not arise. Section 53 of the KVAT Act applies when there is movement of goods within the State itself. When it is a inter-state transport, the provisions of Section 53 of the KVAT Act do not apply. Therefore, the order of the Appellate Authority is sound and proper. The order passed in revision is set aside. 13. We find that the appellant has not violated any of the provisions of KVAT Act. The goods has been transported from one project area to another situated out side the State and the same is not for sale. Hence, the question of payment of tax does not arise. Imposition of the penalty under Section 53(12) of the KVAT Act is contrary to the provisions of the Act.
19 19 Hence, the order passed by the revisional authority cannot be sustained. Accordingly we pass the following: ORDER The appeal is allowed. The order dated by the Addl. Commissioner of Commercial Taxes under Section 64(1) of the KVAT Act is set aside. The order passed by the First Appellate Authority is restored. Sd/- JUDGE Sd/- JUDGE mpk/-*
IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 18TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE BETWEEN : DATED THIS THE 18TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR STA No.112/2009 M/S
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO BETWEEN : AND THE HON'BLE MR. JUSTICE B.MANOHAR CRP No.332/2010 STATE
More informationPRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S.SUJATHA
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22 ND DAY OF FEBRUARY 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S.SUJATHA STA Nos.2/2016 & 22-32/2016 C/w.
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR.JUSTICE D.V.SHYLENDRA KUMAR AND THE HON BLE MR.JUSTICE B.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 20 TH DAY OF JULY 2012 PRESENT THE HON BLE MR.JUSTICE D.V.SHYLENDRA KUMAR AND THE HON BLE MR.JUSTICE B.MANOHAR STRP.NO.1/2011 & STRP.NOS.321
More informationIN THE HIGH COURT OF KARNATAKA, BANGALORE PRESENT. THE HON'BLE Mr. JUSTICE AND. STRP Nos OF 2013*
1 R IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 17 TH DAY OF JULY, 2014 PRESENT THE HON'BLE Mr. JUSTICE N. KUMAR AND THE HON'BLE Mr. JUSTICE B. MANOHAR STRP Nos.774-794 OF 2013* BETWEEN: M/S
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 05 TH DAY OF MARCH 2014 PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.828/2007 H.Raghavendra
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT AND. STA No.97/2013
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3 RD DAY OF JUNE, 2015 PRESENT THE HON BLE MR.JUSTICE MOHAN M.SHANTANAGOUDAR AND THE HON BLE MR.JUSTICE ARAVIND KUMAR STA No.97/2013 BETWEEN:
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE BETWEEN: DATED THIS THE 17 TH DAY OF APRIL 2013 PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR TAET NO.7/2011 AND TAET NOs.8-9/2011
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17 TH DAY OF NOVEMBER 2014 PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.223/2009 Shri.R.S.Sharma,
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 20 th day of June, 2012 PRESENT THE HON BLE MR JUSTICE D V SHYLENDRA KUMAR AND THE HON BLE MR JUSTICE B MANOHAR Between: Sales Tax Revision
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 28TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE BETWEEN: DATED THIS THE 28TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.1081/2006 1. THE
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 30TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 30TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR BETWEEN: STA No.36/2010 3M INDIA
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR CEA.NO.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 2 ND DAY OF APRIL 2014 PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR CEA.NO.13/2013 BETWEEN: The Commissioner
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR. JUSTICE N KUMAR THE HON BLE MRS. JUSTICE RATHNAKALA
IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 6 th day of August, 2014 PRESENT THE HON BLE MR. JUSTICE N KUMAR AND THE HON BLE MRS. JUSTICE RATHNAKALA BETWEEN: STRP No.356 of 2012 & STRP Nos.544-620
More information: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH PRESENT THE HON BLE MR.JUSTICE B.VEERAPPA AND THE HON BLE MR.JUSTICE H.T.
