Agreenco Fibre Foam Pvt. Ltd. v. ITO (2-13)

38 Taxmann.com 155Income Tax Appellate Tribunal2013#24754 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115JB Section 145 Section 1941 Section 194C Section 194H Section 194J Section 199 Section 37

Issues it is cited on

section 19 prescribed person company india business interest

Judgments citing Agreenco Fibre Foam Pvt. Ltd. v. ITO (2-13)

Fuji Electric India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai

In the result the appeal of the Assessee is partly allowed for statistical purposes

ITA 701/CHNY/2025[2020-21]Status: DisposedITAT Chennai01 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Siddhesh Chaugula, C.AFor Respondent: Shri. A R V Sreenivasan, C.I.T

Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:701/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 Fuji Electric India Private Limited, DCIT, A-329-A, Old Mahabalipuram Road, vs. Corporate Circle 1(1), Kottivakam, Chennai. Chennai – 600 041. [PAN:AABCC-2553-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Siddhesh Chaugula, C.A. (Virtual Hearing)…

M/S. Ozone Urban Infra Developers Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax TDS, Circel-2(1), Bangalore

In the result, appeal is allowed in favour of the assessee

ITA 225/BANG/2022[2019-20]Status: DisposedITAT Bangalore12 Jul 2022AY 2019-20

Bench: Shri. George George K & Ms. Padmavathy Sassessment Year : 2019-20 M/S. Ozone Urbana Infra Developers Pvt. Ltd., Vs. Acit Tds, No.30, Ulsoor Road, Bengaluru North, Circle – 2(1), Bengaluru – 560 042. Bengaluru. Pan : Aaecm 5394 G Appellant Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 05.07.2022 Date Of Pronouncement : 12.07.2022

For Appellant: Shri. Narendra Kumar Jain, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 131Section 133ASection 194ASection 2Section 201Section 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Ozone Urbana Infra Developers Pvt. Ltd., Vs. ACIT TDS, No.30, Ulsoor Road, Bengaluru North, Circle – 2(1), Bengaluru – 560 042. Bengaluru. PAN : AAECM 5394 G APPELLANT RESPONDENT Assessee by : Shri. Narendra Kumar Jain, Advocate Revenue by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.07.2022 Date of Pronouncement : 12.07.2022 O R D E R Per Padmavathy S, Accountant Member This appeal is against the order of th…

Biocon Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Ltu, Bangalore

ITA 1248/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Mar 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 190Section 201Section 201(1)Section 40

…plated as mitigating condition in sec. 201(1) for not treating the assessee as ‘assessee in default’. In this regard, the Ld CIT(A) took support of the decision rendered by Cochin bench of Tribunal in the case of Agreenco Fibre foam P Ltd vs. ITO (TDS) (2013)(38 Taxmann.com 155), wherein it was held that the provisions of sec.40(a)(ia) does not override the provisions of sec.201 of the Act. (f) Before Ld CIT(A), the assessee candidly admitted that it would not be able to furnish particulars as to whether the recipients/deductees/service providers/vendors had reflected the provisioned amounts as income in their ha…