CIT v. Eli Lilly & Co.(India) Pvt. Ltd.

178 Taxmann 505Supreme Court of India2009#576 most cited

168

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v Eli Lilly & Co India · foreign salary payment · expatriate salary · deductibility of foreign salary · Section 192 · Section 201 · assessee in default · tax deduction at source · international taxation · DTAA · tax treaty

Also reported as

312 ITR 2235

Sections most often in play

Section 90 Section 139(1)Section 143(1)Section 154 Section 1961 Section 90A Section 10A(5)Section 10B(5)

Issues it is cited on

section 295 section 90a azadi bachao andolan section 91 foreign tax credit section 90(2)section 80ac section 139(5)section 80a tax treaty section 90 section 29

Judgments citing CIT v. Eli Lilly & Co.(India) Pvt. Ltd.

SHIPIJ RATHORE,INDORE vs. INCOME TAX OFFICER 1(2), INDORE

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

ITA 557/IND/2025[2021-2022]Status: DisposedITAT Indore19 Feb 2026AY 2021-2022

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 143(1)Section 154Section 90

…## आयकर अपीलीय अिधकरण**,** इंदौर Ɋायपीठ**,** इंदौर **IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE** #### **BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER** ## **ITA No.557/Ind/2025** **Assessment Year:2021-22** | Shipij Rathore, 126, Swami Dayanand Nagar, Indore | | बनाम/ Vs. | ITO 1(2) Indore | |---------------------------------------------------------------------|----------------------------------------|--------------|-----------------------| | (Assessee/Appellant)…

PUNEET KHANNA,DELHI vs. ITO WARD 3(1), GURGAON

In the result, the appeal is allowed

ITA 3046/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Sept 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Shri Puneet Khanna Vs. Income Tax Officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon Pan: Aajpk7067L Appellant Respondent Assessee By Sh. R. R. Gupta, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Shri Puneet Khanna Vs. Income Tax officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon PAN: AAJPK7067L Appellant Respondent Assessee by Sh. R. R. Gupta, CA Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 26/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the assessee for Assessment Year2020-21, challenging the respective order passed by the Commissioner of Income Tax (Appeals)/ADDL/JCIT…

DHRITIMAN ROY,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(1), BENGALURU

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

ITA 542/BANG/2025[2019-20]Status: DisposedITAT Bangalore11 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri S.P. Chidambaram, ARFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue

Section 139(1)Section 139(5)Section 143(1)Section 234CSection 250Section 90

…ITA No.542/Bang/2025 Shri Dhritiman Roy IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 542/ Bang /2025 Assessment Year : 2019-20 Shri Dhritiman Roy 1989, Mcechs Layout 2nd Phase, 2nd Cross Income Tax Officer Dr. SRK Nagar, Ward – 4(2)(1) Vs. Bangalore – 560064 Bangalore Karnataka PAN NO : BPDPR5486L APPELLANT RESPONDENT Assessee by : Shri S.P. Chidambaram, AR Department by : Shri Ganesh R. Ghale, Standing Counsel for Revenue Date of Hearing : 17.06.2025 Date of Pronouncement : 11.09.2025 O R D E R PER…

SHRI. VIKRAM DHONDU RAO ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee in ITA

ITA 2558/BANG/2024[2019-20]Status: DisposedITAT Bangalore11 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian, D.R

Section 139(1)Section 143(1)Section 154Section 234BSection 244ASection 250Section 44ASection 90

…ITA No.2557 & 2558/Bang/2024 Mr. Vikram Dhondu Rao, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2557 & 2558/Bang/2024 Assessment Years : 2018-19 & 2019-20 Mr. Vikram Dhondu Rao Villa 112, Adarsh Plam Retreat Outer Ring Road Bellandur Post DCIT Vs. Devarabeesanahalli Circle-4(1)(1) Bangalore 560 037 Bangalore PAN NO :AANPR3719C APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Subramanian, D.R. Date of Hearing : 14.05.2025 Date of Pronouncement : 11.08.2025 O R D E…

SUMUKH SURESH BHARDWAJ ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical

ITA 935/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Veerabasanagouda, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing

Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Sumukh Suresh Bhardwaj, Vs. The Income Tax Officer, 294, 17th Main 35th Cross, Ward - 7(2)(1), Jayanagar 4th T – Block, Bengaluru Bengalur – 560 041. . PAN – AYKPB 8659 A APPELLANT RESPONDENT Assessee by : Shri Veerabasanagouda, CA Revenue by : Shri Ganesh R Ghale, Advocate for Standing Counsel Date of hearing : 25.06.2025 Date of Pronouncement : 10.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

SNEHA ULHAS RUDRAWAR,PUNE vs. THE INCOME TAX OFFICER WARD-1(5), AURANGABAD

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

ITA 2771/PUN/2024[2020-21]Status: DisposedITAT Pune29 Apr 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Vishwas Mundhe

Section 139(1)Section 139(4)Section 143(1)Section 90Section 91

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2771/PUN/2024 निर्धारण वर्ा / Assessment Year : 2020-21 Sneha Ulhas Rudrawar, ITO, Ward – 1(5), B-1101, Silos Building, Puranik Aldea Anexo, Aurangabad Next to VITS Orchid Hotel, Baner-Mahalunge, Vs. Pune-411045 PAN : AVVPR4538E अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Vishwas Mundhe Date of hearing : 20-02-2025 Date of 29-04-2025 Pronounceme…

