CIT & ANR. v. Motorala India Electronics Pvt.

265 CTR 94High Court2014#3175 most cited
37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Judgments citing CIT & ANR. v. Motorala India Electronics Pvt.

ITO, Bangalore vs. M/S Safran Engineering Services India Private Limited, Bangalore

In the result, the appeal filed by the revenue is partly allowed

ITA 451/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoit(Tp)A No.451/Bang/2015 (Assessment Year: 2010-11)

For Appellant: Ms.Neera Malhaotra, CIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate
Section 10ASection 143(3)Section 92C

…me as part of eligible profits of the undertaking for purposes of computation of deduction u/s 10A. The direction of the DRP is in consonance with the decision of the Hon'ble jurisdictional High Court in the case of CIT vs. Motorola India Electronics (P) Ltd.(265 CTR 94). Therefore, we do not find any reason to differ with the direction of the DRP. Ground of appeal in this regard is dismissed. 13. Grounds No.4 & 5 challenge direction of the DRP to reduce expenditure incurred in foreign currency on travel and telecommunication to be reduced from both export turnover as well as total turnover. This direction is li…

Oliver Valves India Pvt. Ltd., Chennai vs. DCIT, Chennai

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

ITA 1056/CHNY/2017[2009-10]Status: DisposedITAT Chennai20 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1055 & 1056/Mds/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri Asish Tripathy, JCIT
Section 10BSection 10B(4)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1055 & 1056/Mds/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/s Oliver Valves India Pvt. Ltd., The Deputy Commissioner of No.6, First Cross Street, v. Income Tax, SIDCO Industrial Estate, Corporate Circle -5(1), Ambattur, Chennai - 600 098. Chennai - 600 034. PAN : AAACO 6874 B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

Oliver Valves India Pvt. Ltd., Chennai vs. DCIT, Chennai

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

ITA 1055/CHNY/2017[2009-10]Status: DisposedITAT Chennai20 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1055 & 1056/Mds/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri Asish Tripathy, JCIT
Section 10BSection 10B(4)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1055 & 1056/Mds/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/s Oliver Valves India Pvt. Ltd., The Deputy Commissioner of No.6, First Cross Street, v. Income Tax, SIDCO Industrial Estate, Corporate Circle -5(1), Ambattur, Chennai - 600 098. Chennai - 600 034. PAN : AAACO 6874 B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

J.P. Morgan Services India P. Ltd, Mumbai vs. DCIT RG 8(2), Mumbai

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

ITA 784/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh: (A.Y : 2009-10) J.P. Morgan Services India Pvt. Ltd., Vs. Dcit (Osd), Range-8(2), Prism Towers, Level Nos. 9 To 11, Mumbai (Respondent) Link Road, Mindspace, Goregaon (W), Mumbai 400 104 Pan : Aabcd0503B (Appellant)

For Appellant: Shri Porus Kaka &For Respondent: Shri N.K. Chand
Section 10ASection 115JSection 143(3)Section 234BSection 271(1)(c)Section 92C

…esentative also pointed out that the decision of Hon'ble Bombay High Court in the case of Shah Originals (supra), relied upon by the ld. CIT-DR, has since been considered by the Hon'ble Karnataka High Court in the case of Motorola India Electronics (P.) Ltd., 265 CTR 94 (Karnataka) in the context of deduction u/s 10B of the Act and it has been held that interest income derived from inter-corporate loans and on deposits lying in EEFC account were eligible for the benefits of Sec. 10B of the Act. The learned representative pointed out that the judgment in the case of Shah Originals (supra) has been rendered in the…

DCIT, Circle - 11, Kolkata vs. M/S. I M C Ltd, Kolkata

Appeal is dismissed

ITA 371/KOL/2012[2007-08]Status: DisposedITAT Kolkata18 Jan 2017AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10(34)Section 115JSection 143(3)Section 14ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.813 & 781/Kol/2009 Assessment Year:2005-06 M/s IMC Ltd., V/s. DCIT, Circle-11, 232/A. A.J.C. Bose P-7, Chowringhee Road, Kolkata-700 020 Square, Aayakar [PAN No.AAACI 6884 Bhawan, Kolka-69 R] DCIT, Circle-11, P-7, V/s. M/s IMC Ltd., Chowringhee Square, 232/A, AJC Bose Road, Kolkata-700 069 Kolkta-20 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.370-371/Kol/2012 Assessment Years:2006-07 & 2007-08 DCIT, Circle-11, P-7, V/s. M/s IMC Ltd., Chowringhee Square,…

