How many judgments cite 2. Salzgitter Hydraulics Pvt Ltd. v. ITO?

67 judgments on BharatTax cite 2. Salzgitter Hydraulics Pvt Ltd. v. ITO (128 Taxmann.com 192), spanning 2021 to 2023.

2. Salzgitter Hydraulics Pvt Ltd. v. ITO

128 Taxmann.com 192Income Tax Appellate Tribunal2021#1681 most cited

What is 2. Salzgitter Hydraulics Pvt Ltd. v. ITO authority for?

Where an assessee deposits employees' contributions to PF/ESI after the statutory due date but before the due date for filing the Section 139(1) return, the disallowance is not sustainable if the amendments to Sections 36(1)(va) and 43B by the Finance Act, 2021 (effective from 01-04-2021) do not apply.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2023.

Also referred to as

Salzgitter Hydraulics Pvt Ltd v ITO · Section 36(1)(va) · Section 43B · employees contribution to PF · employees contribution to ESI · deposit before due date of return · disallowance

Issues it is cited on

section 2(c)section 36(va)section 36(l)section 43b(b)extension of limitation employees contribution to pf section 2(24)(x)section 38 wholly and exclusively for business section 2(24)section 36(1)(va)section 43b

Judgments citing 2. Salzgitter Hydraulics Pvt Ltd. v. ITO

Kasthuri Medias Private Limited, Bengaluru vs. The Additional Director of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 752/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Kasthuri Medias Pvt. Ltd., Vs. The Additional Director of No.12, 12/1, First Floor, Income Tax, CPC, Kasturba Road, Bengaluru. Bengaluru– 560 001. PAN: AACCK 8281A APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is dir…

C Krishniah Chetty & Sons Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 748/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Sachin Mehta, ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 C. Krishnaiah Chetty & Sons Pvt. Ltd., Vs. The Additional Director of No.35, Commercial Street, Income Tax, CPC, / Shivaji Nagar, DCIT, Circle 1(1)(1), Bengaluru– 560 001. Bengaluru. PAN: AAACC 7207Q APPELLANT RESPONDENT Appellant by : Shri Sachin Mehta, AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Chandra Poojari, Accountant Memb…

S & G Lifestyles, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals by the assessee are allowed

ITA 745/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sridhar, V., ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.744 & 745/Bang/2021 Assessment years: 2018-19 & 2019-20 S & G Lifestyles, Vs. The Deputy Commissioner No.29, Hegdenagar Main Road, of Income Tax, CPC, Thirumenahalli, Yelahanka Hobli, Bengaluru. Bengaluru– 560 064. PAN: ABUFS 4698B APPELLANT RESPONDENT Appellant by : Shri Sridhar, V., AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Bench These appeal…

S & G Lifestyles, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, both the appeals by the assessee are allowed

ITA 744/BANG/2021[2018-19]Status: DisposedITAT Bangalore10 Feb 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sridhar, V., ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)

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

Ajith Padival, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 4(3)(1), Represented by Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 660/BANG/2021[2018-19]Status: DisposedITAT Bangalore31 Jan 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Shankar D., CAFor Respondent: Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Ajith Padival, Vs. The Deputy Commissioner No.257/1-13, Bannerghatta Road, of Income Tax, N S Palya, BTM Layout, Circle 4(3(1) / Bengaluru– 560 076. ADIT, CPC, PAN: ADZPP 5786C Bangalore. APPELLANT RESPONDENT Appellant by : Shri Shankar D., CA Respondent by : Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.01.2022 Date of Pronouncement : 31.01.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the a…

Jayarama Reddy, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 657/BANG/2021[2019-20]Status: DisposedITAT Bangalore31 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Shambu Sharma, CAFor Respondent: Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Jayarama Reddy, Vs. The Deputy Commissioner No.3878/1, Jayarama Reddy Building, of Income Tax, Near Biocon Ltd., Balaji Nagar, CPC, Bangalore. Electronics City Post, Bangalore – 560 100. PAN: ABZPJ 1029Q APPELLANT RESPONDENT Appellant by : Shri Shambu Sharma, CA Respondent by : Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.01.2022 Date of Pronouncement : 31.01.2022 O R D E R Per Chandra Poojari, Accountant Member Th…

