CiteTEXT
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Asian Region Ltd. reported in MANU/IU/0002/2006, and by the Supreme Court at para 10 in CIT Bangalore V/s. B. C. Srinivas Setty, ...of Section 64, 66B, 67 and 94 of the Finance Act, 1994.
B. The Hon'ble High Court of Gujarat has allowed the writ petition in this matter and...no power conferred upon the Central Government under Section 94 of the Finance Act for charging and collecting tax on extraterritorial events. b. An essential legislative...
...CIT Bangalore V/s. B. C. Srinivas Setty, AIR 1981 SC 1972 are relevant in this regard, because it is held in...:-
a. There is no power conferred upon the Central Government under Section 94 of the Finance Act for charging and collecting tax on extraterritorial events. b. An...essential legislative function of taxing an activity in non- taxable territory could not have been delegated to the Central Government.
c. The rule...
...Steel Equipment Pvt. Ltd vs. Collector of Central Excise and CIT vs. B. C Srinivas Setty wherein the intangible assets was clearly mentioned...
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH "A", HYDERABAD
BEFORE SHRI B. RAMAKOTAIAH..., 2014 Sd/-
(B. RAMAKOTAIAH)
ACCOUNTANT MEMBER
Sd/-
(ASHA VIJAYARAGHAVAN)
JUDICIAL MEMBER...
...cases of M/s.
New Steel Equipment Pvt. Ltd v.
Collector of Central Excise and CIT v.
B. C Srinivas Setty wherein the intangible assets was clearly mentioned.
4.
The DRP ought...
.... In CIT v. B C Srinivas Setty (1981) 2 SCC 460...importer is the recipient under clause (c) of Section 2(93) of the CGST Act leads to absurdity;(b) Under Section 2(93) of the CGST Act, a ‘recipient’ is defined with...reference to three situations- (a) where consideration is payable for the supply of goods or services or both, (b) where no consideration is payable for the supply of goods and (c) where no...
...case of CIT VS B C Srinivas Setty (1981) 128 ITR 294 is applicable here. If the applicant succeeds on this issue there is no need to deal with other...to questions 1 and 2: (a) whether amalgamation of SSBS with BSS results in transfer? (b) whether such transfer is taxable? (c) whether market value of SSIPL is cost of consideration in the context of...of the other company is merged) in lieu of their share holding in the amalgamating company. B. The applicant further submits that even assuming there is a transfer, there is no consideration which...
...Supreme Court at para 10 in CIT Bangalore V/s. B. C. Srinivas Setty, AIR 1981 SC 1972 are relevant in this regard, because it...), 3rdFloor, Times Square, Survey No. 340-B, Vapi-Daman Road, Chala, Vapi-396 191. …Respondents Mr. Raghavendra with Mr. P. K. Shetty with, Mr. Shailesh Sheth for the Petitioner....
Mr. Jitendra B. Sharma for Respondent.
Page 1 of 16
12thFebruary, 2024
ASHVINI
BAPPASAHEB...
.... B C Srinivas Setty and Ors [(1981) 128 ITR 294 (SC)] and CIT v P J Chemicals...Rs.6,16,500 to its trustee and full time Director Professor Shri Bishwajit Patnaik. In this way, the assessee is found to have violated the provisions of section 13(2)(c) which disentitles a trust...(2)(c). The learned CIT(A) has observed that, payment of reasonable salary for services ITA No.127/CTK/2011 and C.O.No.14/CTK/2011 rendered is permissible as per the provisions of I.T. Act. While...
...,
R/O AT NO C-558, B H ROAD,
GOWRIBIDANURU TOWN 561208
CHIKKABALLAPUR DISTRICT
NOW R/A NO 105, ORCHID VILLA,
2ND MAIN, MLA...LAYOUT,
BENGALURU 560032
3. SRI E R SRINIVAS
S/O LATE ESTHURI RAMAKRISHNAIAH SETTY,
AGED ABOUT 74 YEARS,
OCC...DEVDAS WRIT PETITION NO. 18613 OF 2023 (GM-CPC)
BETWEEN:
SRI.E.R. SATHYANAGARAJU
S/O LATE ESTHURI RAMAKRISHNAIAH SETTY...
...HOLDER
SRI. B C N SETTY
S/O LATE B S CHANDRAIAH SHETTY
AGED ABOUT 70 YEARS
RESIDING AT NO.6,
KRISHNA COLONY,
...:
SMT. N. RAJESHWARI,
W/O. SRI. B.C. NANJUNDA SETTY,
AGED ABOUT 61 YEARS,
REPRESENTED BY HER
HUSBAND AND PA...
...
S/O M C JAGANNATHA SETTY
AGED ABOUT 49 YEARS
R/AT NO.232, 3RD CROSS
C T BED, BSI II STAGE
BENGALURU-560 028...JUSTICE HEMANT CHANDANGOUDAR
CRIMINAL REVISION PETITION NO. 784 OF 2016
BETWEEN:
M J SRINIVAS PRASAD.... …PETITIONER
(BY SRI. K L SREENIVAS, ADVOCATE)
AND:
B V ASHOK KUMAR
S/O LATE S S VISHWANATH...
...DODDAPET, TIPTUR - 572 201.
2.
(a) (b) (c) (d)
SMT. C. S. CHANDRA KAMALA
SINCE DEAD BY LR'S
SRI...,
WILSON GARDEN,
BENGALURU - 560 027..
4.