M/S. Imc Ltd., Kolkata vs. DCIT, Circle - 11, Kolkata

Appeal is dismissed

ITA 813/KOL/2009[2005-06]Status: DisposedITAT Kolkata18 Jan 2017AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10(34)Section 115JSection 143(3)Section 14ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.813 & 781/Kol/2009 Assessment Year:2005-06 M/s IMC Ltd., V/s. DCIT, Circle-11, 232/A. A.J.C. Bose P-7, Chowringhee Road, Kolkata-700 020 Square, Aayakar [PAN No.AAACI 6884 Bhawan, Kolka-69 R] DCIT, Circle-11, P-7, V/s. M/s IMC Ltd., Chowringhee Square, 232/A, AJC Bose Road, Kolkata-700 069 Kolkta-20 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.370-371/Kol/2012 Assessment Years:2006-07 & 2007-08 DCIT, Circle-11, P-7, V/s. M/s IMC Ltd., Chowringhee Square,…

DCIT, Circle - 11, Kolkata vs. M/S. Imc Ltd., Kolkata

Appeal is dismissed

ITA 781/KOL/2009[2005-06]Status: DisposedITAT Kolkata18 Jan 2017AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10(34)Section 115JSection 143(3)Section 14ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.813 & 781/Kol/2009 Assessment Year:2005-06 M/s IMC Ltd., V/s. DCIT, Circle-11, 232/A. A.J.C. Bose P-7, Chowringhee Road, Kolkata-700 020 Square, Aayakar [PAN No.AAACI 6884 Bhawan, Kolka-69 R] DCIT, Circle-11, P-7, V/s. M/s IMC Ltd., Chowringhee Square, 232/A, AJC Bose Road, Kolkata-700 069 Kolkta-20 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.370-371/Kol/2012 Assessment Years:2006-07 & 2007-08 DCIT, Circle-11, P-7, V/s. M/s IMC Ltd., Chowringhee Square,…

A.C.I.T Cir - 36, Kolkata. vs. M/S Sri Ram Commercial Co, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 623/KOL/2013[2008-2009]Status: DisposedITAT Kolkata18 Nov 2016AY 2008-2009

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10BSection 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA Nos.1841/Kol/2013, 1897/Kol/2013, 2161-2162/Kol/2013 & 623/Kol/2014 Assessment Years :2002-03 to 2004-05 M/s Tea Promoters (India) V/s. DCIT, Range-4, Pvt. Ltd., Suit No. 17, Aaykar Vhawan, Kolkata-69 Chowringhee Mansion, 30, J.L. Nehru Road, Kolkata- 700 016 [PAN No.AABCT 0260 H] ITO Ward-4(4) V/s. M/s Tea Promoters (India) P-7, Chowringhee Square, Pvt. Ltd., Aayakar Bhawan, 8th Floor, Kolkta-69 M/s Tea Promoters (India) V/s. ACIT, Circle-4 Kolkata अपीलाथ" /Ap…

Income Tax Officer Ward-4(4), Kolkata vs. M/S Tea Propoters (India) Pvt. Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2161/KOL/2013[2002-03]Status: DisposedITAT Kolkata18 Nov 2016AY 2002-03

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10BSection 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA Nos.1841/Kol/2013, 1897/Kol/2013, 2161-2162/Kol/2013 & 623/Kol/2014 Assessment Years :2002-03 to 2004-05 M/s Tea Promoters (India) V/s. DCIT, Range-4, Pvt. Ltd., Suit No. 17, Aaykar Vhawan, Kolkata-69 Chowringhee Mansion, 30, J.L. Nehru Road, Kolkata- 700 016 [PAN No.AABCT 0260 H] ITO Ward-4(4) V/s. M/s Tea Promoters (India) P-7, Chowringhee Square, Pvt. Ltd., Aayakar Bhawan, 8th Floor, Kolkta-69 M/s Tea Promoters (India) V/s. ACIT, Circle-4 Kolkata अपीलाथ" /Ap…

M/S Tea Promoters (India) Pvt Ltd, Kolkata vs. D.C.I.T RG - 4, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1897/KOL/2013[2003-04]Status: DisposedITAT Kolkata18 Nov 2016AY 2003-04

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10BSection 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA Nos.1841/Kol/2013, 1897/Kol/2013, 2161-2162/Kol/2013 & 623/Kol/2014 Assessment Years :2002-03 to 2004-05 M/s Tea Promoters (India) V/s. DCIT, Range-4, Pvt. Ltd., Suit No. 17, Aaykar Vhawan, Kolkata-69 Chowringhee Mansion, 30, J.L. Nehru Road, Kolkata- 700 016 [PAN No.AABCT 0260 H] ITO Ward-4(4) V/s. M/s Tea Promoters (India) P-7, Chowringhee Square, Pvt. Ltd., Aayakar Bhawan, 8th Floor, Kolkta-69 M/s Tea Promoters (India) V/s. ACIT, Circle-4 Kolkata अपीलाथ" /Ap…

