{"id":72600,"date":"2009-12-08T00:00:00","date_gmt":"2009-12-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-karnataka-state-construction-on-8-december-2009"},"modified":"2018-11-12T03:18:24","modified_gmt":"2018-11-11T21:48:24","slug":"the-commissioner-of-income-tax-vs-ms-karnataka-state-construction-on-8-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-karnataka-state-construction-on-8-december-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Karnataka State Construction &#8230; on 8 December, 2009"},"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 Construction &#8230; on 8 December, 2009<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath And Kumar<\/div>\n<pre> \n\nIN '1';----\u00a31-:2 1--411011 C()LER'l' 019 K\/\\RNA'I'AK\/\\ M 13\/\\:\\1&lt;m1,&lt;3R1~:\nI&quot;)\/\\&#039;I&#039;I13I) T1118 TI-----11$ OE-ST&quot; 1&#039;\u00bb-xv OF m\u00ab&#039;:&lt;:1:sM1.31\u00ab&#039;:R, 2(;&#039;t&#039;\u00a7\u00e93&#039;\u00bb \nPR\u00a3CSE:3I\\E&#039;I&#039;\n\nTE Hi I--iON&#039;{&#039;3I.1C MRJ USTICIS KL.M1\\N;JL\u00a3}NATi I&#039;~ \n\nAND\n*1&#039;;---11:: 1T10N&#039;1-am: MR.JUS&#039;I&#039;ICE AI&#039;{1xVlNI)  V  &quot;\nrm N(;.3\u00e9\u00a3.$j;;OO4 &#039; H\n\nBi\u00a3&#039;I&#039;W&#039;}.\u20ac[\u00a3N: V -    \n\n1 . The C()1&#039;11111issi()1&quot;=e17  l1&#039;;(rI;V'_1::%*wi\"a,$&lt;V.A  _\nC.R.E31.1ilding. Qz:e(2n..-j\u00a7P\u00a70~e1d&#039;  x AA\nI-f3a1r1gaz1o1&quot;L:,_  _   \n\n2. The i)\u20acf3\u00a7L1[.\u00a7:fC(}:&#039;I}t&#039;$1iSaC5\u00a7i6I&quot;:C3\u00a7&#039;V 01&#039; I&#039;1&#039;1E:?&#039;(:&#039;1&#039;:iC--1.e1x\nAssn? 5&#039;-.43&#039;: fi&amp;?.I1f&#039;;~ =Speci2j;-1 __ 1%}. 1j1g;\u00a7E?45&#039;\nC .R.I1311E.E;f_i_iV1;1_&#039;,&lt;,__{.  RO\u00e9.L&#039;d V\n        App(=Eia11I.s\n{By S1&#039;:iy1.11.l&#039;1s\u00a7MVX\/&#039; S511;-:(rt&#039;:~:;1I2;z _&amp;~K.V.A1&#039;\\:&#039;i1&quot;1(:1. :&#039;\\d\\\u00bb*&lt;.)ca1.cs;)\n\nAND:  M ; m \n _K211&#039;11a-1E&#039;.zJi&lt;:1 813116 &#039;C&lt;i)1&quot;1si 1&#039;uc.&#039;i1&#039;c&#039;)n\nC0:&#039;1:;{&lt;.)1*a.{.i&lt;&#039;)11 Lit}. \n\n&#039;V *  _ &#039;N iv.r*_1_i&#039;i~:1:g..j V1-3i2.;wa1&#039;1&#039;. V R2-:.jz1_j Vi :1ag&#039;211&#039;\n \u00a73;111g:\u00ab&quot;1l&lt;):fC. _   I{c:spo1&#039;1c%c111&#039;\n&#039; (By S1_&quot;1&quot;S,P;-11&#039;*1h21sa1&#039;21t.i1i. Ad\\\u00bb&#039;orc2&#039;.z 1:?)\n\n  &#039;l&quot;l1iss&#039;{1:1;_)g)i3z-1] is l&#039;il(-&#039;(:1 uxldea&quot; S(:&#039;.(.&#039;1&#039;i()El 260A of tn(&#039;r0rm=. &#039;l&#039;e2.x Am.\n\u00a7E3\u20ac\u00a7-.3__ a.;_&#039;vi&#039;ss&#039;i:&#039;1;-jg&#039; 0111. of 0rd(*:&#039; (I1\u00a31l(-.