ITAT Bangalore Bench

LAXMILAL BADOLLA ,BANGALORE vs INCOME TAX OFFICER, WARD-2(2)(7), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

SURABHI SOUHARDA CREDIT CO-OPERATIVE SOCIETY LIMITED,BENGALURU vs INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri Chandra Poojari (Accountant Member), Shri Soundararajan K. (Judicial Member)

BHARAT FRITZ WERNER LTD.,,BANGALORE vs DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

MALAYA RADHA KRISHNA AKASHDEEP ,BANGALORE vs INCOME-TAX OFFICER, WARD-1, CHIKABALLAPUR

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

VARADARAJ SHARAVANA,MYSORE vs INCOME TAX OFFICER, WARD-1(4) , MYSORE

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

SMT. SHARADA VIVEK PAWAR ,DHARWAD vs INCOME TAX OFFICER, WARD-2(1), HUBLI

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

SHRI PURUSHOTTAMA NARASIMHA BHARATI SANATANA SABHA,UTTARA KANNADA vs INCOME-TAX OFFICER, EXEMPTIONS, WARD-1, HUBLI

SHRI CHANDRA POOJARI (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

M/S. SHREE VIJAYALAXMI SOUHARDA SAHAKARI NIYAMITA ,SIRSI vs INCOME TAX OFFICER, WARD-1 , SIRSI

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

VINAY KONCHADY SHENOY ,BANGALORE vs INCOME TAX OFFICER, WARD-5(3)(1), , BANGALORE

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

YADAGERE SOUHARDA CO-OPERATIVE SOCIETY LIMITED., ,CHIKKAMAGALURU vs INCOME TAX OFFICER, WARD-1, , CHIKKAMAGALURU

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

DN SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs THE INCOME TAX OFFICER, WARD 2(1)(3), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years : 2017-18 DN Solutions (India) Private Limited, No.82, Jakkur Village, Yelahanka, Hobli Bangalore-560 064. PAN – AAFCD 7715 F Vs. The Income Tax Officer, Ward – 2(1)(3), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Ashik Shah & Sri Vinay Jain, CAs Revenue by : Shri Neha Sahay, Addl. CIT (DR) Date of hearing : 20.06.2024 Date of Pronouncement : 24.06.2024 O R D E R PER SHRI PRAKASH CHAN

J C R DRILLSOL PVT. LTD. ,BANGALORE vs INCOME TAX OFFICER, WARD - 4(1)(1), BANGALORE

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

J C R DRILLSOL PVT. LTD.,BENGALURU vs INCOME TAX OFFICER, WARD - 4 (1)(1), BANGALORE

M/S. PRAZIM TRADING AND INVESTMENT COMPANY PRIVATE LIMITED,BANGALORE vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

LOTUS FARMS ,BANGALORE vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

JANAYOGA CHITFUNDS PRIVATE LIMITED ,BANGALORE vs INCOME TAX OFFICER, WARD-4(1)(1), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

SMT. GOWORAMMA LINGAPPA MANJULA ,BANGALORE vs INCOME TAX OFFICER, WARD-7(2)(1), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

AUTOLIV INDIA PRIVATE LIMITED,BANGALORE vs DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

JANA SMALL FINANCE BANK LIMITED,BANGALORE vs DEPUTY COMMISSIONER OF INCOME TAX, WARD-4(3)(1), BANGALORE

SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

SRI. MUTHAIAH SANNASURAYYA ,DAVANGERE vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE