13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

223 Taxmann 398High Court2014#406 most cited
220

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 2(24)(x)Section 271(1)(c)Section 43B

Issues it is cited on

section 158besection 43b(b)section 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

Judgments citing 13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

Anjapparchettinad Ac Restaurant Madurai LLP, Chennai vs. ACIT, Central Circle 1(3), Chennai

The appeal stands allowed in terms of our above order

ITA 174/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Sree Gokulam Chit and Finance Co. Pvt. Ltd., Chennai vs. The Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 17/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Sky Cotex India Private Limited, Tirupur vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 151/CHNY/2022[2019-2020]Status: DisposedITAT Chennai11 Apr 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 151/Chny/2022 (िनधा"रणवष" / Assessment Year: 2019-20) Sky Cotex India Private Limited ADIT बनाम/ 8/529, Arulpuram, Centralized Processing Center Vs. Karaipudur, Tirupur – 641 606. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAKCS-2656-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwant…

Venus Rubbers, Coimbatore vs. ADIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 147/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Venus Rubbers, Coimbatore vs. DCIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 146/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Avan Global Solutions Private Limited, Chennai vs. DCIT, CPC/1718/U6/1957321506, Chennai

The appeal stands allowed in terms of our above order

ITA 145/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Raksha Technologies Private Limited, Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 14/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Natrajan (Advocate) & Mrs. RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 14/Chny/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Raksha Technologies Private Limited ADIT बनाम/ 29, C-Wing, 1st Floor, Shree Narayana Complex, Centralized Processing Center Vs. Sarathy Nagar, Velachery, Chennai – 600 042. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCR-8375-B (अपीलाथ"/Appellant) : (""थ" / R…

The Madras Silks India Pvt Ltd, Chennai vs. ACIT, Circle 1, Tirupur

Appeal is allowed

ITA 134/CHNY/2022[2017-2018]Status: DisposedITAT Chennai11 Apr 2022AY 2017-2018

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.134/Chny/2022 (िनधा"रणवष" / Assessment Year: 2017-18) The Madras Silk India Private Ltd. DCIT 55, Usman Road, T.Nagar बनाम/ Vs. Circle-1 Chennai – 600 017 Tirupur – 641 604 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-4954-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None ""थ"कीओरसे/Respondent by : Shri ARV…

Vaiyapuri Venkatasubramanian, Thiruppur vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 121/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Imperial Granites Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 104/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Gbr Minerals Pvt. Ltd., Chennai vs. Income Tax Officer, Corporate Ward2(2), Chennai

The appeal stands allowed in terms of our above order

ITA 103/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

ITA 101/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 44A

…1 आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपीलसं./ ITA Nos. 101 & 41/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Rane Brake Lining Limited ADIT बनाम/ ‘Maithri’,132 Cathedral Road, Centralized Processing Center Vs. Chennai – 600 086. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCR-7688-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 100/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Tamannu Internationals P Ltd, Surat vs. The ITO, Ward, 2(1) (4), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 156/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

Riddhi Siddhi Prints Pvt Ltd., Surat vs. Assistant Commisioner of Income Tax, Cir.2(1)(2), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 149/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

The Udhna Udyognagar Sahakari Sangh Ltd., Surat vs. Asstt. Commissioner of Income Tax, Cir. 1(2), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 106/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

Sankalp Dyeing & Printing Mills Pvt. Ltd., Surat vs. Deputy Commissioner of Income Tax, Circle - 2(1)(2), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 45/SRT/2018[2014-15]Status: DisposedITAT Surat22 Mar 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 309/SRT/2017[2014-15]Status: DisposedITAT Surat22 Mar 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

Karnataka State Electronics Development Corporation Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R

For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Karnataka State Electronics Vs. The Deputy Commissioner of Development Corporation Ltd., Income Tax, 2nd Floor, TTMC “A” Block, CPC, Bengaluru. BMTC, Shanthinagar, K. H. Road, Bengaluru–560 027. PAN : AABCK 6661 P APPELLANT RESPONDENT Assessee by : Shri. Raghavendra R Chakravarthy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N. V. Vasudevan,…

Alert Detective Force, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 33/BANG/2022[2018-19]Status: DisposedITAT Bangalore08 Mar 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Alert Detective Force, Vs. Dcit, B 376, 9Th Cross, Peenya 1St Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. Pan : Abcfa 0594 J Appellant Respondent Assessee By : Shri. Mahesh G, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2022 Date Of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Mahesh G, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Alert Detective Force, Vs. DCIT, B 376, 9th Cross, Peenya 1st Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. PAN : ABCFA 0594 J APPELLANT RESPONDENT Assessee by : Shri. Mahesh G, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan, Vice President : . V. Vasudevan, Vice President…