M/S Tea Promoters (India) Pvt. Ltd., Kolkata vs. DCIT, Circle - 4, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1841/KOL/2013[2002-03]Status: DisposedITAT Kolkata18 Nov 2016AY 2002-03

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 10BSection 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA Nos.1841/Kol/2013, 1897/Kol/2013, 2161-2162/Kol/2013 & 623/Kol/2014 Assessment Years :2002-03 to 2004-05 M/s Tea Promoters (India) V/s. DCIT, Range-4, Pvt. Ltd., Suit No. 17, Aaykar Vhawan, Kolkata-69 Chowringhee Mansion, 30, J.L. Nehru Road, Kolkata- 700 016 [PAN No.AABCT 0260 H] ITO Ward-4(4) V/s. M/s Tea Promoters (India) P-7, Chowringhee Square, Pvt. Ltd., Aayakar Bhawan, 8th Floor, Kolkta-69 M/s Tea Promoters (India) V/s. ACIT, Circle-4 Kolkata अपीलाथ" /Ap…

Krupa Trading Company, Mumbai vs. Addl CIT 15(1), Mumbai

In the result, appeal of the assessee for assessment year 2007-08 is allowed

ITA 8591/MUM/2010[2007-08]Status: DisposedITAT Mumbai09 Nov 2016AY 2007-08

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Rahul HakaniFor Respondent: Shri A.Ramchandran
Section 10BSection 10B(1)Section 143(3)Section 1O

…re Special Bench). Apart thererom reliance has been placed on the following decisions to justify the claim of deduction:- (i) CIT v. Flowserve Microfinish Valves (P) Ltd. (2012) 204 Taxmann 133(Karn)(HC), (ii) CIT vs. Motrola India Electronics (P) Ltd.(2014) 265 CTR 94 (Kar)(HC) (iii) Riviera Home furnishing v. ADIT (2016) 237 Taxman 520 (Del) (iv) Bright engineering works v. JCIT, ITA No.7699/Mum/2012 dtd 19/9/2014 (Mum.Trib) (v) CIT vs. Hrithnik Exports Pvt. Ltd. IT Appeal Nos. 219& 239 of 2014, dated 13/11/2014 (Del) (HC). 6. On the other hand, the Ld. Departmental Representative has reiterated the stand of…

Shreeji Jewellery Designs Ltd, Mumbai vs. ACIT., Cir.-8(3), Mumbai

In the result, the appeal of the assessee i

ITA 431/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 Dec 2015AY 2009-10

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं./Ita Nos.430 & 431/M/2013 ("नधा"रण वष" "नधा"रण वष" "नधा"रण वष" / Assessment Years: 2008-09 & 2009-10) "नधा"रण वष" M/S. Neysa Jewellery Ltd., Asst. Comm. Of Income (Ultimate Successor Of M/S. Tax, Shreeji Jewellery Designs), Circle 15(1), बनाम/Vs. बनाम बनाम बनाम Plot No.Gj-11, Seepz It Aayakar Bhavan, Andheri (East), M.K. Road, Mumbai – 400 020 Mumbai – 400 020 Pan: Aaecs 1821J (अपीलाथ"/Appellant) (""यथ"/Respondent) Present For: Assessee By : Shri I.P. Rathi, A.R. Revenue By : Shri B.S.N. Raju, D.R. सुनवाई क" तार"ख/Date Of Hearing : 12.11.2015 घोषणा क" तार"ख /Date Of Pronouncement : 30.12.2015 आदेश / O R D E R

For Appellant: Shri I.P. Rathi, A.RFor Respondent: Shri B.S.N. Raju, D.R
Section 10ASection 57

…see was importing gold, that it had to keep margin money with the bank, that it was availing credit facility, that it had asked only for netting of interest. She referred to pg-12 of the appeal paper filed before the FAA and relied upon the cases of Motorola (265 CTR 94) and Jewelmark India Pvt. Ltd.(ITA/ 5036/Mum/2012 AY.2007-08, dated 21.03.2014)The DR stated that the assessee had failed to prove the direct nexus of the interest received with the business carried out by it. M/s. Neysa Jewellery Ltd., (Ultimate Successor of M/s. Shreeji Jewellery Designs) 2.3.We have heard the rival submissions and perused the m…

