{"id":63503,"date":"2010-02-25T00:00:00","date_gmt":"2010-02-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-united-bottles-mafg-company-on-25-february-2010"},"modified":"2014-05-28T15:41:57","modified_gmt":"2014-05-28T10:11:57","slug":"the-commissioner-of-income-tax-vs-ms-united-bottles-mafg-company-on-25-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-united-bottles-mafg-company-on-25-february-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S United Bottles Mafg Company &#8230; on 25 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 United Bottles Mafg Company &#8230; on 25 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath &amp; B.V.Nagarathna<\/div>\n<\/p>\n<pre><\/pre>\n<p>IUH E..UUl(i U? KAKNAIAEA Haul&#8217;! LU,:..&#8217;!$I ur KAIINHIAIV-I HIUH LUUKI Ur l\\.HKE&#8217;lHlRlU-| &#8220;IN-.&#8217;ll&#8217;l Lunar Ur I\\nnIVu-Hutu-I rslun L..uuuu ur tu-uu\\IHIAn.:-I nuurv Lu<\/p>\n<p>5. FORMULATE me suasmsrrzm. Quisnous\u00e9<\/p>\n<p>LAW&#8217;<\/p>\n<p>2:. ALLOW THE APPEAL AND scar ASIDE    \u00ab k<br \/>\n?iX5SE\u00a7} BY THE INCG.:&#8217;~\u00a7E~&#8211;T\ufb01X<br \/>\nTRIBUNAL, BANGALGRE 555254 %%&amp;1~kk%m.L%{ 5<\/p>\n<p>NCL623\/BANGIZOOI DA&#8221;fEIj:._<\/p>\n<p>COMMISSIONER cm~ar=m-11m% ma &#8220;&lt;,&lt;:1R\u00a3:\u00bbER<br \/>\nPASSES 81&#039; THE BY,.._ &#039; \u00a3_IGM\u00a5VE\u00a7.$S-i{3NE:R OF<br \/>\nIncome TAX, &lt;:E\u00a7NTR4\u00a7.-L&#8212;-&#039;;I_RCi;.E-1, aazmazoae.<\/p>\n<p>THIS rm comzuednz Er\u00e9\u00e9aiexza THIS DAY,<br \/>\nK.&#039; LMANJU\ufb02iATH 3., omveam Af\u00a7}IE&quot;\u00a7QLL6WING:<\/p>\n<p>   up; appeai cha\ufb02enging<br \/>\nthe bgaii\u00a7s,e__ and  the arder passed by the<\/p>\n<p>Incanwg. _1.&quot;a\u00a7&#039;c &#039;  &#039;\ufb02rribunaf, Barsgaies-e in rm<\/p>\n<p> aa,%s2s;mg;m1%aam 15.12094.\n<\/p>\n<p> 2. \ufb01.: e  was a\u00e9mim\u00e9 Es ncsnsi\u00e9ar than \u00a7i;2iIewEn\u00a7<\/p>\n<p>&#8216; &#8221; &#8216;A&#8221;&#8211;._VV&#8217;\u00a7::xh5ta:\u00e9t\u00a7a\u00a7&#8217; qumtian af iii&#8217;? :=-<\/p>\n<p>9 Wbetftar me raw \ufb01ecfared \u00e9y 1-as<br \/>\nHara\ufb01\u00e9\u00e9e Cami in M\/5:. Kwaiiiy $Iscz;:&amp; !za\u00a3ci!&#8217;::g_<br \/>\namt M ear); of krtemt an be ma\ufb01a under.\n<\/p>\n<p>Sewing: 234A, 2343 and 2345 of the Act wiser:<br \/>\ncarrzputatm: of {via} itzwtxge ma\ufb01a un\u00e9er<\/p>\n<p>5\/..\n<\/p>\n<p>* 1s.:=\u00a22rm %<br \/>\nCONFIRM THE GREEK OF &#8216;THE TAF*?VELLA&#8221;p!&#8217;E&#8217;%<\/p>\n<p>.. &#8230;&#8230;&#8230;&#8230;. . ..n&#8230;.n.n&#8230;-.  mug&#8230; ua iv-wuirur-&#8216;Il\\r\\ r-nun \\..uu|u ur :(AgNAfA;(A H&#8221;-5H col<\/p>\n<p>Section 11$? of the Act can aka be extender!<br \/>\nta camputat\ufb01ars of ta-ta} mama made &#8216;\u00abf\u00a3*:i:f.\ufb01\u00bb&#8217;j?f  ~<\/p>\n<p>S\ufb01\ufb01tti\ufb01ff 11514 sf we Act which  <\/p>\n<p>with a nozwbstante cfausze  \u00e9tirtz-:;r4.;taer  L.