{"id":38468,"date":"2010-11-08T00:00:00","date_gmt":"2010-11-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-khoday-india-ltd-on-8-november-2010"},"modified":"2019-02-14T09:53:43","modified_gmt":"2019-02-14T04:23:43","slug":"the-commissioner-of-income-tax-vs-ms-khoday-india-ltd-on-8-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-khoday-india-ltd-on-8-november-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Khoday India Ltd on 8 November, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Khoday India Ltd on 8 November, 2010<\/div>\n
Author: Manjula Chellur Kumar<\/div>\n
   '   I\n\nIN THE HIGH COURT OF KARNATAKA. BANGAE,-ORE\nDATEEf) THIS '1\"I~iE EV\" DAY 0 F N OV EM BEE-f-\"Q, 281.0\nPRESENT\nTHE HON'BI.E MRS. JUSTICE'. MANJULA CI\"{EI,;[\u00a7L'Uj}:\"{\n\nAN 1.)\n\nTHE HONBLE MRJUSTECEZ ARAVIND\"KUMf_Af%  \"  AL\n\nINCOME TAX APPEAL rid H319\/42003 \"  V  V'\nBETWEEN\n\n1.<\/pre>\n
 The Comnzissimler of I’11.g:-.E)me–t,e1x–,
\nCentral C3’rc:}.e,  — “‘
\nC.R.I”3ui1di1”1g.\n<\/p>\n
Queens Rcrad
\nBangalore.\n<\/p>\n
2. The ,_C_0m missi0~1′-2.r3.r. bf I1″xc0me–tax
\naCentraI.*\u00bbcinz.1g\u00bb–1.{‘:;._ _ .
\n A
\nQ’L{e\u20acns    <\/p>\n
Bangalore. ._ ‘  APPIEELLANTS<\/p>\n
 V. A_ (By’~\u00a7Sr\u00a7f_LfLvyind A’fu:’.vS_rivM .V.Ses1’1a(_%I*1e1.1a1. Adv.)<\/p>\n
Mi\/’sf KVhc’) c”‘[a_\\V.\/.?’IVV1f1_(iia1 1m.,<\/p>\n
No’;\u00ab.54;,  ‘Ka\ufb01nayaiizalia Ag1–ahare1,
\nAI1ja1’aap._u ra Posi.\n<\/p>\n
:  Ar;1eka1iV–*1’a11,2l{.\n<\/p>\n
” Batfiggalore -560 062.\n<\/p>\n
. .. RES POND EN’?\n<\/p>\n
(fr\ufb01y Sri. Ashok K1.:1ka.1’1″2i, Adv.)<\/p>\n
\\;;*~\u00bb;_:’<\/p>\n
This 1.7′. Appeal  filed i.m(.ie.r Sec__*ii0r1 260–A 01″ the
\nIncome “Fax Act praying to iorimilate the siibstamtiai
\nquestion of law and to set aside the erder passed by tile
\nincome Tax Appellate Tribimai, Baiigalore. in ET A No.
\n3035\/Bzmg\/200:1 ciziieci 20.1.2()O6 cronfirming i.he~~._\u00a7)1’de1*<\/p>\n
passed by the Appeli-ate Commissioner (:0ni’ir;’1i.i_i”1g_i’the<\/p>\n
order passed by the Deputy C.0mmissi0ne1_?iii” ~\u00ab;i..:_’:–i-i:(_):1fie>\u00ab _<\/p>\n
Tax. Circle ~\u00bb1{1}. B21m5’z1}()re.\n<\/p>\n
This LT. Appeal coming,  feri.\n<\/p>\n
Manjuia Cheilur J.. (i01iVCIVT\u20ac:(.1 th(?Ai:C)_i.iO\\ViI1g:f’.’,2 ‘ i’ V
\nJUDd\ufb01\u00a7\ufb011*s “V’
\nThis present.   year
\n2000-2001. _ _0_ie,i ii in A<\/p>\n
‘2. ‘The f0il:'(:xV’i13,g;’siibstantial question of law was
\nraised f0r’*<:1is:p0s:__i1 of the appeal:
\n;"W"vl1.<;:i.I1c:r the 'E'ribL1nal was right in
\n'a_i"hQ1di:1g that Advance paid to various
\nv.ip2{rt:ie*s was in the course of
\n3 Abusiiiess and t.h<.=. same is 1:01,
\nreeox-'erabie and i_h.e1'efore to be ailowed<\/p>\n
as 21 c1e(.iu(.*t;i0I1 2?".\n<\/p>\n
3. Similar (“0m’.:*0ve.rsy or issue p<,%riai1"1ir1g to<\/p>\n
tile very same  for 0i:iie1' assessment years<\/p>\n
ACCOFdiI1g1}'. {hf pl'('.f-3c'.I1{ appeal  (iisp<.3sse(1 of<\/p>\n
in t'E?1'I1"\u00a3S of ITA 10\/2005 ciaicd 02.06.2010.\n<\/p>\n
0     <\/span><\/p>\n
   A     0\n V A.   .  \n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Khoday India Ltd on 8 November, 2010 Author: Manjula Chellur Kumar ‘ I IN THE HIGH COURT OF KARNATAKA. BANGAE,-ORE DATEEf) THIS ‘1″I~iE EV” DAY 0 F N OV EM BEE-f-“Q, 281.0 PRESENT THE HON’BI.E MRS. JUSTICE’. MANJULA CI”{EI,;[\u00a7L’Uj}:”{ AN 1.) THE HONBLE MRJUSTECEZ ARAVIND”KUMf_Af% […]<\/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-38468","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Khoday India Ltd on 8 November, 2010 - Free Judgements of Supreme Court & 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-khoday-india-ltd-on-8-november-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 Khoday India Ltd on 8 November, 2010 - 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