90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

149 Taxmann 15High Court2005#661 most cited
150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2022.

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 158bsection 158section 36(1)(va)employees contribution to pfsection 43bsection 132a

Judgments citing 90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

Visa Consolidated Support Services (India) Pvt. Ltd, Mumbai vs. Centralised Processing Center, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 2454/MUM/2021[2019-20AAACV009394F]Status: DisposedITAT Mumbai12 May 2022

Bench: Shri Vikas Awashty & Shri Amarjit Singhvisa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17Th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacv9394F Appellant .. Respondent

For Appellant: Anish Thacker &For Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA No.2454/Mum/2021 A.Y. 2019-20 Visa Consolidated Support Services (India) Pvt. Ltd. Vs. Centralized Processing Center IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASHTY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Visa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACV9394F Appellant .. Respondent Appellant by : Anish Thacker & Hemen Chandariya Resp…

Vardan Nursing Home Pvt. Ltd, Mumbai vs. DCIT Income Tax Dept, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 2344/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 May 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvardan Nursing Home Vs. Dcit, Cpc, Bangaluru Private Limited, Cpc Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccv2156P Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…1 ITA No. 2344/Mum/2021 A.Y.2018-19 Vardan Nursing Home Pvt. Ltd. Vs. DCIT, CPC, Bangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vardan Nursing Home Vs. DCIT, CPC, Bangaluru Private Limited, CPC Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCV2156P Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 28.04.2022 Date of Pronouncement 06.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner of Vs. M/s. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [PAN:AACCE2174N] (अपीलाथ"/Appella…

Forcepoint Software Consulting India Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 6/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Apr 2022AY 2019-20

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailforcepoint Software Vs. Assistant Director Of Consulting India Pvt. Income Tax, Cpc Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacw6672P Appellant .. Respondent

For Appellant: Renu KapoorFor Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.06/Mum/2022 A.Y. 2019-20 1 Forcepoint Software Consulting India pvt. Ltd. Vs. ADIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Forcepoint Software Vs. Assistant Director of Consulting India Pvt. Income Tax, CPC Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACW6672P Appellant .. Respondent Appellant by : Renu Kapoor Respondent by : S.N. Kabra Date of Hearing 25.04.2022 Date of Prono…

Vijay Bag Singh Rajpurohit, Mumbai vs. ACIT Cir CPC``, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 2260/MUM/2021[2018-19]Status: DisposedITAT Mumbai27 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner Of Income Building No. 2 Jaswant Tax, Cpc, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Adqpr7848L Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…1 ITA No.2260/Mum/2021 A.Y. 2018-19 Vijay Bag Singh Rajpurohit Vs. The DCIT,CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner of Income Building No. 2 Jaswant Tax, CPC, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: ADQPR7848L Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 27.04.2022 Date of Pronouncement 27.04.2022 आदेश / O R D E R P…

M/S. Dpn Spinners P Ltd, Dindigul vs. DCIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 76/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.Sanat Kumar Raha
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19 v. M/s. D P N Spinners Pvt. Ltd., The Dy. Commissioner of SF No.1015 Vedasandur, Income Tax, CPC, Eriyodu Via Vesasandur, Bengaluru. Dindigul-624 702. [PAN: AAACD 5336 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, CA For Mr.S.S…

M/S Chennai Citizen Security Services Private Limited, Chennai vs. DCIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 34/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/S. Chennai Citizen Security Services Vs The Deputy Commissioner Of Pvt. Ltd. Income Tax, 12/3, Ii Floor, Jambulingam Street Cpc, Bengaluru. Nungambakkam, Chennai-600 034. Pan: Aaecc 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 25.04.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद&य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/s. Chennai Citizen Security Services Vs The Deputy Commissioner of Pvt. Ltd. Income Tax, 12/3, II Floor, Jambulingam Street CPC, Bengaluru. Nungambakkam, Chennai-600 034. PAN: AAECC 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ" क" ओरसे/ Appellant by : Mr. G.Johnson, Ad…

Mayajaal Entertainment Limited, Chennai vs. DCIT CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 372/CHNY/2021[2019-20]Status: DisposedITAT Chennai20 Apr 2022AY 2019-20

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Shivam Davey, AdvocateFor Respondent: Shri Sajit Kumar,JCIT
Section 113Section 139(1)Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 372/CHNY/2021 िनधा"रण वष" /Assessment Year:2019-20 M/s. Mayajaal Entertainment The DCIT, Limited, v. Non-Corporate Circle 10(1), No.34/1, East Coast Road, Chennai. Reddykuppam, Near Toll Plaza, Kanathur – 603 112. PAN: AAACH 7469P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Shivam Davey, Advocate ""यथ" क" ओर…

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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.54/Chny/2021 (िनधा"रणवष" / Assessment Year: 2015-16) C R Textile Mills, Pr. CIT-1, बनाम/ 204, 2B, Attayampatti Road, Coimbatore. Vs. Athanoor Post – 636 301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFJ-9421-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Vasudevan (Advocate) – Ld. AR ""थ"कीओरसे/Respon…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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 Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

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

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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.407/Chny/2021 (िनधा"रणवष" / Assessment Year: 2018-19) M/s. Vanitha Textiles, DCIT बनाम/ 182, Chettipalayam Road, CPC, Bangalore. Vs. Palladam. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFV-6079-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwanth Kumar (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Shri Saj…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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 Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

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

For Appellant: Shri D. Palanivel (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 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 Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

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

For Appellant: Shri D. Palanivel (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 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 Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

Amazinf Export Corporation, Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 99/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
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. Ultracon Structural System Private Limited, Chennai vs. Income Tax Officer Corporate Circle - 3(2), Chennai

The appeal stands allowed in terms of our above order

ITA 97/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
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.,…

Mudhra Fine Blanc Private Limited, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 96/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.,…

Mookambika Infosolutions Pvt Ltd, Madurai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 95/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 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 Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

Sri Mookambika Infosolutions Pvt Ltd, Madurai, Tamil Nadu vs. Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 94/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 S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 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 Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

M/S Tsugami Precision Engineering India P Ltd., Kancheepuram vs. DCIT, Corporate Circle-3(1), Chennai

The appeal stands allowed in terms of our above order

ITA 89/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.,…