{"id":182995,"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-manipal-investments-ltd-on-15-february-2010"},"modified":"2016-07-05T06:57:44","modified_gmt":"2016-07-05T01:27:44","slug":"the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010","title":{"rendered":"The Commissioner Of Income-Tax vs Manipal Investments Ltd 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 Manipal Investments Ltd 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>.2\u00bb;&#8217;\u00a2\u00a7g $z:;&#8217;E_$ aggagaw<br \/>\n&#8216;. &amp;\u00a7v:,\u00a7\u00a7&amp; $\u00a7\u00a7ELE&amp;\u00a7fS}<\/p>\n<p>:3 ?3g \u00a3363 Q\ufb01\ufb01\ufb01\ufb01 $3 KR\u00a7$?&amp;K% gEja\u00a7\u00a7\u00a7$:@\u00a7\u00a7 +<\/p>\n<p>QAEE3 $313 ?\u00a7E 1g&#8221; \u00a7A3\u00bb$?_EE\u00a7\u00e9\u00a7\u00a7gE,:\u00a7:\u00a7 =<br \/>\nPRESENT  %  %<\/p>\n<p>$32 \u00a7Q\u00a7&#8217;EL\u00a7 \ufb01R.5\u00a7S?E\u00a3E K ;.g$\u00a7:\u00a7\u00a7g$\u00a7&#8217;<br \/>\n&#8220;$\u00a73_ &#8216;=. \u00b0 1<br \/>\nTEE gggsgag 33$,5\u00a7$?E\u00a7E*BgV,\u00a7&amp;\ufb01%RA\u00a7\u00a7\u00a7&amp;<\/p>\n<p>:.$\u00a7g\u00a7\u00a7@\u00a73\u00a7%v\u00e9?fg\u00a7@%<\/p>\n<p>\u00a7E?\u00a7EE\u00a7:<\/p>\n<p>3 T\u00a7\u00a7&#8221;$$\ufb01%\u00a7$$\u00a7$\u00a7ER $\u00a7&#8217;\u00a7\u00a7\u00a7w\ufb01E fax<\/p>\n<p>2&#8242;: . 3:, 23;: :;\u00a7 33$?!  &#8216;;%;&#8217;\u00a7%:1;g2?g..\u00a7\u00e9;%\u00a2<br \/>\n_\ufb01\ufb01\ufb01Q%\u00a7\u00a7E\u00a3w\u00a7?\u00a7=\u00a7\u00a71xmMV<\/p>\n<p>2 Fig? \u00a7\u00a7%\u00a7%\u00a7&#8217;$\u00a7\u00a7\u00a7\u00a7\u00a7s:@\u00a7g\u00a7 @F E\ufb01\ufb01\ufb01\ufb01g ?\u00a7X<br \/>\ng\u00a7$3\u00a7}a\u00a7$$:g;,\u00a7&amp;\u00a7Gg\u00a7<br \/>\n$;gf\u00a73:L$:\u00a7$;_&amp;%\u00a7Av&amp;EA;\n<\/p>\n<p>-.\ufb01&amp;\u00a7\u00a7\u00a3;$E&#8217;\u00a7?\u00a7 aai<br \/>\n&#8216;~ &#8220;- \u00a7\u00a7ELL&amp;\u00a3\u00a7$<\/p>\n<p>T\ufb01u\u00e9\ufb01\ufb01 $RE.K?\u00a5w&amp;\u00a7\u00a7\u00a7\u00a7\u00a7;\n<\/p>\n<p>&#8216;&lt;&quot;.\n<\/p>\n<p>&#8216;-gfg. \ufb01%\ufb01Z?&amp;$ E\u00a7?E\u00a7?\u00a7E\ufb01\u00a7$ LT?<br \/>\ngy\ufb01azca\ufb01g gaggg<br \/>\n\u00a7\u00a7\u00a7E\u00a7\u00e9Lw\u00a7?\u00a7i;\u00a7<\/p>\n<p>.\u00a7M<\/p>\n<p>EE$\u00a7$\u00a7$\u00a7\u00a7?\n<\/p>\n<p>i\u00a7E$\u00a7\u00a7\u00a7\u00a7E\u00a7E Sgg\ufb01g\ufb01\ufb01<\/p>\n<p>\u00a7&#8217;\u00a7;\u20ac:.$  fil\ufb01\ufb01 &#8216;z.:;&#8217;\u00a7. Q\u00e9\ufb01gk \ufb01f gag jiffg\u00e9\ufb01if\ufb02<br \/>\ni\u00a7faX Act; :E\u00a7\u00a7: ax*.3;s.:.:&#8217;2g? mi&#8217;: $f araiazf d:\u00a7;%;\u00a7\ufb01<br \/>\n&#8216;i\u00a7,E1,2\u00a7$3 pagga\ufb01 :23 :\u00a7:&#8217;?:,,Z*,&amp;.