{"id":111265,"date":"2010-02-15T00:00:00","date_gmt":"2010-02-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-karnataka-state-agro-corn-on-15-february-2010"},"modified":"2016-02-26T02:00:30","modified_gmt":"2016-02-25T20:30:30","slug":"the-commissioner-of-income-tax-vs-ms-karnataka-state-agro-corn-on-15-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-karnataka-state-agro-corn-on-15-february-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Karnataka State Agro Corn &#8230; on 15 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Karnataka State Agro Corn &#8230; on 15 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath &amp; B.V.Nagarathna<\/div>\n<\/p>\n<pre><\/pre>\n<p>&#8216; 3.<\/p>\n<p>1% $\u00a7E $133 aagx\ufb01 \u00ae? Kagmg\ufb01gxa \u00a33 Eg\ufb01ggi\ufb01gg<\/p>\n<p>\u00a7A\u00a7\u00a7\u00a7 TEES f\ufb01\ufb01 15\ufb01\u00a7\u20ac@\u00a7 a? \u00a7E\u00a7R@$\u00a7\u00a7;$%\u00a7\u00a7 &#8220;%<\/p>\n<p>&#8216;HH5EMr<\/p>\n<p>$32 \u00a7\u00a7\u00a7*BEE MR,$\u00a7?:$$_g,:.a\u00a7\u00a7\u00a7%\u00a7g$\u00a7\u00a72 &#8221;<\/p>\n<p>$33 Ea\ufb01fgig \ufb01R$=3\u00a7$?\u00a7$E g $;\u00a7\u00a7\u00a7aA\u00a7g%<\/p>\n<p>\u00a7:@,A.$\u00a7L3?$$2%s\u00e9<\/p>\n<p>EE\u00a7\u00a7E$\u00a7;\n<\/p>\n<p>W<\/p>\n<p>$33 gg\ufb01gggs\u00e9agg\u00e9&#8217;@?&#8221;\u00a3\u00a7$\u00a7&amp;\u00a3&#8217;?gx<br \/>\n$ gH\u00a7\u00a7:\u00a7\u00a7:\u00a7\u00a7\u00ab _V _ yv &#8216;&#8221;&#8221;\n<\/p>\n<p>\u00a7$%\u00a7\u00a7S \u00a7\u00ae%\u00a7; \u00a7\u00a7\u00a7\ufb01g$@\u00a7E\u00bb<\/p>\n<p>\u00a7_%%g \u00a7$\u00a7$\u00a7\u00a7_$\ufb01\u00a7a:\u00a7$:\u00a7\u00a7E\u00a7<br \/>\nVzx-:\u00a7$\u00a7\u00a7$.%&amp;x*ggg$f\u00e9\u00a7\u00a7<br \/>\n\u00a7\u00a7E\u00a7EA\u00a7 \u00a7\u00a7ag25<\/p>\n<p>.V$\u00a3a\u00a7\ufb01gma\u00a7@@\u00a7@&amp;<br \/>\nLv &#8220;~n %\u00a7?ELL%\u00a7TS<\/p>\n<p>&#8216;=,\u00a7\u00a7\u00a7w\u00a7:$; g_v \u00a7E$\u00a7%\u00a3\u00a7%EAF gmv, ;<\/p>\n<p>&#8220;\ufb01\ufb01f$ K\u00e9g\ufb01\u00e9\ufb01gxh $\u00a7&amp;\u00a7\u00a7 %\u00a7R\u00a7<br \/>\n_\u00a7$%g\u00a7 \u00a7Re\u00a7\ufb01\u00a3$\u00a7 L?\u00a7<\/p>\n<p>&#8220;gag. \u00bb\u00a7 R\ufb01\ufb01\ufb01<\/p>\n<p>\u00a7&amp;E\u00a7&amp;\u00a7Q\u00a7$<\/p>\n<p>.. gmg<\/p>\n<p>%\u00a7$\u00a7@\u00a7\u00a7\u00a7\u00a7?\n<\/p>\n<p>\u00a33? $31: \u00a33\u00a7\u00a7EE, \u00a73?v\u00a7<\/p>\n<p>?hi$ :.T&#8221;A. Fila\ufb01 mfg&#8217; zasa af \ufb01\u00a7\u00e9 E\ufb01\u00a7\u00a7$\u00e9_<br \/>\n&#8216;Em; Act, 1\u00a7\u00a7\u00a7. arzgiyzg $12: sf m?:\ufb01e:;:f=._c:&#8217;a%t;:~&#8221;&#8211;3\u00a7:f?:L<br \/>\n2%a:1.2$S3 \u00a7a$$a\ufb01 in :i&#8217;*;\u00a7 \u00a7$m:M $?\u00a7\u00a7&#8217;\u00a73;a\u00a7;&#8217;..i\u00a7V\u00a7;%&#8211;Af\ufb01rv<\/p>\n<p>the asseggzzant yaax 33\u00a7:~=~\u00a7&#8221;\u00a52 \u00a7\u00a7:3_y:\u00a3,::g:\u00ab _\u00a7E&#8221;;;;=:.\ufb01*iih3;&#8217;;s<br \/>\nE\ufb02\ufb01i\ufb01l\ufb01 \u20ac;;m,::%:, may he \u00a7ls&amp;a.\u00a7$\ufb01  &#8212; .    <\/p>\n<p>a}\u00a3@Ema\u00a7ata %%\u20ac guwst\u00e9ngial\u00bbgge\u00a7::\u00a7ga_a\u00a7;2ax&#8217;\u00bb<\/p>\n<p>stata\u00e9 &#8216;lzh\u00e9zrarin     ,<\/p>\n<p>E2} allmz the a\u00a7\u00a7ea3.. and &#8220;$321, asiala \ufb01hafg \ufb01\ufb01\ufb01zat\ufb01<br \/>\n\u00a7a$3&amp;&amp; hy the If1i??:.;=::jE!\ufb01 :&#8217;i&#8217;\u00e9::L. ;$g\ufb01:\u00a7ila&#8217;t\u00a7\u00e9&#8221; &#8216;.E?&#8217;:?ikunai;<br \/>\nE&amp;ngal$:e 2% v~:\u00a7A_ gv\u00a7$\u00a7\u00bb =_$?\u00a7f$ag gzgga<br \/>\n\u00a7t,2\u00e9.:1&amp;2aa3 congxgmimgi :\u00a7$f.\u00a2:\u00a7ez af tha<br \/>\n\u00a7Q:::a&#8217;z;i5$\u00a7.m:3ez%.\u00bb$\u00a7 :?~Em:s:_\u00b0:\u00a7a&#8217;&amp; \u00a7?a:\u00ab:[. &#8216;\u00a7%\u00a7\u00a7\u00e9a.a.E.$\u00a7 \ufb01amgaieze<br \/>\nam\u00e9 c:9nfi;:33::\u00ab.._\u00e9:;,he  azjcigiazr  333? the Ezeputy<br \/>\n$$\u00a7IE&#8217;\u00a7i3LSSsi\u00a7;?E\u00a7\u00a7E?:3: \u00a7}\u00a7&#8217;., &#8220;::2\u00a7:\u00b0.:\u00a2:r%\u00a2_ :\u00bb.*;:4a..,&#8221;=\u00a7&#8221;&#8221;&#8221;&#8216;1{\u00a7s\u00a3s&#8221;a*;} g \ufb01peaiai<br \/>\nRazzgem\ufb01\ufb01 E;f:\u00a7:*:g;2;iK:\u00a7;x__3;fer..jT'&lt;:=;Lt::=-..__.  &quot; &#039;<\/p>\n<p>[%\u00a7:\u00a7f\u00a7\u00a7\u00a7\u00a7\u00a7: $\u00a7g:\u00a7\u00e9&quot;\u00a7\u00a7 ESE \ufb01g\ufb01l\ufb01\u00e9 \ufb01gzg<br \/>\naggfg,&amp;\u00a7\u00a7$\u00a7\ufb01g?\u00a7%$;_a\u00a3Lzvg\u00a7Ea %\u00a73 \u00a7%&amp;L\u00a7%E\u00a7\u00a7:<\/p>\n<p> &#039; \u00a7\u00a7\u00a7\u00a7EE\u00a7f<\/p>\n<p> ::\u00a7%%$3::3:..e&#039; &#039;nag cmz\ufb01 2.2.? in ithz\ufb01 apgegfi<\/p>\n<p>, &#039;*%:Z%*:e azgzzmurzazzii mr\u00e9exs gasg\ufb01\ufb01 E23? t\u00e9ze<\/p>\n<p>i;&#039;.j\u00a7%\u00a7i&quot;\u00a7i$\u00a73ii;\u00a7;: gar \ufb01f igaamsa &#039;Egg: \u20ac\u00a73\u00a7\u00a7%&#039;\u00e9a:$} ,<\/p>\n<p>&quot; .?;\u00a7*\u00e9,?a%: Ensgrgm &#039;\u00a7\u00a7\u00a7?.