: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 7 TH DAY OF SEPTEMBER, 2018 PRESENT THE HON BLE MR.JUSTICE B.VEERAPPA AND THE HON BLE MR.JUSTICE H.T. NARENDRA PRASAD BETWEEN: SALE TAX
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE VINEET SARAN AND THE HON BLE MRS.JUSTICE S SUJATHA
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU R DATED THIS THE 18 TH DAY OF MARCH 2015 PRESENT THE HON BLE MR.JUSTICE VINEET SARAN AND THE HON BLE MRS.JUSTICE S SUJATHA WRIT APPEAL NOS. 989-1009/2015 (T-RES)
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR JUSTICE N. KUMAR AND THE HON BLE MR JUSTICE B. MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 18 th DAY OF JUNE 2014 PRESENT THE HON BLE MR JUSTICE N. KUMAR AND THE HON BLE MR JUSTICE B. MANOHAR STRP NO.18/2010 & STRP.NOS.106-125/2010
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU BEFORE THE HON BLE MR. JUSTICE ANAND BYRAREDDY. WRIT PETITION Nos OF 2015 AND
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 08 TH DAY OF FEBRUARY, 2016 BEFORE THE HON BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION Nos.33089-33126 OF 2015 AND 4480-4489 BETWEEN: OF 2016
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE B.V.NAGARATHNA. ITA No.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 TH DAY OF MARCH 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE B.V.NAGARATHNA BETWEEN: ITA No.660/2015 1. THE
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 TH DAY OF FEBRUARY, 2015 BETWEEN: PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.22/2011 1. COMMISSIONER
More informationIN THE HIGH COURT OF KARNATAKA, BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MR.JUSTICE ARAVIND KUMAR
1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21 ST DAY OF SEPTEMBER 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MR.JUSTICE ARAVIND KUMAR BETWEEN: ITA NOS.251/2016 & 390/2016
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR.JUSTICE N.KUMAR AND THE HON BLE MR.JUSTICE B.MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 12 th DAY OF JUNE 2014 PRESENT THE HON BLE MR.JUSTICE N.KUMAR AND THE HON BLE MR.JUSTICE B.MANOHAR STRP 120/2013 & STRPs.229-250/2013 c/w STRP
More informationIN ITA.NO.819/2007: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C R BUILDING, QUEENS ROAD, BANGALORE
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17 TH DAY OF OCTOBER 2014 PRESENT THE HON'BLE MR.JUSTICE N. KUMAR AND THE HON'BLE MR.JUSTICE B. MANOHAR I.T.A. NO.819/2007 C/W ITA.NO.9/2009
More informationIN THE HIGH COURT OF KARNATAKA, BANGALORE BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY
1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 10 TH DAY OF APRIL, 2013 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY WRIT PETITION NOS. 11535 37 OF 2013 (T-IT) BETWEEN: IBM INDIA PRIVATE LIMITED
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE B.MANOHAR C.S.T.A. NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13 TH DAY OF AUGUST, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE B.MANOHAR BETWEEN C.S.T.A. NO.4/2015 THE
More informationIN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3198 OF 2019 (Arising out of S.L.P.(C) No of 2017) VERSUS
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3198 OF 2019 (Arising out of S.L.P.(C) No.11937 of 2017) CTO, Anti Evasion, Circle III, Rajasthan, Jaipur.Appellant(s)
More informationIN THE HIGH COURT OF KARNATAKA, BANGALORE PRESENT: THE HON'BLE Mr.JUSTICE N.KUMAR AND. THE HON'BLE Mr.JUSTICE B.MANOHAR
1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 25 TH DAY OF NOVEMBER, 2014 BETWEEN: PRESENT: THE HON'BLE Mr.JUSTICE N.KUMAR AND THE HON'BLE Mr.JUSTICE B.MANOHAR INCOME TAX APPEAL NO.727 OF
More information[2016] CESTAT) CESTAT, MUMBAI BENCH
[2016] 67 taxmann.com 251 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH Nirlon Ltd. Vs. Commissioner of Central Excise, Mumbai* M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER ORDER NOS. A/85680-85681/2016/STB
More informationIN THE HIGH COURT OF KARNATAKA, BANGALORE PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MRS.JUSTICE RATHNAKALA
1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 9 TH DAY OF DECEMBER 2013 PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MRS.JUSTICE RATHNAKALA WRIT APPEAL NO.4077 OF 2013 (T-IT) BETWEEN
