Income Tax Act, 1961 ["the
Act"] and also levying interest on BBMP u/s. 201(1A) of the Act on the tax
that ... Corporation Act, 1949 (Mysore Act LXIX of 1949)' which stood repealed by
Sec.507 of the Karnataka Municipal Corporations Act,1976 (KMC Act
Control of Pollution) Act, 1974 (hereinafter
referred to as ‗ Water Act, 1974 '), Environment (Protection) Act, 1986
(hereinafter referred to as ‗ EP Act, 1986 '), Revised ... Country
Planning Act, 1961 (hereinafter referred to as ‗ KTCP Act, 1961 '),
Karnataka Municipal Corporations Act, 1976 (hereinafter referred to as
‗ KMC Act
Pollution)
Act, 1974 and the Air (Prevention & Control of Pollution) Act, 1981 to M/s
Bruhat Bengaluru Mahanagara Palike (BBMP) Civil Slaughter House,
Tannery ... Pollution) Act 1974 to KSPCB to ensure the
following:
i. KSPCB shall issue directions under Section 33 (A) of the Water Act to
BBMP
have also failed to act under Section 10 of the Karnataka Apartment Ownership Act, 1972. Though the charges payable to BBMP were included ... persuasion by opposite parties there was no progress. This act of the BBMP and BMTF was challenged by the opposite parties vide writ petition
penalty which is not allowable u/s 37(i) of the IT Act, 1961.
It is the contention of the assessee that the expenditure incurred ... within the permissible limits allowed
under the provisions of Municipal Act . The BBMP has regularized
the deviation by collecting prescribed fees as per the provisions
amount disallowed under section 43B of the Income Tax Act, 1961 (in short
"the Act") in the preceding year but allowable in this ... deduction on account of payment made to
BBMP as business expenditure under section 36 of the Act. The Assessing Officer
while completing the assessment disallowed
BBMP limits, by road, and thus qualifies
as 'capital asset' within the meaning of section 2(14) of the I.T.
Act ... Karnataka notification dated 02.11.2006
notifying the BBMP limit, that agricultural land is within 8 KM from the BBMP
limit and the AO asked the assessee
issued notice u/s 17 of the Wealth-tax Act,1957 (in
short 'the Act') for re-opening the assessments in both these ... clause (iii) of
section 2(14) of the Act by Finance Act 2013 w.e.f. 01/04/2014. It
was contended that the aforesaid
counter statement that it is a Government body,
Bruhat Bengaluru Mahanagara Palike (BBMP) having its office at
Corporation Circle, Hudson Circle, Bangalore-560 002, Karnataka ... Wastes (Management and Handling) Rules, 2000, Water
(Prevention and Control of Pollution) Act, 1974 (Water Act ), Air (Prevention
and Control of Pollution) Act
Pollution) Act, 1981 read with 20 (a) of the Karnataka Air
(Prevention and Control of Pollution) Rules, 1983 to the BBMP directing
to (a) Declare ... Department of Transport, BBMP,
BMTC, BDA and Police. Seven Coordination Committee meetings
were held between 09.04.2014 to 16.08.2014. Even though, the BBMP has
taken certain
