{"id":128060,"date":"2010-02-16T00:00:00","date_gmt":"2010-02-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-mysore-sales-international-on-16-february-2010"},"modified":"2017-09-11T01:30:19","modified_gmt":"2017-09-10T20:00:19","slug":"the-commissioner-of-income-tax-vs-ms-mysore-sales-international-on-16-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-mysore-sales-international-on-16-february-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Mysore Sales International &#8230; on 16 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 Mysore Sales International &#8230; on 16 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath &amp; B.V.Nagarathna<\/div>\n<pre>EN THIES, HIGH COURT OF KARNATAKA AT BANGALORE\nDated this the 16\"' day of FeE)1'uary, 2010\nP:\"csenl\nTHE HON'b'LE MR JUSTICE K L Z1\/Iz'1N_].  V' <\/pre>\n<p>THE H()N&#8217;Bl.E Mrs JUSTICE I\u00a7&#8217;:4V;Vi+ia;i1a\u00e91&#8242;;r(}&#8217;z\\%\u00a7%;<br \/>\nIncmrw Tax Appe\ufb02 90&#8243; \/- .\u00a7{It?5  A A<\/p>\n<p>Betwcgm<br \/>\n1 17I.C0tn.1ni.&lt;;si0r1er 01&#039; EI}C()I1}&#039;13;:&#039;T&#039;2~! 3<\/p>\n<p>C R Buiidin_g1 Queens RUM&quot;\n<\/p>\n<p>Bangalore<\/p>\n<p>F\u00bb)<\/p>\n<p>ii. Co mn1.issi&lt;_.1.nc:&quot; \u00ab.g!&#039;_&#039; !t1c0=:nc T2.x7<\/p>\n<p>Spcciz1_iA_Rz1ng&lt;3 T. R VB:;.i_14&amp;iug &quot;<br \/>\nQuc:rji:1s R0:1&lt;i,;T8;11&#039;1g;i;;]m&#039;:*_  _ Appellzltlts<\/p>\n<p>(By Sri M V      <\/p>\n<p>And:\n<\/p>\n<p>.  &#8221; :\\ N1)\/~S()5r.\u00ab3   nEC1&#8217;1A1A;&#8217;1&#8217;i i&#8217;0v:.1&#8230;=.i:..l.. Ltd<br \/>\n i\\\/\u00a3313.,H6iiSC,&#8221;&#8216;#A36 <\/p>\n<p>Cf_m1nviV11&#8217;gh;1m\u00bbRimdg\ufb01imgzxlore 52 Res-pondcni<\/p>\n<p>  (By M\/As: &#8216;K&#8221;t&#8217;E1gVc\u00a7&#8217;\u00e9,-\u00a7.:V.&#8221;[\u00a2&#8217;2\u20acE&#8217;Vi.G\u00a7V._{V(&#8216;3, Adv.)<\/p>\n<p>This&#8221; .A:_r%pe.z1I is filed under S.26()A of the income Tax Ac: pxuying to<\/p>\n<p> va.&lt;;&quot;i;!.c;L..t4&#039;hc drc\u00e9cl&quot; ciatcci l7.2.2{)O5 by {he ETAT and &lt;:0nfi;&#039;:n Lhc order pztsseci<br \/>\n\u00ab.by&quot;&#8211;1.I_&quot;1&#039;c.2_1pp\\_\u00b0:IEaiC &lt;;0Im11issi()ner mnfirming the order 01&#039; a:&lt;sc;~;.~;:&#039;m:11I&#039; passed by<\/p>\n<p>_Jt;_Ck&#039;:.1nii1E&amp;\u00e9sioner of !nc:o1ne Tax. Bangallore.<\/p>\n<p>\/<\/p>\n<p>&lt;{\\\/<\/p>\n<p>This Appcuf coming on for hearing this day. K L Mzm__jL_111aI&#039;l1 J,<br \/>\ncicfix-=erc:dIhc folfowisag: &#039; *<\/p>\n<p>J \u00a3:&quot;l)(\u00a7s1\u00bbflfN?&#039;<\/p>\n<p>Heard the counsel \u20ac01&#039; the panics.\n<\/p>\n<p>&#8220;&#8216; During the course of z1rg._umen1, it is&#8217;\u00bb._brc)::;&#8217;gi:1&#8211;T&#8217;1.(;&#8217;ourun\u00e9itic\u00e9 ,:E&#8217;n;11&#8243;t.i1c<\/p>\n<p>questions of law Emmet} in this appcaf  z:.1]swt:1&#8217;r:d.agzzitlst cEi\u00e9ji\u00a2v.c:V13VL1c in IT\/&#8217;31.&#8217; V 7<\/p>\n<p>558\/2004 decided on 7. I 2.2009.\n<\/p>\n<p>1 In View ofthc ,~;u:1&#8217;%e .&#8217;\\.&#8217;2iI&#8221;1&#8217;1C. \\.\\_\/t.3. hav\u00a2_tc:&gt;;(iis&#8211;:iti..ss &#8216;i~lig..;1[3pcaI a11swQ.ring the<\/p>\n<p>question of law framgid\u00e9 i:z&#8217;, I&#8217;_h&#8217;is afipcziii. &#8220;aigai&#8217;r&#8217;1s1VEh\u00e9&#8217;r:r.\\ze&#8211;nL1c and in favour of {he<\/p>\n<p>assess. 1&#8217;c&gt;IEOxvizag  %&#8217;hC&#8221;\u00bb-j&#8221;L\u00a3{&gt;,1\u00a3i&#8217;11.(i&#8217;\u00a5&#8217;l{. &lt;.)&quot;:&quot;\u00bb:t:%w,i..\u00a7 \u00a3&#039;.m:x*tV&#039;v i11&quot;&#039;ETA I59\/2{T)O3 baztwccn {he<\/p>\n<p>.~;u:nc parlics E&quot;0r?I__he ~\u00a7.l.$3.~;r2$5i&quot;Iv\u00a7&#039;.&#039;:&#039;I&quot;:-l_V yu:_1:&#039; &#039;~!_\u00a7)9&#039;5._&#8211;%&#039;and also the _j1:d_;rncn1 of the<\/p>\n<p>Supreme Court in aha case (Sf C():1z1ziE3&lt;.si0:zer of Income Tax &amp; All)&#039;. Vs<\/p>\n<p>I)istillers Czznzgai-:_,\u00bbL.I;td 4\u00bb (2.r1f;&#039;7)&#039; 29:) [TR 419.<\/p>\n<p>4 7 ..AAppE:z&#039;1}&#8211;V is dip&#039; 1&#039;\u00a51i$&#039;s::d J &#8212;<\/p>\n<p>S&lt;:\u00a7;\/-*<br \/>\n\u00a7U\u00a7\u00e9:.\u00a7E?&#039;:;\n<\/p>\n<p>5&amp;4<br \/>\n33393<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Mysore Sales International &#8230; on 16 February, 2010 Author: K.L.Manjunath &amp; B.V.Nagarathna EN THIES, HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 16&#8243;&#8216; day of FeE)1&#8217;uary, 2010 P:&#8221;csenl THE HON&#8217;b&#8217;LE MR JUSTICE K L Z1\/Iz&#8217;1N_]. V&#8217; THE H()N&#8217;Bl.E Mrs JUSTICE I\u00a7&#8217;:4V;Vi+ia;i1a\u00e91&#8242;;r(}&#8217;z\\%\u00a7%; Incmrw Tax Appe\ufb02 [&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-128060","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 Mysore Sales International ... on 16 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-mysore-sales-international-on-16-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Mysore Sales International ... on 16 February, 2010 - Free Judgements of Supreme Court &amp; 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