CIT v. BSES Yamuna Powers Ltd.

40 Taxmann.com 108High Court2013#3729 most cited

What is CIT v. BSES Yamuna Powers Ltd. authority for?

Depreciation at 60% is allowable on batteries used with a UPS system for power backup, as they form an integrated system.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT vs. BSES Yamuna Powers Ltd. · depreciation · UPS · batteries · 60% depreciation · power backup system · connected component · electrical fittings

Also reported as

358 ITR 45

Judgments citing CIT v. BSES Yamuna Powers Ltd.

ITO, Ward-20(2), New Delhi vs. Prem Power Construction Pvt. Ltd., New Delhi

In the result, the Appeal of the assessee

ITA 4965/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jul 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.I.T.A. No. 4965/Del/2018 (A.Y. 2013-14) Ito Prem Power Construction Pvt. Ltd. Vs. Ward-20(2) Khasra No. 261/1, Room No. 218, 2Nd Floor, C. Village Ghitorni, R. Building, New Delhi New Delhi Pan: Aabcp8750G ( Appellant ) ( Respondent )

For Appellant: Department by: Ms. Beenu, Sr. DRFor Respondent: Ms. Beenu, Sr. DR
Section 145(3)Section 44

…1 ITO Vs. Prem Power Construction IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘F’ NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 4965/DEL/2018 (A.Y. 2013-14) ITO Prem Power Construction Pvt. Ltd. Vs. Ward-20(2) Khasra No. 261/1, Room No. 218, 2nd Floor, C. Village Ghitorni, R. Building, New Delhi New Delhi PAN: AABCP8750G ( APPELLANT ) ( RESPONDENT ) Shri Madhur Bansal, CA Assessee by : Department by: Ms. Beenu, Sr. DR Date of Hearing 19.06.2023 Date of Pronouncement 19.07.2023 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed b…

Harman Connected Services Corporation India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result, the appeal filed by the assessee stands partly allowed

ITA 2824/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Jun 2023AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana
Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2824/Bang/2017 Assessment Year : 2013-14 M/s. Harman Connected Services Corporation India Pvt. Ltd., The Assistant No. 3 & 3A, EOIZ Industrial Commissioner of Area, Income Tax, Survey No. 85 & 86, Vs. Circle – 3(1)(2), Sadarmangala Village, Bengaluru. Krishnarajapuram Hobli, Bangalore – 560 066. PAN: AABCG5658E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 21-06-2023 Date of Pro…

Sbi Capital Markets Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1511/MUM/2014[2005-06]Status: DisposedITAT Mumbai13 Jan 2023AY 2005-06

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd., Mumbai vs. A.C.I.T. Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 2484/MUM/2012[2005-06]Status: DisposedITAT Mumbai13 Jan 2023AY 2005-06

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Market Limited, Mumbai vs. Addl. C.I.T. Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1839/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jan 2023AY 2007-08

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd, Mumbai vs. ACIT Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 5144/MUM/2009[2006-07]Status: DisposedITAT Mumbai13 Jan 2023AY 2006-07

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd, Mumbai vs. The ACIT Cir 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7268/MUM/2008[2003-2004]Status: DisposedITAT Mumbai13 Jan 2023AY 2003-2004

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 2345/MUM/2007[2003-2004]Status: DisposedITAT Mumbai13 Jan 2023AY 2003-2004

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1088/MUM/2007[2001-2002]Status: DisposedITAT Mumbai13 Jan 2023AY 2001-2002

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7538/MUM/2005[1996-1997]Status: DisposedITAT Mumbai13 Jan 2023AY 1996-1997

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. CIT (A)-IV, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7264/MUM/2005[2002-2003]Status: DisposedITAT Mumbai13 Jan 2023AY 2002-2003

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

DCIT Cir. 4(2), Mumbai vs. M/S. S.B.I Capital Markets Ltd., Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 6729/MUM/2004[2001-2002]Status: DisposedITAT Mumbai13 Jan 2023AY 2001-2002

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd., Mumbai vs. DCIT Range 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 4248/MUM/2004[2000-01]Status: DisposedITAT Mumbai13 Jan 2023AY 2000-01

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd., Mumbai vs. JCIT Special Range, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 4246/MUM/2004[98-99]Status: DisposedITAT Mumbai13 Jan 2023

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd vs. The Jt CIT Sr-27

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 3791/MUM/2004[1997-1998]Status: DisposedITAT Mumbai13 Jan 2023AY 1997-1998

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd vs. The ACIT RG-4(3)(3)

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 3790/MUM/2004[1996-1997]Status: DisposedITAT Mumbai13 Jan 2023AY 1996-1997

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Harman Connected Services Corporation India Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 3(1)(2), Bengaluru

