Bosch Ltd. v. ACIT, LTU, Banglore

74 Taxmann.com 161Income Tax Appellate Tribunal2016#11005 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 32(1)(iia)Section 80IASection 80JJAASection 32(1)(iii)Section 37(1)Section 153CSection 2(11)Section 2(24)(xviii)

Issues it is cited on

new employeessection 80jjsection 80jjasection 80jjaasection 80jsection 40(a)(ii)clarificatory amendmentsection 30amalgamationinterest under section 234bsection 32section 40(a)

Judgments citing Bosch Ltd. v. ACIT, LTU, Banglore

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal is allowed

ITA 1561/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar / Ms SukanyaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 153CSection 250Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1056/Mum/2018 (Assessment Year: 2011-12) M/s Grasim Industries Ltd., DCIT, CC-1(4), Corporate Finance Division, Room No. 902, Old CGO Building, 9th Floor, M.K. Road, A2, Aditya Birla Centre, Vs. S.K. Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. PAN: AAACG4464B Assessee) : Revenue) I.T.A. No. 1561/Mum/2018 (Assessment Year: 2011-12) JCIT, CC-1(4), M/s Grasim Industries Ltd., A-Wing, 2nd Floor, Room No. 902, Old CGO Building, 9th Floor, M.K. Road, Aditya Birla Centre, Vs. Mumb…

USV P. LTD.,MUMBAI vs. DY CIT-C-5(2), MUMBAI

In the result, appeal filed by the assessee and appeal filed by the revenue are partly allowed

ITA 891/MUM/2021[2018-19]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Blem/S. Usv Private Limited V. Dcit, Central Circle- 5(2) Arvind Vitthal Gandhi Chowk 1908, 19Th Floor Govandi (East), Mumbai- 400088 Air India Building Nariman Point, Mumbai- 400021 Pan: Aaacu1366N (Appellant) (Respondent) Dcit, Central Circle- 5(2) V. M/S. Usv Private Limited 1908, 19Th Floor Arvind Vitthal Gandhi Chowk Air India Building, Nariman Point Govandi (East), Mumbai- 400088 Mumbai- 400021 Pan: Aaacu1366N

Section 132Section 132(4)Section 143(3)Section 245CSection 35Section 37Section 37(1)

…the course of hearing the Learned Departmental Representative had contended that the issue be remanded back to the file of the Assessing Officer for verification in view of the decision of the Tribunal in the case of Bosch Ltd. VS ACIT, LTU, Banglore: (2016) 74 Taxmann.com 161 (Banglore Trib). We note that in that case the remand to the Page No. | 33 ITA NO. 891 & 2573/MUM/2021 (A.Y: 2018-19) M/s. USV Private Limited assessing officer was for determining whether the receipts reduced by the assessee were in the nature of reimbursement of expenses. However, in the present appeal it is admitted position sale proce…

CRAFTSMAN AUTOMATION PVT. LTD.,CHENNAI vs. JCIT, COIMBATORE

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 652/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Dec 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकर अपील सं./Ita No.652/Chny/2016 िनधा"रण वष" /Assessment Year: 2011-12

For Appellant: Mr.N.ArjunrajFor Respondent: Dr.S.Palanikumar, CIT
Section 144C(13)Section 144C(5)Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.652/Chny/2016 िनधा"रण वष" /Assessment Year: 2011-12 M/s.Craftsman Automation Pvt. Ltd., v. The Joint Commissioner – Senthel Towers, of Income Tax, IV Floor, 1078, Corporate Range, Avanashi Road, Coimbatore. Coimbatore-641 018. [PAN: AABCC 2461 K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by :…

DCIT -CC-5(2) , MUMBAI vs. M/S. USV PVT. LTD, MUMBAI

Accordingly, respectfully following the above decisions of the Tribunal we refrain to interfere with the order passed by the CIT(A) on this issue. Ground No. 8 raised by the Revenue is, therefore, ...

ITA 2575/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Sept 2022AY 2014-15
For Appellant: Shri Paras Savla and Shri Pratik PodarFor Respondent: Shri Achal Sharma
Section 143(3)Section 253(3)Section 35Section 40

…the course of hearing the Learned Departmental Representative had contended that the issue be remanded back to the file of the Assessing Officer for verification in view of the decision of the Tribunal in the case of Bosch Ltd. Vs ACIT, LTU, Banglore: (2016) 74 Taxmann.com 161 (Banglore – Trib). We note that in that case the remand to the assessing officer was for determining whether the receipts reduced by the assessee were in the nature of reimbursement of expenses. However, in the present appeal it is admitted position sale proceeds of INR 9,22,898/- arising from sale of R&D products and sale proceeds of Asse…

TEXAS INSTRUMENTS (INDIA) PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal by the revenue is dismissed and the appeal by the assessee is partly allowed