More information2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE APPELLANTS (BY SRI K V ARAVIND, ADV.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3 RD DAY OF MARCH 2015 PRESENT THE HON BLE MR.JUSTICE VINEET SARAN BETWEEN AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.297/2014 1. THE COMMISSIONER
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : DVAT ACT, 2004 Decided on : ST.APPL. 65/2014. versus
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : DVAT ACT, 2004 Decided on : 19.02.2015 ST.APPL. 65/2014 THE COMMISSIONER, VAT Through : Sh. H.C. Bhatia, Special Counsel.... Appellant A.K. WOOLLEN INDUSTRIES
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE VINEET SARAN AND THE HON BLE MRS.JUSTICE S SUJATHA
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22 nd DAY OF APRIL 2015 PRESENT THE HON BLE MR.JUSTICE VINEET SARAN AND THE HON BLE MRS.JUSTICE S SUJATHA WRIT APPEAL NO.4900/2011 & WRIT APPEAL
More informationIN THE HIGH COURT OF JHARKHAND AT R A N C H I ---- Tax Appeal No. 04 of I.T.O., Ward NO.1, Ranchi. Appellant. Versus
IN THE HIGH COURT OF JHARKHAND AT R A N C H I ---- Tax Appeal No. 04 of 1999 ---- I.T.O., Ward NO.1, Ranchi. Appellant. Versus Shri Jay Poddar Respondent. ---- CORAM : HON BLE THE CHIEF JUSTICE HON BLE
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. ITA No.798 /2007. Judgment reserved on: 27th March, 2008
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER ITA No.798 /2007 Judgment reserved on: 27th March, 2008 Judgment delivered on:7th April, 2008 Commissioner of Income Tax Delhi-II, New
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR.JUSTICE N.KUMAR AND THE HON BLE MR.JUSTICE B.MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3 RD DAY OF JULY, 2014 PRESENT THE HON BLE MR.JUSTICE N.KUMAR AND THE HON BLE MR.JUSTICE B.MANOHAR SALES TAX REVISION PETITION No.5/2012 BETWEEN:
More informationTHE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: ITA 232/2014 COMMISSIONER OF INCOME TAX-VI
THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 21.05.2014 + ITA 232/2014 COMMISSIONER OF INCOME TAX-VI... Appellant versus WORLDWIDE TOWNSHIP PROJECTS LTD... Respondent Advocates who appeared
More informationIN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI. Before Shri G S Pannu, Accountant Member & Shri Ram Lal Negi, Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI Before Shri G S Pannu, Accountant Member & Shri Ram Lal Negi, Judicial Member Assessment Year : 2010-11 Ambuja Cements Limited (Formerly known
More informationIN THE HIGH COURT OF KARNATAKA DHARWAD BENCH PRESENT THE HON BLE MR.JUSTICE B.S.PATIL AND THE HON BLE MR.JUSTICE P.S.DINESH KUMAR. ITA No.
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 3 RD DAY OF MARCH, 2015 PRESENT THE HON BLE MR.JUSTICE B.S.PATIL AND THE HON BLE MR.JUSTICE P.S.DINESH KUMAR ITA No.483/2007 BETWEEN: 1. The
More informationW.P.No.39548/2012 (T-IT)
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3 RD DAY OF SEPTEMBER 2015 PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE G.NARENDAR W.P.No.39548/2012 (T-IT) BETWEEN : M/s
More information- 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE BEFORE THE HON BLE MR.JUSTICE S.N.SATYANARAYANA M.F.A.NO.1538/2011(ESI)
- 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 28 TH DAY OF MARCH 2013 BEFORE THE HON BLE MR.JUSTICE S.N.SATYANARAYANA BETWEEN M.F.A.NO.1538/2011(ESI) 1. EMPLOYEES, STATE INSURANCE CORPORATION,
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT HON' BLE MR. JUSTICE N.KUMAR AND HON' BLE MR. JUSTICE B.MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 14 TH DAY OF JULY, 2014 PRESENT HON' BLE MR. JUSTICE N.KUMAR AND HON' BLE MR. JUSTICE B.MANOHAR ITA NO 47 OF 2014 c/w. ITA NO.46/2014, ITA NO.494/2013
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI. % Judgment delivered on: SWASTIK INDUSTRIAL POWERLINE LTD. versus COMMISSIONER TRADE & TAXES DELHI
IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 28.08.2015 + ST.APPL. 25/2013 SWASTIK INDUSTRIAL POWERLINE LTD versus COMMISSIONER TRADE & TAXES DELHI... Appellant... Respondent Advocates
More informationIN THE HIGH COURT OF DELHI : NEW DELHI SUBJECT : INCOME TAX MATTER. ITA No-160/2005. Judgment reserved on: 12th March, 2007
IN THE HIGH COURT OF DELHI : NEW DELHI SUBJECT : INCOME TAX MATTER ITA No-160/2005 Judgment reserved on: 12th March, 2007 Judgment delivered on: 24th May, 2007 COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI...