Thoughtspot India Private Limited, Bengluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 493/BANG/2021[2019-20]Status: DisposedITAT Bangalore31 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Shankar D., CAFor Respondent: Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Thoughtspot India Pvt. Ltd., Vs. The Deputy Commissioner 3rd Floor, Indiqube Qrion, of Income Tax, 24th Main, Garden Layout, Sector 2, Circle 3(1)(1) / HSR Layout, ADIT, CPC, Bengaluru– 560 102. Bangalore. PAN: AAGCT 2626N APPELLANT RESPONDENT Appellant by : Shri Shankar D., CA Respondent by : Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.01.2022 Date of Pronouncement : 31.01.2022 O R D E R Per Chandra Poojari, Acco…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Vidhi Clothing Company, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 424/BANG/2021[2019-20]Status: DisposedITAT Bangalore05 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 234ASection 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2019-20 Vidhi Clothing Company, Vs. The Dy. Commissioner of Income- No.4, 2nd Cross, Mysore Road, tax (CPC) Opp. Toll Gate, Vinayakanagar, Bengaluru. Bengaluru-560 026. PAN – AAHFV 9512 F ASSESSEE REVENUE Revenue by : Shri Sankarganesh K, JCIT (DR) Assessee by : Smt. Suman Lunkar, CA Date of hearing : 05.01.2022 Date of Pronouncement : 05.01.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against the o…

Genworks Health Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 469/BANG/2021[2019-20]Status: HeardITAT Bangalore03 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, JCIT (DR)

Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2019-20 Genworks Health Pvt. Ltd., Vs. The Asst. Director of Income-tax Unit 522, 524, Gama Block, (CPC) Sigma Softech Park Varthur Road, Bengaluru-560 500. Hobli, Ramanagondanahalli, Bengaluru-560 066. PAN – AAFCG 8949 N ASSESSEE REVENUE Revenue by : Smt. Priyadarshini Besaganni, JCIT (DR) Assessee by : Shri K.R Vasudevan, Advocate Date of hearing : 03.01.2022 Date of Pronouncement : 03.01.2022 O R D E R Per Chandra Poojari, Accountant Member Thi…

Shand Pipe Industry Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax (CPC), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 412/BANG/2021[2018-19]Status: DisposedITAT Bangalore27 Dec 2021AY 2018-19

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2018-19

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri H Ananda, Addl.CIT (DR)

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 234BSection 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment year : 2018-19 M/s Shand Pipe Industry Pvt. Ltd., Vs. The Dy. Commissioner of Income- No.52, 7th Cross, Wilson Garden, tax (CPC) Bengaluru-560 027. Bengaluru. PAN – AAECS 9353 F ASSESSEE REVENUE Revenue by : Shri H Ananda, Addl.CIT (DR) Assessee by : Smt. Suman Lunkar, C.A Date of hearing : 27.12.2021 Date of Pronouncement : 27.12.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against the order of the NFA…

Stirred Creative Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals of the assessee are allowed

ITA 594/BANG/2021[2018-19]Status: HeardITAT Bangalore13 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Susan Mathew, C.AFor Respondent: Shri Sankar Ganesh K, JCIT (DR)

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.594 & 595/Bang/2021 Assessment year : 2018-19 & 2019-20 Stirred Creative Advertising Pvt. Vs. The Dy. Commissioner of Income- Ltd., tax (CPC) No.87, Spencer Road, Bengaluru. Frazer Town, Bengaluru. PAN – AAHCS 3047 D ASSESSEE REVENUE Revenue by : Shri Sankar Ganesh K, JCIT (DR) Assessee by : Smt. Susan Mathew, C.A Date of hearing : 13.12.2021 Date of Pronouncement : 13.12.2021 O R D E R Per Chandra Poojari, Accountant Member These appeals by the assessee…

Pachouli Wellness Clinic LLP, New Delhi vs. Income Tax Officer, Ward 23(3), New Delhi

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 999/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Nov 2021AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

…ITA Nos.- 999, 1000 and 1011/Del/2021 Global Groupware Solution Ltd. and others IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 999/Del/2021 (Assessment Year: 2019-20) Pachouli Wellness Clinic Income Tax Officer, LLP, Vs. Ward 23(3), New Delhi. New Delhi. APPELLANT RESPONDENT PAN No: AATFP2489F Assessee By : Shri Ashok Khandelwal, CA Revenue By : Shri Om Prakash, Sr. DR ITA No:- 1000/Del/2021 (Assessment Year: 2019-20) Global Groupware Solutions Income Tax Of…