=3&gt;;&#8217;@\u00ab 1f\u00a3a\u00a7&#8217;:\u20ac\u00a7;&#8221;ii\u00a7\u00a7\u00a7<\/p>\n<p>z<\/p>\n<p>&#8216;<\/p>\n<p>&#8220;E<\/p>\n<p>\ufb01g: t\ufb01\u00e9 aggasgmegt yea: :\u00a7\u00a7$w\u00a7\u00a7 p:%\u00a7i\ufb01; :\u00a7g\u00a7<\/p>\n<p>this 8am&#8217;b:&amp; \ufb01aurt may ba giaasaa EQE<\/p>\n<p>;}fa\u00a7z;mi2\u00a7,t\u20ac &#8216;aka $%;;%$%.3,n&#8217;%.&#8221;;,;:1-23.93:&#8217;*&#8211;zr}fa2&#8217;ae&#8217;..ss\u00a7.*::,3&#8242;;.s.:%:\u00a7$_ <\/p>\n<p>stata\ufb01 iharai\ufb01 \ud83d\ude21 :m_; .\u00bb._ &#8211; Va_w;~<br \/>\nii\u00a7ai:ew the agpaal amd sea 3$i\u00a7a_t\u00a7$;\u00a3:\ufb01\u00a7\u00a73<\/p>\n<p>yasse\u00e9 by the Emaam fag A\u00a7\u00a7\u00a7l3&amp;ta*?;i\u00a7un;lAimW<br \/>\nEz\u00a7%;33?a:&lt;; Apma: z\u00e9agzg\ufb01-s,;2\u00a7\u00a2;1\u00a7\u00a79V__  :~:;2..&quot;f.z&#039;:::.,2@\u00a73&#039;<\/p>\n<p>eanfixmgng the arder pasge\ufb01 by*\ufb01h\u00e9 \ufb01ygallate<br \/>\nCmaissia\ufb01ez and ganfixm iha $rd%3~\u00a7a$sed by<\/p>\n<p>the \ufb01eyuty Ccmmigsgsn\u00e9xiafrg\ufb01\u00e9ome T&amp;x\u00a7 Syeaial<\/p>\n<p>Ragga; Man\u00a7a2\u00ae\u00a7@ \ufb01\ufb01a;\n<\/p>\n<p>mzg  Pcaz\u00e9 EEEAREEEQ\u00bb was<br \/>\ngay; :~2%:;;\u00a73;~:;:::z::e: gq, \u00a7\u00a7E\u00b0I\u00a3&#8217;\u00a7?E\u00a7.3E&#8217;;%i}\u00a5&#8217;*i&#8217;:*\u00a7w$ Eaaaaggzzigz<\/p>\n<p>aaasggzqzs<\/p>\n<p>&lt; ..\u00bba&#8230;..=&#8230;..\u00ab mmu|nmi <\/p>\n<p>\u00a7$ax\u00e9.th\u00e9@\u00a7\u00a7\u00a7\ufb01\u00e9@E fgr tha g\u00a7\u00a7e::a\u00a7t@<\/p>\n<p>._2\u00a7 fhg \u00a7%V\u00a7E\u00a7\u00e9 hag game Q? :3 t%:5 ay\u00e9al<\/p>\n<p> \u00a7:ia:~.3\u00a7.l;&quot;s.z_&quot;_;\u00a7&#039;L&#039;. a;&#039;:;3i\u00a7::&#039;*:;ea%\u00e9\u00a7  by the Qi\ufb01eff \u00a7&amp;$S&amp;@L by &#039;aha<\/p>\n<p>&#039;%&#039;:\u00a7m\u00a7i$g:\u00a7\u00a7@:: cf Emaam\ufb01 tax;\u00a7&amp;\u00a7\u00a7ea13}; w\ufb01i\ufb01h<\/p>\n<p>E33 bm\u00e9g\u00e9anfzrm\ufb01\u00e9 by iha Engame \u00a7ax \ufb01\u00a7r@i23ta<\/p>\n<p> a Ttibg\ufb01al, Eamgaiar\u00e9 in int. ?aX &amp;\u00a7\u00a7e&amp;2<\/p>\n<p>  gawgjg. \u00a7\u00a7\u00a7 \u00a7%.:g18.\u00a7.:: . 2&amp;3 fax =s;:\u00a7-3%<\/p>\n<p>_ \u00e9g$%5$mm\u00a7t ygaz 1\u00a7\u00a7\u00a7m\u00a7\u00a7g<\/p>\n<p>$a?\u00a7Q \u00a7\u00a7\u00a7eai wag a\ufb01miiie\ufb01 ia aaagi\u00e9ax aha<\/p>\n<p>\u00a7\u00ael3swim\u00a7 gm\ufb01gigmtigi @\u00a7&amp;$ti$m af Egg:<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010 Author: K.L.Manjunath &amp; B.V.Nagarathna .2\u00bb;&#8217;\u00a2\u00a7g $z:;&#8217;E_$ aggagaw &#8216;. &amp;\u00a7v:,\u00a7\u00a7&amp; $\u00a7\u00a7ELE&amp;\u00a7fS} :3 ?3g \u00a3363 Q\ufb01\ufb01\ufb01\ufb01 $3 KR\u00a7$?