More information20 th A U G U S T 2018
20 th A U G U S T 2018 This alert summaries the following writ petitions & AAR filed and outcome of such petitions The key issues raised before the courts and Authority for Advance Ruling are: Failure
More informationCOMMISSIONER OF INCOME TAX DELHI CENTRAL -III. Mr. P Roy Chaudhuri, sr. standing counsel for revenue Mr. Piyush Kaushik, Adv.
$~9 to 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: May 21, 2015. + ITA 404/2013 COMMISSIONER OF INCOME TAX DELHI CENTRAL-III VISHAN DAS + ITA 405/2013 COMMISSIONER OF INCOME TAX DELHI CENTRAL
More informationState of Karnataka. Transglobal Power Limited
[2015] 77 VST 509 (Kar) [IN THE KARNATAKA HIGH COURT] State of Karnataka V. Transglobal Power Limited KUMAR N. AND MANOHAR B. JJ. October 16,2014 HF Assessee, including dealer (Registered or Unregistered)
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 TH DAY OF FEBRUARY 2016 BETWEEN: PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO. 303/2015 1. Principle
More informationIN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL No of 2008 ======================================================
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1980 of 2008 THE COMMISSIONER OF INCOME TAX - Appellant(s) Versus WEST INN LIMITED - Opponent(s) Appearance : MRS MAUNA M BHATT for Appellant(s)
More informationA FORTNIGHTLY VAT/GST LAW REPORTER 2003 NTN 22)-7 [ALLAHABAD HIGH COURT]
2003 (Vol. 22)-7 [ALLAHABAD HIGH COURT] Hon'ble Shyamal Kumar Sen, C.J. & Hon'ble R.K. Agrawal, J. Civil Misc. Writ Petition No. 1338 OF 1991 M/s Mukund Lal Banarasi Lal vs. Commissioner of Sales Tax,
More informationIN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SMT P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER ITA Nos.220 & 1043(BNG.)/2013 (Assessment year
More informationWP(C) No.3034/2008 BEFORE THE HON BLE MR JUSTICE HRISHIKESH ROY THE HON BLE MR JUSTICE L.S. JAMIR. For the respondents : Mr. S. Saikia. SC, Finance.
IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) 1. M/s Mukesh Carriers, G.E. Road, Mohaba Bazar, Raipur (Chhatisgarh). 2. Shri Naresh Kumar Singhania, Partner of
More information$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: versus
$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 25.02.2015 + ITA 117/2015 JOINT INVESTMENTS PVT LTD... Appellant Through: Mr. Piyush Kaushik, Advocate. versus COMMISSIONER OF INCOME TAX...
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT RESERVED ON: PRONOUNCED ON: ITA No.119/2012
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT RESERVED ON: 09.10.2012 PRONOUNCED ON: 20.11.2012 ITA No.119/2012 CIT... Appellant Through : Ms. Rashmi Chopra, Sr. Standing counsel versus
More informationIN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE. BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA No.726/Bang/2014 (Assessment year: 2005-06) M/s.B & B Infotech
More informationIN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION REPORTABLE CIVIL APPEAL NO.9048 OF 2014 (Arising out of Special Leave Petition (Civil) No.10849 of 2013) Swan Gold Mining Ltd. Appellant (s) Versus
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 9TH DAY OF OCTOBER 2012 PRESENT THE HON'BLE MR. JUSTICE N. KUMAR AND
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 9TH DAY OF OCTOBER 2012 PRESENT THE HON'BLE MR. JUSTICE N. KUMAR AND THE HON BLE MR. JUSTICE ARAVIND KUMAR BETWEEN: WA No.670 OF 2007(S-R) 1.The
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : SERVICE MATTER W.P.(C) No.5282/2012 DATE OF DECISION : 2nd July, 2013
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : SERVICE MATTER W.P.(C) No.5282/2012 DATE OF DECISION : 2nd July, 2013 R.K. JAIN Through: Mr. K.G. Mishra, Advocate. versus... Petitioner PUNJAB NATIONAL
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA CEA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 TH DAY OF FEBRUARY 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA CEA NO.41 OF 2015 BETWEEN: Commissioner
More information2011-TIOL-443-HC-MAD-CUS IN THE HIGH COURT OF MADRAS. C.M.A.No.3727 of 2004, W.P of 2011 and W.P of 1998 and CMP.No.