Naveen Kumar, Gurgaon vs. ITO, Ward-1(5), Gurgaon

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 1011/DEL/2021[2018-19]Status: DisposedITAT Delhi25 Nov 2021AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

Global Groupware Solutions Limited, Gurgaon vs. Income Tax Officer, Ward 10(1), New Delhi, C. R. Building, I. P. Estate, New Delhi-110002

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 1000/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Nov 2021AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

M/S. Amicorp Management India Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 459/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Nov 2021AY 2019-20

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Pranav Krishna, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

Section 139(1)Section 234Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.458/Bang/2021 : Asst.Year 2018-2019 ITA No.459/Bang/2021 : Asst.Year 2019-2020 M/s.Amicorp Management India The Deputy Commissioner of Private Limited, Unit 701 & 702, Income-tax, CPC, Bangalore v. 7th Floor, Campus 6B, RMZ Eco World, Sarjapur Outer Ring Road Bangalore –560 103. PAN : AAFCA1468C. (Appellant) (Respondent) Appellant by : Sri.Pranav Krishna, Advocate Respondent by : Smt.Priyadarshini Besaganni, JCIT-DR Date of Pronouncement : .11.2021 Date of Hearing : 17.11.2021 O…

M/S. Amicorp Management India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 458/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Pranav Krishna, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

Section 139(1)Section 234Section 36(1)Section 36(1)(va)

Arco Lab Private Limited, Bangalore vs. The Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 455/BANG/2021[2019-20]Status: DisposedITAT Bangalore16 Nov 2021AY 2019-20

Bench: Shri Chandra Poojariandshri George George Kassessment Year : 2019-20

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Priyadarshini Besaganni, JCIT (DR)

Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment year : 2019-20 The Asst. Director of Income-tax, Vs. M/s Arco Lab Pvt. Ltd., CPC. 154/11, Strides House, Bilekahalli, Banerghatta Road, Bengaluru-560 076. PAN – AARCA 2122 M REVENUE ASSESSEE Revenue by : Smt. Priyadarshini Besaganni, JCIT (DR) Assessee by : Shri Padamchand Khincha, C.A Date of hearing : 16.11.2021 Date of Pronouncement : 16.11.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against the order…

Sony India Software Centre Private Limited, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Circle-6(1)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 398/BANG/2021[2017-18]Status: DisposedITAT Bangalore05 Nov 2021AY 2017-18

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: AdvocateFor Respondent: JCIT (DR)

Section 10ASection 139(1)Section 2(24)(x)Section 250Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER ITA. No. 398/Bang/2021 Assessment Year: 2017-18 M/s. Sony India Software Centre Pvt. Ltd., 2nd Floor, South Wing, Tower 2, Hibiscus The Joint Embassy Tech Village Commissioner of (Vrindavan Tech Income Tax (OSD), Village)(SEZ), Circle – 6 (1)(1), Outer Ring Road, vs. Bangalore. Devarabesanahalli, Varthur Hobli, Bangalore – 560 103. PAN: AAQCS7006K (Appellant) (Respondent) Shri Narendra Kumar Jain, Assessee by : Advocate Smt. Priyadarshini Baseganni, Rev…

M/S. J K Foot Wear, Bengaluru vs. Centralized Processing Center, Benaluru

In the result, the appeal of the assessee is allowed

ITA 395/BANG/2021[2019-20]Status: DisposedITAT Bangalore27 Oct 2021AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 154Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 394 & 395/Bang/2021 Assessment years : 2018-19 & 2019-20 M/s. J K Footwear, Vs. The Deputy Commissioner # 5, J.M. Lane, of Income Tax, Balepet Cross, Circle 2(2)(1) / ADIT (CPC) Bengaluru – 560 053. Bengaluru. PAN: AAHFJ 5843M APPELLANT RESPONDENT Appellant by : Smt. Sunaina Bhatia, Advocate Respondent by : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.10.2021 Date of Pronouncement : 27.10.2021 O R D E R Per Chandra Poojari, A…