<\/p>\n<p>\u00a7a:2\u00ab:*._\u00a7&quot;g3;.;;s3:&quot;e$ 15:31:32: Ezag \u00a7\u00a7%I&quot;&quot;3 \u00a7&#039;:3;2:&quot;:E2$\u00a7 a\ufb01nfizrzzza\ufb01 by<\/p>\n<p> eiiaizg fxi\ufb01a\ufb01aig Ea\ufb01gafmza<\/p>\n<p>\ufb01gs E\ufb01\ufb01 \u00a7@\u00e9$?\u00a7\u00a7\u00a7%\ufb01\u00a7f\u00a7% \ufb01\ufb01a\ufb01\u00e9eila\ufb01\ufb01\ufb01\ufb01,<\/p>\n<p> $3.; 233$ a\ufb01mi\ufb01tad ta ::@::s3;:?;ez:<\/p>\n<p>am \u00a7\u00a7l\u00a7.Q&#039;%\u00bb?.Z*%,EE.\u00a7 S&quot;&#039;3.2bS&#039;\u00a7\u00a3&amp;?;&#039;\u00a77;;i3;.i qzzgg\ufb01igzzg \ufb01\ufb01 33%;:<\/p>\n<p>is<\/p>\n<p>a\u00a7&amp;i\u00a7\u00a7\u00a7 the 3a\u00a5$\u00a7\u00a7\u20ac an\ufb01 ix iavcmx @\u00a7T3%\u00a5a<\/p>\n<p>\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01 .1<\/p>\n<p>5.4<br \/>\n,3.\n<\/p>\n<p>&#8216; 1<\/p>\n<p>\u00a7&#8217; &amp;$aar\u00a7An 2&#8243;, f$iE$w:ns t\u00a7&amp;&#8221;\u00a3\u00a7:&#8217;;\u00a3\u00a7t<\/p>\n<p>3.,<\/p>\n<p>:*:.:2a &#8220;:::a\u00a22z;g;;&#8217;2%:&#8217;:;%: \u00e9twgifm :=&#8211;:j\u00a2sv:;2.:ai:%m&#8211;..&#8217;A:s;:i;:&#8217;:*?&#8221;\u00a7Ii%&#8217;*\u00bb..__<\/p>\n<p>\ufb01igmggg ihi\ufb01 agpaal an\u00a7\u00a5a$:ng*t\ufb01$Vq\u00a7\u00e9$::\u00a7n\u00a7\u00a7\ufb01f<\/p>\n<p>law agaim\ufb01t tag E\ufb01\ufb01\ufb01\ufb01\ufb01\u00e9w\u00e9\ufb01\ufb01xi\ufb01 fgvag E9? the<\/p>\n<p>S\ufb01\ufb01\ufb01\ufb01\ufb01g\ufb01\ufb01 .,<\/p>\n<p>~-,&#8211;Q{\u00a7 _<\/p>\n<p>Wwk<\/p>\n<p>j &#8221; g \u00a7\u00a7na..a&#8217;\u00a7e\u00a3-ml<\/p>\n<p>2.5<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Karnataka State Agro Corn &#8230; on 15 February, 2010 Author: K.L.Manjunath &amp; B.V.Nagarathna &#8216; 3. 1% $\u00a7E $133 aagx\ufb01 \u00ae? Kagmg\ufb01gxa \u00a33 Eg\ufb01ggi\ufb01gg \u00a7A\u00a7\u00a7\u00a7 TEES f\ufb01\ufb01 15\ufb01\u00a7\u20ac@\u00a7 a? \u00a7E\u00a7R@$\u00a7\u00a7;$%\u00a7\u00a7 &#8220;% &#8216;HH5EMr $32 \u00a7\u00a7\u00a7*BEE MR,$\u00a7?:$$_g,:.a\u00a7\u00a7\u00a7%\u00a7g$\u00a7\u00a72 &#8221; $33 Ea\ufb01fgig \ufb01R$=3\u00a7$?\u00a7$E g $;\u00a7\u00a7\u00a7aA\u00a7g% \u00a7:@,A.$\u00a7L3?$$2%s\u00e9 EE\u00a7\u00a7E$\u00a7; W $33 gg\ufb01gggs\u00e9agg\u00e9&#8217;@?&#8221;\u00a3\u00a7$\u00a7&amp;\u00a3&#8217;?gx [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-111265","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Karnataka State Agro Corn ... on 15 February, 2010 - Free Judgements of Supreme Court &amp; 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