&amp;K% gEja\u00a7\u00a7\u00a7$:@\u00a7\u00a7 + QAEE3 $313 ?\u00a7E 1g&#8221; \u00a7A3\u00bb$?_EE\u00a7\u00e9\u00a7\u00a7gE,:\u00a7:\u00a7 = PRESENT % % $32 \u00a7Q\u00a7&#8217;EL\u00a7 \ufb01R.5\u00a7S?E\u00a3E K ;.g$\u00a7:\u00a7\u00a7g$\u00a7&#8217; &#8220;$\u00a73_ &#8216;=. \u00b0 1 TEE gggsgag 33$,5\u00a7$?E\u00a7E*BgV,\u00a7&amp;\ufb01%RA\u00a7\u00a7\u00a7&amp; :.$\u00a7g\u00a7\u00a7@\u00a73\u00a7%v\u00e9?fg\u00a7@% [&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-182995","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 Manipal Investments Ltd on 15 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-manipal-investments-ltd-on-15-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 Manipal Investments Ltd on 15 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-02-14T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-07-05T01:27:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010\",\"datePublished\":\"2010-02-14T18:30:00+00:00\",\"dateModified\":\"2016-07-05T01:27:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010\"},\"wordCount\":392,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010\",\"name\":\"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-02-14T18:30:00+00:00\",\"dateModified\":\"2016-07-05T01:27:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010","og_locale":"en_US","og_type":"article","og_title":"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-02-14T18:30:00+00:00","article_modified_time":"2016-07-05T01:27:44+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010","datePublished":"2010-02-14T18:30:00+00:00","dateModified":"2016-07-05T01:27:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010"},"wordCount":392,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010","url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010","name":"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-02-14T18:30:00+00:00","dateModified":"2016-07-05T01:27:44+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-manipal-investments-ltd-on-15-february-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"The Commissioner Of Income-Tax vs Manipal Investments Ltd on 15 February, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/182995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=182995"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/182995\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=182995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=182995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=182995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}