(a) (b)
SMT. K. C. INDRAVATHAMMA
SINCE...- 560 085.
6. SRI. K. C. SHIVAKUMAR
S/O LATE K. N. CHANDRASHEKAR SETTY,
AGED ABOUT 62 YEARS,
R/AT NO-236, III MAIN...
...HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 28620 OF 2024 (LB-RES) C/W
WRIT PETITION NO. 29300 OF 2024 (LB-RES) IN WP No. 28620/2024...
BETWEEN:
SRI. SRINIVAS. M. R.
S/O. RAMALINGA SETTY,
AGED ABOUT 63 YEARS,
R/AT HULIYAR ROAD...
M.S.BUILDING
DR B.R.AMBEDKAR VEEDHI
BENGALURU-560 001
2. EXECUTIVE ENGINEER
P.W.D. (C AND B...
...LATE SADANANDA @ ANAND
AGED ABOUT 56 YEARS
1(b) S. MUNIRAJU S/O LATE SADANANDA @ ANAND
AGED ABOUT 31 YEARS
1(c) S.... SRINIVAS S/O LATE SADANANDA @ ANAND
AGED ABOUT 29 YEARS
1(d) SMT. CHAITRA D/O LATE SADANANDA @ ANAND
AGED ABOUT 26 YEARS
ALL...ARE RESIDING AT NO.1003
OLD 'B' CHANNASANDRA MAIN ROAD
DODDABANASWADI
BENGALURU-560 043
...PETITIONERS...
...:
1. SRI. K.A. SRINIVAS BABU
S/O LATE K.N.ASWATHANARAYANA SETTY
AGED ABOUT 45 YEARS
R/AT 1STFLOOR, II MAIN..., TUMKUR-572102
5. SRI. C.S. SRINIVAS
S/O SATHYANARAYANA SETTY
AGED ABOUT 40 YEARS
R/AT SUPRABATHA NILAYA B.H.ROAD, TUMKUR...
SHANKARPURAM, B.H.ROAD
TUMKUR-572101
2. SRI. K.N. SHANKARANARAYANA GUPTA
S/O LATE K. NARAYANA SETTY
AGED ABOUT 70 YEARS...
...
S/O SRI T A SHIVARAMA SETTY,
AGED ABOUT 58 YEARS,
NO.3341, 4THCROSS C BLOCK,
GAYATHRINAGAR
BENGALURU - 560...VISHWANATH SETTY H/O OF LATE SARASWATHI
AGED ABOUT 65 YEARS,
8. SMT DIVYA
W/O SRINIVAS D/O V SRINIVAS MURTHY
AND LATE T S...YELAHANKA
BANGALORE - 64.
6. SMT T S DHANALAKSHMI
W/O LATE SHESHAIAH SETTY, D/O LATE T A SHRIVARAM SETTY,
AGED ABOUT 66...
...Mr. K. Kiran Kumar, Advocate for Petitioners Mr. E.S. Indiresh, AGA for R3, R4, R5, R7 and R8 1. The petitioners 1) Srinivas Setty B.L. S/o. Late B.L.... Satyanarayana Setty, 2) G. Padmavathi, W/o. Late K. Venkatachalapathi and 3)B. Vasantha Kumari, W/o. J. Bala Nagesh have filed these writ petitions in this Court on 28/04/2016 with a prayer to declare...the Date of Order 09-04-2018 W.P.Nos.27284/2016 & 13380-382/2017 Srinivas Setty B.L. & Ors. Vs. Mysore Urban Development Authority & Ors. acquisition of...
.... SATHYANARAYANA SETTY.
6(B). SMT. ROOPASHREE,
AGED ABOUT 42 YEARS,
D/O. LATE. SRI. A.S. SATHYANARAYANA SETTY.
6(C). SMT.... KAMPALI, D/O. LATE A.S. VENKATANARAYANA SETTY,
RESIDING AT SPECTRUM STUDY CENTRE,
MADIWALAR NAGAR,
HUBLI-29.
9. SMT. B. S...,
VINAYAK NAGAR,
TUMKUR-572 101.
10. SMT. B. V. PREMA LEELAVATHI
AGED ABOUT 78 YEARS,
D/O. LATE SRI. A. V. SHESHADRI SETTY...
...Setty .D.S., R/at: 1stfloor, ward No.21, Vidya nagar (near water tank), 1731/B/1538/B/2791,
PID.25144,
Tumkur - 572101 …Applicant And..., Tumkur in the name of Smt. Vanitha Rani w/o. Sri. K.S. Sridhar Babu, and (c) site No.1B/22A & 1-A/22A at Unkal village, Hubli Taluk, Dharwar District in the name of Sri. K.S. Sridhar Babu S/o. Srinivas...
(A) or Sub clause (b) or sub clause (c) and sub clause (d) clause (i), then notwithstanding anything to the contrary contained in
8...
...N SHANKARANARAYANA SETTY
AGED ABOUT 79 YEARS,
SHARE NO.684
5. SWETHA RAGHAV
W/ RAGHAV C M
AGED ABOUT...
18. VIDYA SHASHIDHAR
W/O SHASHIDHAR
AGED ABOUT 52 YEARS,
SHARE NO.2852
19. B C PADMA HARITHA...
AGED ABOUT 47 YEARS,
SHARE NO.1149
25. MAHADESH BABU C N
SO NARASIMHA SETTY C N
AGED ABOUT 63 YEARS...