Shreeji Jewellery Designs, Mumbai vs. ACIT., Cir.-15(1), Mumbai

In the result, the appeal of the assessee i

ITA 430/MUM/2013[2008-09]Status: DisposedITAT Mumbai30 Dec 2015AY 2008-09

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं./Ita Nos.430 & 431/M/2013 ("नधा"रण वष" "नधा"रण वष" "नधा"रण वष" / Assessment Years: 2008-09 & 2009-10) "नधा"रण वष" M/S. Neysa Jewellery Ltd., Asst. Comm. Of Income (Ultimate Successor Of M/S. Tax, Shreeji Jewellery Designs), Circle 15(1), बनाम/Vs. बनाम बनाम बनाम Plot No.Gj-11, Seepz It Aayakar Bhavan, Andheri (East), M.K. Road, Mumbai – 400 020 Mumbai – 400 020 Pan: Aaecs 1821J (अपीलाथ"/Appellant) (""यथ"/Respondent) Present For: Assessee By : Shri I.P. Rathi, A.R. Revenue By : Shri B.S.N. Raju, D.R. सुनवाई क" तार"ख/Date Of Hearing : 12.11.2015 घोषणा क" तार"ख /Date Of Pronouncement : 30.12.2015 आदेश / O R D E R

For Appellant: Shri I.P. Rathi, A.RFor Respondent: Shri B.S.N. Raju, D.R
Section 10ASection 57

…see was importing gold, that it had to keep margin money with the bank, that it was availing credit facility, that it had asked only for netting of interest. She referred to pg-12 of the appeal paper filed before the FAA and relied upon the cases of Motorola (265 CTR 94) and Jewelmark India Pvt. Ltd.(ITA/ 5036/Mum/2012 AY.2007-08, dated 21.03.2014)The DR stated that the assessee had failed to prove the direct nexus of the interest received with the business carried out by it. M/s. Neysa Jewellery Ltd., (Ultimate Successor of M/s. Shreeji Jewellery Designs) 2.3.We have heard the rival submissions and perused the m…

J.P. Morgan Services India P.Ltd, Mumbai vs. Asst CIT (OSD) 8(1), Mumbai

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

ITA 7822/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Nov 2015AY 2007-08

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2006-07 & Assessment Year: 2007-08 J.P. Morgan Services P. Ltd., Dcit (Osd)-8(1) Technopolis Knowledge Park, Mumbai- बनाम/ 3Rd Floor, Mahakali Caves Vs. Road, Chakala Junction, Andheri(E) Mumba-400093 (Assessee) (Revenue) P.A. No.Aabcd0503B

…to bring any other receipts in the form of foreign exchange to the country. Thus argument of Ld. CIT-DR was misplaced. Lastly, Ld. Counsel has relied upon the judgment of Hon’ble Karnataka High Court in the case of CIT vs. Motorola India Electronics (P) Ltd.(265 CTR 94), wherein Hon’ble High Court has considered the judgment of Hon’ble Supreme Court in the case of Liberty India Ltd. (supra) as well as Pandian Chemicals Ltd.(supra). After considering all these judgments it was held by the Hon’ble High Court that the assessee company was eligible for deduction u/s 10B in respect of interest income derived from int…

J.P . Morgan Services India P. Ltd, Mumbai vs. DCIT (OSD) 8(1), Mumbai

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

ITA 8987/MUM/2010[2006-07]Status: DisposedITAT Mumbai30 Nov 2015AY 2006-07

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2006-07 & Assessment Year: 2007-08 J.P. Morgan Services P. Ltd., Dcit (Osd)-8(1) Technopolis Knowledge Park, Mumbai- बनाम/ 3Rd Floor, Mahakali Caves Vs. Road, Chakala Junction, Andheri(E) Mumba-400093 (Assessee) (Revenue) P.A. No.Aabcd0503B

…to bring any other receipts in the form of foreign exchange to the country. Thus argument of Ld. CIT-DR was misplaced. Lastly, Ld. Counsel has relied upon the judgment of Hon’ble Karnataka High Court in the case of CIT vs. Motorola India Electronics (P) Ltd.(265 CTR 94), wherein Hon’ble High Court has considered the judgment of Hon’ble Supreme Court in the case of Liberty India Ltd. (supra) as well as Pandian Chemicals Ltd.(supra). After considering all these judgments it was held by the Hon’ble High Court that the assessee company was eligible for deduction u/s 10B in respect of interest income derived from int…

Commissioner of Income Tax vs. M/S. Safran Aerospace

The appeal is dismissed

ITA/248/2015HC Karnataka28 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 10ASection 2(45)Section 260Section 70(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE B.MANOHAR ITA NO.248/2015 BETWEEN 1. COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12 (3) BANGALORE. ... APPELLANTS (By Sri. E.I.SANMATHI, ADV., ) AND M/S. SAFRAN AEROSPACE INDIA PVT. LTD., CSRIE, #32, GRAPE GARDEN, 17TH "H" MAIN ROAD, VI BLOCK, KORAMANGALA, BANGALORE. PAN:AAFCS 9003D ... RESPONDENT…