In the result, the appeal is partly allowed

ITA 2243/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Sept 2022AY 2015-16

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(2)Section 143(3)Section 14ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2243/Bang/2019 Assessment year : 2015-16 Harman Connected Services Vs. The Assistant Commissioner Corporation India Pvt. Ltd., of Income Tax, No.3 & 3/A, EOIZ Industrial Circle 3(1)(2), Area, Survey No.85 & 86, Bengaluru. Sadarmangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AABCG 5658E APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2022…

M/S. Waters (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 7(1)(2), Bangalore

In the result, the appeals filed by the assessee for assessment year 2010-2011 and 2011-2012 are partly allowed

ITA 2617/BANG/2019[2011-12]Status: DisposedITAT Bangalore01 Oct 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2616/Bang/2019 : Asst.Year 2010-2011 It(Tp)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/S.Waters (India) Private Limited The Dy.Commissioner Of No.36A, 2Nd Phase, Income-Tax, Circle 12(5) V. Bangalore. Peenya Industrial Area Bengaluru – 560 058. Pan : Aaacw1411C. (Appellant) (Respondent) Appellant By : Smt.G.Vaidehi, Adovcate Respondent By : Sri.Priyardarshi Mishra, Addl.Cit-Dr Date Of Pronouncement : 01.10.2021 Date Of Hearing : 28.09.2021 O R D E R Per George George K, Jm These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Cit(A), Both Dated 30.10.2019. The Relevant Assessment Years Are 2010-2011 & 2011-2012. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Smt.G.Vaidehi, AdovcateFor Respondent: Sri.Priyardarshi Mishra, Addl.CIT-DR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2616/Bang/2019 : Asst.Year 2010-2011 IT(TP)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/s.Waters (India) Private Limited The Dy.Commissioner of No.36A, 2nd Phase, Income-tax, Circle 12(5) v. Bangalore. Peenya Industrial Area Bengaluru – 560 058. PAN : AAACW1411C. (Appellant) (Respondent) Appellant by : Smt.G.Vaidehi, Adovcate Respondent by : Sri.Priyardarshi Mishra, Addl.CIT-DR Date of Pronouncement : 01.10.2021 Date of Hearing : 28.09.2021 O R D E R Per George George K, JM T…

M/S. Waters (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 12(5), Bangalore

In the result, the appeals filed by the assessee for assessment year 2010-2011 and 2011-2012 are partly allowed

ITA 2616/BANG/2019[2010-11]Status: DisposedITAT Bangalore01 Oct 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2616/Bang/2019 : Asst.Year 2010-2011 It(Tp)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/S.Waters (India) Private Limited The Dy.Commissioner Of No.36A, 2Nd Phase, Income-Tax, Circle 12(5) V. Bangalore. Peenya Industrial Area Bengaluru – 560 058. Pan : Aaacw1411C. (Appellant) (Respondent) Appellant By : Smt.G.Vaidehi, Adovcate Respondent By : Sri.Priyardarshi Mishra, Addl.Cit-Dr Date Of Pronouncement : 01.10.2021 Date Of Hearing : 28.09.2021 O R D E R Per George George K, Jm These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Cit(A), Both Dated 30.10.2019. The Relevant Assessment Years Are 2010-2011 & 2011-2012. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Smt.G.Vaidehi, AdovcateFor Respondent: Sri.Priyardarshi Mishra, Addl.CIT-DR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2616/Bang/2019 : Asst.Year 2010-2011 IT(TP)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/s.Waters (India) Private Limited The Dy.Commissioner of No.36A, 2nd Phase, Income-tax, Circle 12(5) v. Bangalore. Peenya Industrial Area Bengaluru – 560 058. PAN : AAACW1411C. (Appellant) (Respondent) Appellant by : Smt.G.Vaidehi, Adovcate Respondent by : Sri.Priyardarshi Mishra, Addl.CIT-DR Date of Pronouncement : 01.10.2021 Date of Hearing : 28.09.2021 O R D E R Per George George K, JM T…

The Pr Commissioner of Income Tax vs. M/S Mphasis Ltd

The appeal is dismissed accordingly

ITA/62/2018HC Karnataka24 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 10BSection 143(3)Section 144Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA I.T.A. NO.62/2018 BETWEEN: 1. THE PR.COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BANGALORE. …APPELLANTS (BY SRI.E.I.SANMATHI, ADV.,) AND: M/S. MPHASIS LTD., BAGMANE WORLD TECHNOLOGY CENTRE, 1ST FLOOR, WING-A, WTC-3, K.R.PURAM, MARATHHALLI, OUTER RING ROAD, MAHADEVAPURA, BENG…