<br \/>\ntote! inwme in accardance  A&#8217; &#8216;tJ&#8217;2e&#8221; wash \u00ab. &#8221; <\/p>\n<p>pmfits, as catrtemplatetf &#8216;\ufb01n.&#8217; t;&#8217;:\u00e9=.-i\u00e9\u00e9id<br \/>\nand saves ai} other provsii\u00a7&amp;3s  \ufb02sfvtbei&#8217;<br \/>\nsat:-Section (4) amn\u00a2k~%sa%:as]% seam Wm.<br \/>\nwauld mmde Sec\u00e9fk\u00e9fz E 2;:-\u00e9&amp;;a::d 234::\n<\/p>\n<p>aftizmact    ..  ~<br \/>\nix} t\u00a55&amp;f;.\ufb01\u00a7f&#8221;Z&#8217;&#8211;V\u00a3f\u00a7\u00a2&#8217;~.iT&#8217;j?}E$a;\u00a7\u00a7a?f_$a?w\u00a2:!9&#8242; haw<br \/>\ntaker: &#8212;&#8212;&#8211;  -&#8230;,,t;&#8217;.:e\u00a7 cizject of<br \/>\ni\ufb01trv\u00e9ucirsg  ..  b_T\u00a7:;2s:$i9n$ of Seat\u00e9csz:<br \/>\n;\u20acZ5].\u00a3 :.1f\u00a3*:&#8217;ze Ag} Azji.-\u00e9r\ufb01ance Act pertaining ta<br \/>\na\ufb01essm\u00e9eitf &#8220;}*\u00a7\u00e9g&#8217;\u00a7\u00a3&#8221;  I_:99\u00a3?&#8217;~\u00a78 and the Edvard<br \/>\n_ \u20ac,fe:i1;\u00a2fa&#8217;r whkf}&#8217;:&#8221;c\u00a7a\u00a7_:(y cantemp\u00e9atad tfwt uasier<br \/>\n  \u00abrf\u00e9\u00e9 giefav\ufb01bns, \ufb01ery av! frstere\ufb01 under<br \/>\n  2345 5; 234: of the M was<\/p>\n<p>   ifa\ufb01imiia? questmns sagere yaisa\u00e9 in ma ?=&amp;Q32Qf2%4<\/p>\n<p> ia?\u00a75;ig\u00a5j_5ar\u00e9 answere\ufb01 in favmzr af \ufb01ne Revenue by this Cmrt<\/p>\n<p> the we: passed in rm :~:o.32c\/209%: is aim foiiovaed<\/p>\n<p>  5:; this cam in rm mzgeyxzms.\n<\/p>\n<p>{2}\/\/\/_,..\n<\/p>\n<\/p>\n<p>-I\\.?!&#8221;&#8216; nwunv vr nz-uuwr-unrvn noun uvyugur ur iv-u-uw-Iunnu nturr Luuuv ur I\\AiuVIJ-tu-\\Iu-I \ufb02lv\ufb02 LUUKI ur nnnmntnnu nluri u..)um U2&#8217; KAKNASRKA HIGH CO<\/p>\n<p>33. In view (if the erder passad by the Qivisim Ben\u00a7?2&#8243;j\u00a7fvv_.<br \/>\nCam&#8217;: in ETA NC3.32C3f2&amp;(3=4, this appeai is its   <\/p>\n<p>answering we ques\ufb01ans of Saw in fa&#8221;&#8216;&amp;?t&#8217;\ufb01&#8211;J\u00a5f cf&#8217; ti;_i&#8217;.\u00e9f \u00a7?&#8217;:as}&#8217;\u00a5e:\u00e9&#8217;.:3Ae  V&#8217;<\/p>\n<p>and against: the assessea.\n<\/p>\n<p>Accordingly, the appoai iV&gt;s&#8217;\ufb01ifi&#8217;c~.v\u00a7:eclA;&#8221; <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S United Bottles Mafg Company &#8230; on 25 February, 2010 Author: K.L.Manjunath &amp; B.V.Nagarathna IUH E..UUl(i U? KAKNAIAEA Haul&#8217;! LU,:..&#8217;!$I ur KAIINHIAIV-I HIUH LUUKI Ur l\\.HKE&#8217;lHlRlU-| &#8220;IN-.&#8217;ll&#8217;l Lunar Ur I\\nnIVu-Hutu-I rslun L..uuuu ur tu-uu\\IHIAn.:-I nuurv Lu 5. FORMULATE me suasmsrrzm. Quisnous\u00e9 LAW&#8217; 2:. ALLOW THE APPEAL [&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-63503","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 United Bottles Mafg Company ... on 25 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-united-bottles-mafg-company-on-25-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 United Bottles Mafg Company ... on 25 February, 2010 - Free Judgements of Supreme Court &amp; 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