2011-TIOL-443-HC-MAD-CUS IN THE HIGH COURT OF MADRAS C.M.A.No.3727 of 2004, W.P.21054 of 2011 and W.P.12403 of 1998 and CMP.No.20013 of 2004 VETCARE ORGANIC PVT LTD Vs CESTAT, CHENNAI COMMISSIONER OF CUSTOMS,
More informationPr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road,
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.487 OF 2015 Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road, Mumbai 400 020. Versus M/s.
More informationFor The Respondent : Mr. Basava Prabhu S. Patil, Sr. Adv., Mr. V. N. Raghupathy,Adv.
2016 (4) TMI 483 - SUPREME COURT M/s. ENERCON (INDIA) LTD. Versus STATE OF KARNATAKA No.- CIVIL APPEAL NO(S).1954/2006 Dated.- March 8, 2016 A.K. SIKRI AND ROHINTON FALI NARIMAN For The Appellant : Mr.
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S. SUJATHA
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU BETWEEN: DATED THIS THE 26 TH DAY OF FEBRUARY 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S. SUJATHA ITA Nos.279 & 280/2010
More informationIN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBE
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA No.195/LKW/2011 Assessment Year:2006-07 Income
More information[2016] 68 taxmann.com 41 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH. Commissioner of Service Tax. Vs. Lionbridge Technologies (P.) Ltd.
[2016] 68 taxmann.com 41 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH Commissioner of Service Tax Vs. Lionbridge Technologies (P.) Ltd.* M.V. RAVINDRAN, JUDICIAL MEMBER ORDER NO. A/85873/16/SMB AND OTHERS FEBRUARY
More informationIndus Tower Limited and another. State of Andhra Pradesh and others
[2014] 68 VST 377 (AP) [IN THE ANDHRA PRADESH HIGH COURT] Indus Tower Limited and another State of Andhra Pradesh and others V. ROHINI G. AND SUNIL CHOWDARY T. JJ. December 23,2013 HF Assessee, including
More informationClick to Close. Click to Print. Case Tracker. Passed by the. Date COMMISSIONER MUMBAI-II. Airline
Click to Print Click to Close 2017-TIOL-3894-CESTAT-MUM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH, MUMBAI Case Tracker DHL LOGISTICS PVT LTD Vs CCE [CESTAT] Appeal No.
More informationG.A no.1150 of 2015 ITAT no.52 of 2015 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
G.A no.1150 of 2015 ITAT no.52 of 2015 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE Commissioner of Income Tax, Kolkata-2 Versus M/s. G K K Capital Markets (P) Limited
More information2009 NTN (Vol. 41) - 89 [IN THE SUPREME COURT OF INDIA] Hon'ble Mr. S.H. Kapadia & Hon'ble Mr. Harjit Singh Bedi, JJ. Civil Appeal No.
2009 NTN (Vol. 41) - 89 [IN THE SUPREME COURT OF INDIA] Hon'ble Mr. S.H. Kapadia & Hon'ble Mr. Harjit Singh Bedi, JJ. Civil Appeal No. 2765 of 2009 (Arising out of S.L.P.(C) No.1471/2008) M/s. Varkisons
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT, Date of Decision: 23rd February, ITA 1222/2011
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT, 1961 Date of Decision: 23rd February, 2012. ITA 1222/2011 CIT... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR. JUSTICE N KUMAR AND THE HON BLE MR. JUSTICE B MANOHAR
IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 5 th day of November, 2014 PRESENT BETWEEN: THE HON BLE MR. JUSTICE N KUMAR AND THE HON BLE MR. JUSTICE B MANOHAR STRP Nos.130, 136-168 & 169-170
More informationIN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 7 of 2005
IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 7 of 2005 Commissioner of Income Tax, Jamshedpur Versus Appellant M/s. Hitech Chemical (P) Ltd., Jamshedpur Respondent CORAM : HON'BLE THE CHIEF
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE. ITA No.3209 of 2005 ITA No.3165 of ITA No.3209 of 2005
IN THE HIGH COURT OF KARNATAKA AT BANGALORE ITA No.3209 of 2005 ITA No.3165 of 2005 ITA No.3209 of 2005 1) COMMISSIONER OF INCOME TAX C R BUILDING, QUEENS ROAD BANGALORE 2) JOINT COMMISSIONER OF INCOME
More informationIN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 866 of 2013 ======================================