ITA 852/BANG/2017[2009-10]Status: DisposedITAT Bangalore29 Jun 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Percy Pardiwala, Sr. CounselFor Respondent: Shri. Sanjay Kumar S. K, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 143(3)Section 40Section 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos. Appellant Respondent and Assessment Year 852/Bang/2017 M/s. Texas Instruments (India) Pvt. Ltd., The Additional Commissioner 2009-10 Bagmane Tech Park, No.66/3, Adjacent of Income-Tax-LTU, to LRDE, Byrasandra, C. V. Raman Bengaluru. Nagar, Bengaluru-560 093. PAN : AAACT 5445 M 831/Bang/2017 The Joint Commissioner of Income Tax M/s. Texas Instruments (India) Pvt. Ltd., Bengaluru-560 093. 2009-10 (LTU), Bengaluru. PAN : AAACT 5445 M Assessee by : Shri. Percy…

JOINT COMMISIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S TEXAS INSTRUMENTS INDIA PVT LTD , BANGALORE

In the result, the appeal by the revenue is dismissed and the appeal by the assessee is partly allowed

ITA 831/BANG/2017[2009-10]Status: DisposedITAT Bangalore29 Jun 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Percy Pardiwala, Sr. CounselFor Respondent: Shri. Sanjay Kumar S. K, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 143(3)Section 40Section 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos. Appellant Respondent and Assessment Year 852/Bang/2017 M/s. Texas Instruments (India) Pvt. Ltd., The Additional Commissioner 2009-10 Bagmane Tech Park, No.66/3, Adjacent of Income-Tax-LTU, to LRDE, Byrasandra, C. V. Raman Bengaluru. Nagar, Bengaluru-560 093. PAN : AAACT 5445 M 831/Bang/2017 The Joint Commissioner of Income Tax M/s. Texas Instruments (India) Pvt. Ltd., Bengaluru-560 093. 2009-10 (LTU), Bengaluru. PAN : AAACT 5445 M Assessee by : Shri. Percy…

DCIT CORPORATE CIRCLE 2 (2), CHENNAI vs. ISS SDB SECURITY SERVICES PRIVATE LIMITED, CHENNAI

The appeal stands dismissed

ITA 3536/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Feb 2022AY 2014-15

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

For Appellant: Shri MP Lohia (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’ बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2707/Chny/2017 (िनधाDरण वषD / Assessment Year: 2011-12) DCIT M/s. ISS SDB Security Services Pvt. Ltd., बनाम No.4, Deccan House, 7th Avenue, Corporate Circle-2(2), / Vs. Chennai. Harrington Road, Chetpet, Chennai-600 031. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACT-3628-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं…

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. ISS SDB SECURITY SERVICES PVT. LIMITED, CHENNAI

The appeal stands dismissed

ITA 2707/CHNY/2017[2011-12]Status: DisposedITAT Chennai21 Feb 2022AY 2011-12

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

For Appellant: Shri MP Lohia (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’ बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2707/Chny/2017 (िनधाDरण वषD / Assessment Year: 2011-12) DCIT M/s. ISS SDB Security Services Pvt. Ltd., बनाम No.4, Deccan House, 7th Avenue, Corporate Circle-2(2), / Vs. Chennai. Harrington Road, Chetpet, Chennai-600 031. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACT-3628-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं…

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

…I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. No.141 OF 2020 C/W I.T.A. No.151 OF 2020 IN I.T.A. NO.141 OF 2020 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560095 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU, 7TH FLOOR BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU-560095 … APPELLANTS (BY SRI. K.V. ARAVIND,ADVOCATE-PH) AND: TE…

M/S AQUARELLE INDIA PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 2737/BANG/2017[2013-14]Status: DisposedITAT Bangalore03 Apr 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2013-14 M/S. Aquarelle India Limited, The Dy. Cit, No. 570, New No.22, 32Th Vs. Circle – 1(1)(1), Cross, 11Th Mair, Jayanagar, Bangalore. 4Th Block, Bangalore-560011 Pan – Aagca1203Q (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Respondent By : Shri R.N. Siddappaji, Addl. Cit Date Of Pronouncement : 03.04.2019 Date Of Hearing : 11.02.2019 O R D E R

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT
Section 288Section 3Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Aquarelle India Limited, The Dy. CIT, No. 570, New No.22, 32th Vs. Circle – 1(1)(1), Cross, 11th Mair, Jayanagar, Bangalore. 4th Block, Bangalore-560011 PAN – AAGCA1203Q (Appellant) (Respondent) Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri R.N. Siddappaji, Addl. CIT Date of Pronouncement : 03.04.2019 Date of Hearing : 11.02.2019 O R D E R PER SHRI B.R. BASKARAN, AM : The appeal filed by the assessee is direct…