&#039;(l I.31-- i2~2()(}3 p21:~s:~s\u20ac-&#039;.s\u00a3.a:':U'21i q1i('S1i()IlE5 01\" iuw s31';1L:.=(l ii1\u00a3'~.r(&gt;&amp;1:. 2-IHUW\n\n  l.N(~':'2.1'].)j)('.'V&amp;'Ef and SN zlsirio the o1'(i(?1's\"e 1.')a1saSt*(\u00a7 by the l'I'z'\\'I\". i.32'1:'1g21l&lt;:)1&#039;c.=\n in \u00a7&#039;l&#039;$X_\u00ab N().S}\u00a7I&#039;3\/B2i11&#039;1\u00a7_.\u00a7\/ 1998 (&#039;i\u00e9li\ufb01fl 3 i ~ E2&#039;--2()(}I3 &lt;&#039;&lt;&#039;)11l&#039;&quot;iI&#039;2&#039;:&#039;2iz&#039;1,&lt;_\u00a7 1&#039;i&#039;1(-= m&#039;(&quot;1c:&quot;\n&#039;of t&#039;i&#039;r (3011'1:I1i:s++ic)11t=:\" and (%o1:fi1'1'1: U1:-* ():'(lm' ;.)2-1ss.1)n1_v (_3c&gt;1'1111:is-.;s'siI:(=r of lI'!(\"('JI]]\u20ac' '\u00a7'a1x. .r\\s-s+soss:':1Ilc.)wiI1_;;':\n\nThe (.'0m'1m'cr:'1I 1'ir1ding of the 01'c.'1(.*\u00a7'H  \nComn'1issi(:\u00bb1'1c:' of Inc(_&gt;mc T21): {1\":.v'1J)\u00bb1A5&gt;v&lt;:\u00bb2-&#039;1&#039;l&#039;.-&quot;s},_V \nf111&#039;1l1er &lt;rnI'i:':11cd by the Inp.on10 'TIBLEX.V_;'\u00a71)}){\u00a7IVi_';'%1fr'v\nI~3;mgz.il('&gt;:'(r. in 1'1'\/\\ No.9I3\/VI3':\ufb015}1V\/E38  i:=, \n\n('.'\u20acl.\"{'.'C1 in question in sifxis z1&amp;;.&gt;i'.j'\u00e9-:21?\"!.o\"\";-111swc:9\"'i'h(\" follm-wing\n\nJ{_s'I')GMI\u00a7N'i'\n\ns31.1bsi.a111i2'1I- questions ()f'.I2iWi\u00bb '\n\nI .\n\nW'heE.1'1g::{:'  1hC  2-1';')1.3z;:iI.g1\u00a3'ef-,_z.u.iII\"':m'iE.ics; 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rm\u00bb. appellate aL1E.l&#039;1c)1*iE.icrs xvere\n\n -(&quot;:&#039;(,&#039;13&#039;i&#039;:C&#039;.(?&#039;E. in\n\n&quot;  __AR$.6.L&quot;34.f:379\/--\n\nl&#039;1oldi1&#039;1_;__\u00a7 Ll&#039;1z41t 21\n\ncm pl eye con:1&#039;ib1.1i&#039;.inn\n1.<\/pre>\n<p>w21:&#8217;cis PF 8: ISM&#8217; paid bot;-1t.c(&#8216;{Iy c.r2nmn1. be<\/p>\n<p>{\u00a3isa.IIm\\rcd L1!&#8217;1d(:*!&#8217; sm&#8217;t:&#8217;e.:r1 ~\/~&#8217;IL3B &lt;)I&#039;1..hc :&#039;+.Lt1&#039;.?&quot;<\/p>\n<p>W .\n<\/p>\n<p> t.hi_s&#8217; day&#8217;.\n<\/p>\n<p>sum 0!&#8217;<\/p>\n<p>.&lt;sun1 oi&#039;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Karnataka State Construction &#8230; on 8 December, 2009 Author: K.L.Manjunath And Kumar IN &#8216;1&#8217;;&#8212;-\u00a31-:2 1&#8211;411011 C()LER&#8217;l&#8217; 019 K\/\\RNA&#8217;I&#8217;AK\/\\ M 13\/\\:\\1&lt;m1,&lt;3R1~: I&quot;)\/\\&#039;I&#039;I13I) T1118 TI&#8212;&#8211;11$ OE-ST&quot; 1&#039;\u00bb-xv OF m\u00ab&#039;:&lt;:1:sM1.31\u00ab&#039;:R, 2(;&#039;t&#039;\u00a7\u00e93&#039;\u00bb PR\u00a3CSE:3I\\E&#039;I&#039; 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