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 866 of 2013 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE R.P.DHOLARIA 1 Whether Reporters of Local Papers
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE. Dated this the 17 th day of June 2014 PRESENT THE HON BLE MR. JUSTICE N KUMAR
IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 17 th day of June 2014 PRESENT THE HON BLE MR. JUSTICE N KUMAR AND THE HON BLE MR. JUSTICE B. MANOHAR ITA No. 578 of 2008 BETWEEN: 1. The Commissioner
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATER. Judgment delivered on: ITA 243/2008. versus
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATER Judgment delivered on: 26.11.2008 ITA 243/2008 SUBODH KUMAR BHARGAVA... Appellant versus COMMISSIONER OF INCOME-TAX... Respondent Advocates
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 TH DAY OF JULY 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 TH DAY OF JULY 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE A.V.CHANDRASHEKARA BETWEEN ITA NO.374/2014 C/W
More information+ LPA 330/2005 & CM No.1802/2005 (for stay) Versus J U D G M E N T
* THE HIGH COURT OF DELHI AT NEW DELHI + LPA 330/2005 & CM No.1802/2005 (for stay) Pronounced on: January 04, 2016 M/S THE CO-OPERATIVE CO. LTD.... Appellant Through: Ms. Rana Parveen Siddiqui, Adv. Versus
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI
IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 1749/2010... Appellant Mr.Sanjeev Counsel. Sabharwal, Sr. Standing MAGIC INTERNATIONAL P LTD... Respondent Through: Dr.Rakesh Gupta with Ms.Rani Kiyala, Advocates.
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE BEFORE THE HON BLE MR.JUSTICE B.S.PATIL. R.S.A.No.941/2010
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 30 TH DAY OF JANUARY, 2013 BEFORE THE HON BLE MR.JUSTICE B.S.PATIL R.S.A.No.941/2010 BETWEEN I.C.VISHWAKUMAR S/O I.R.CHANDRASHEKARAIAH ADVOCATE
More informationCIT v. Reliance Petroproducts (P) Ltd. ()
(2010) 322 ITR 0158 :(2010) 032 (I) ITCL 0600 :(2010) 230 CTR 0320 :(2010) 036 DTR 0449 CIT v. Reliance Petroproducts (P) Ltd. () INCOME TAX ACT, 1961 --Penalty under section 271(1)(c)--Inaccurate particulars
More informationIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER
1 ITA Nos. 6675 & 6676/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 6675/DEL/2015 ( A.Y 2013-14)
More informationIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM : Asstt. Year : 2010-11 Income Tax Officer, TDS Rohtak (APPELLANT) PAN No. RTKPO1586E
More informationINDIRECT TAXES Central Excise and Customs Case Law Update
CA. Hasmukh Kamdar INDIRECT TAXES Central Excise and Customs Case Law Update Valuation Commissioner of Central Excise, Mumbai vs. Fiat India Pvt. Ltd. [2012 (283) ELT 161 (S.C.) decided on 29-8-12] Facts
More informationIncome Tax Appeal No. 6 of M/s. Shiv Shakti Flour Mills (P) Ltd., Makum Road, Tinsukia Versus-
THE GAUHATI HIGH COURT (The High Court of Assam, Nagaland, Mizoram & Arunachal Pradesh) Income Tax Appeal No. 6 of 2014 M/s. Shiv Shakti Flour Mills (P) Ltd., Makum Road, Tinsukia 786125. -Versus- Commissioner
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON BLE MRS. JUSTICE B.V.NAGARATHNA. ITA. No.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU BETWEEN: DATED THIS THE 1 st DAY OF APRIL 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON BLE MRS. JUSTICE B.V.NAGARATHNA ITA. No.653/2015 C/W
More informationIN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION. CIVIL APPEAL No.2015 OF 2007 VERSUS J U D G M E N T
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.2015 OF 2007 Commissioner of Income Tax Cochin.Appellant(s) VERSUS M/s Travancore Cochin Udyoga Mandal Respondent(s)
More informationIN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. (O&M) Date of decision: 4.8.2010 M/s V.K. Timber Pvt. Ltd. -----Appellant. Vs. Commissioner Income Tax (Appeals) & another. -----Respondents CORAM:-
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. Judgment delivered on : ITA Nos. 697/2007, 698/2007 & 699/2007.
