2024 (12) TMI 1282

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..... gh Court [ 2017 (10) TMI 1400 - KARNATAKA HIGH COURT] has followed CIT Vs. Manjunatha Cotton and Ginning Factory [ 2013 (7) TMI 620 - KARNATAKA HIGH COURT] we are not inclined to interfere in the matter. The reason being that the aforesaid judgment in Manjunatha Cotton and Ginning Factory case (supra) has been relied upon in M/s SSA s Emerald Meadows [ 2015 (11) TMI 1620 - KARNATAKA HIGH COURT] an .....

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..... or the respective parties. 2. Having regard to the peculiar facts of this case inasmuch as the High Court has followed CIT Vs. Manjunatha Cotton and Ginning Factory [2013 (359) ITR 565 (Karn)], we are not inclined to interfere in the matter. The reason being that the aforesaid judgment in Manjunatha Cotton and Ginning Factory case (supra) has been relied upon by the High Court in Commissioner of I .....

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