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Judgment delivered on : 06.03.2009 ITA Nos. 697/2007, 698/2007 & 699/2007 ESTER INDUSTRIES LIMITED... Appellant versus COMMISSIONER OF INCOME
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : CENTRAL EXCISE ACT, 1944 CEAC 2/2012 DATE OF DECISION : FEBRUARY 01, 2012
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : CENTRAL EXCISE ACT, 1944 CEAC 2/2012 DATE OF DECISION : FEBRUARY 01, 2012 SRI SAI ENTERPRISES & ANR. Through Mr. R. Krishnan, Advocate.... Petitioners
More informationIN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURSIDCITON. CIVIL APPEAL NO OF 2017 (Arising out of SLP (C) No.742 of 2015) OM PRAKASH APPELLANT
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURSIDCITON CIVIL APPEAL NO. 15611 OF 2017 (Arising out of SLP (C) No.742 of 2015) OM PRAKASH APPELLANT VERSUS RELIANCE GENERAL INSURANCE AND
More informationIN THE HIGH COURT OF KARNATAKA AT BANGALORE BEFORE THE HON BLE MR.JUSTICE B.S.PATIL. W.P.No.4857/2013 (SC/ST)
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3 RD DAY OF SEPTEMBER, 2014 BEFORE THE HON BLE MR.JUSTICE B.S.PATIL W.P.No.4857/2013 (SC/ST) BETWEEN SHRI R VAMSIDHAR S/O SHIR RAMACHANDRA NAIDU
More informationCommissioner of Trade Tax, U.P., Lucknow. vs. M/s Executive Engineer, Rampur. And. Trade Tax Revision Nos. 353 & 354 of 1995
Date of Decision : 4th October, 2004 2005 (Vol. 26) - 108 [ALLAHABAD HIGH COURT] Hon'ble Rajes Kumar, J. Trade Tax Revision Nos. 719, 750, 752 of 1995 Commissioner of Trade Tax, U.P., Lucknow vs. M/s Executive
More informationIN THE HIGH COURT OF GUJARAT AT AHMEDABAD
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 637 of 2013 With TAX APPEAL NO. 1711 of 2009 With TAX APPEAL NO. 2577 of 2009 With TAX APPEAL NO. 925 of 2010 With TAX APPEAL NO. 949 of 2010 With
More informationBEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY
1 R IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 11 th DAY OF MARCH, 2013 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY WRIT PETITION NO. 16136 OF 2011 (T-IT) BETWEEN: M/S. UB GLOBAL CORPORATION
More informationTHE HIGH COURT OF DELHI AT NEW DELHI
THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 28.11.2011 + ITA 938/2011 COMMISSIONER OF INCOME TAX... Appellant versus AMADEUS INDIA PVT LTD... Respondent Advocates who appeared in this
More informationIN THE HIGH COURT OF KARNATAKA DHARWAD BENCH PRESENT THE HON BLE MR.JUSTICE N.KUMAR AND THE HON BLE MR.JUSTICE C.R.KUMARASWAMY
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH Dated this the 11 th day of February 2014 PRESENT THE HON BLE MR.JUSTICE N.KUMAR AND THE HON BLE MR.JUSTICE C.R.KUMARASWAMY STRP No.211/2009 C/w STRP Nos.501
More informationLotus Impex. Commissioner, Department of Trade & Taxes, New Delhi and another
[2016] 89 VST 450 (Del) [IN THE DELHI HIGH COURT] Lotus Impex V. Commissioner, Department of Trade & Taxes, New Delhi and another DR. MURALIDHAR AND VIBHU BAKHRU S. JJ. February 19,2016 HF Assessee, including
More informationIN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. ITA No. 450/2008. Judgment reserved on :
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT ITA No. 450/2008 Judgment reserved on : 03.09.2008 Judgment delivered on : 21.11.2008 COMMISSIONER OF INCOME TAX DELHI-II Petitioner versus
More informationIN THE SUPREME COURT OF INDIA. CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOs OF Manimegalai... Appellant(s) J U D G M E N T
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOs. 2294-2295 OF 2011 Manimegalai... Appellant(s) Versus The Special Tahsildar (Land Acquisition Officer) Adi Dravidar
More informationIN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 TH DAY OF MARCH 2015 PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA I.T.A.No.879/2008 c/w I.T.A.Nos.882/2008,
More information