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department

Section 250Section 253(5)

…ITA No.2513/Bang/2024 Mrs. Indira Veluri, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Mrs. Indira Veluri Villa No.789, Phase 3 Adarsh Palm Retreat ITO Bellandur Vs. Ward-4(2)(3) Bangalore 560 103 Bangalore PAN NO : AFAPI8965B APPELLANT RESPONDENT Appellant by : Sri Pavan Kumar, A.R. Respondent by : Sri Ganesh R Gale, Standing counsel for department Date of Hearing : 23.01.2025 Date of Pronouncement : 21.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the…

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR

Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER (Through Video Conferencing) Bhupendra Bora, Vs. DCIT, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) PAN: AJKPB5486A Assessee by : None Revenue by: Shri A. S. Rana, Sr. DR Date of Hearing 17/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 230/DDN/2024 for AY 2019-20, arises out of the order of the ld Commissioner of Income Tax (Appeals)-2, Pune [he…

MADAN KUMAR SIVINIGARI ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE

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

ITA 2606/BANG/2024[2020-21]Status: DisposedITAT Bangalore05 Mar 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Navneet N Kini, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Madan Kumar Sivinigari, Vs. The Income Tax Officer, No.7, Burlington Ave, Ward - 5(3)(5), Bengaluru. Slough, Berkshire – SL1 2JY . PAN – BEJPS 5699 F APPELLANT RESPONDENT Assessee by : Shri Navneet N Kini, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 30.01.2025 Date of Pronouncement : 05.03.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order pas…

MR KEDAR JAGDISH MANKAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE

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

ITA 1624/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Ramnath P. Murkunde

Section 143(1)Section 154Section 250Section 90

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1624/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Mr. Kedar Jagdish Mankar, ACIT, Twin Palm CHS, Flat 16, A Wing, Circle-8, Pune Nr. Bhoir Estate, Dange Chowk, Vs. Pune – 411033 PAN : ALGPM9697Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sachin P. Kumar Department by : Shri Ramnath P. Murkunde Date of hearing : 11-11-2024 Date of 28-01-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA,…

BACHIRA UTHAIAH POOVAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(4), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2410/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Years: 2018-19

For Appellant: Ms. Lakshmi S. AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 80CSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years: 2018-19 Bachira Uthaiah Poovaiah, Vs. The Income Tax Officer, 166th, 2nd Main, RK Layout, Ward – 5(3)(4) Padhmanabhanagar, Bangalore. Banashakari II Stage, Bangalore – 560 070. PAN – BYAPP 0919 E APPELLANT RESPONDENT Assessee by : Ms. Lakshmi S. Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 16.01.2025 Date of Pronouncement : 28.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order pass…

KALIDOSS NATARAJAN,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

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

ITA 1976/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Nov 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Balaji V, C.AFor Respondent: Shri V Parithivel, JCIT (DR)

Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Kalidoss Natarajan, Vs. The Dy. Commissioner of 202, Parimala Orchid B Block, Income Tax, Circle – 3(3)(1), Hv Reddy Layout, Brookfield, Bangalore. Bangalore. PAN – AGGPN 1724 J APPELLANT RESPONDENT Assessee by : Shri Balaji V, C.A Revenue by : Shri V Parithivel, JCIT (DR) Date of hearing : 25.11.2024 Date of Pronouncement : 28.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal is filed by the assessee challenging the order da…

RAM AVADHANULU JONNAVITHULA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

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

ITA 1645/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Navneeth N. Kini, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Ram Avadhanulu Jonnavithula, Vs. The Deputy Commissioner No.001, La Hacienda, of Income Tax, 2, Papanna Street, St. Marks Road, Circle 3(3)(1), Bangalore – 560 001. Bangalore. PAN: AFVPJ 0653G APPELLANT RESPONDENT Appellant by : Shri Navneeth N. Kini, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.10.2024 Date of Pronouncement : 23.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

VAMSI KRISHNA AYYALASOMAYAJULA,TELANGANA vs. INCOME TAX OFFICER, WARD-5(3)(4), BANGALORE

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

ITA 1469/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Smt. Vaidehi G., CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

Section 139(4)Section 143(1)Section 6(1)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Vamshi Krishna Ayyalasomayajula, Vs. The Income Tax Officer, MIG 357, Vaikuntam, Mayuri Nagar Ward 5(3)(4), Main Road, Huda Colony, Bangalore. Huda Complex, Mayurinagar, Miyapur, Hyderabad – 500 049. Telangana. PAN: AFRPV 9913M APPELLANT RESPONDENT Appellant by : Smt. Vaidehi G., CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.10.2024 Date of Pronouncement : 22.10.2024 O R D E R Per Laxmi Prasad Sah…

BASAVALINGA SADASIVAIAH AJAIKUMAR,MYSORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result, the appeal is allowed

ITA 1470/BANG/2024[2019-20]Status: HeardITAT Bangalore19 Sept 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2019-20

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2019-20 Basavalinga Sadasivaiah Ajaikumar, Vs. The Asst. Director of Income 850, Park House, Tax, CPC Bengaluru. Mirza Road, Nazarbad, Mysore. The Dy. Commissioner of Income Tax, PAN – ACZPA 6190 L Circle – 1(1)(1), Bengaluru. . APPELLANT RESPONDENT Assessee by : Shri Sandeep Huilgol, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 09.09.2024 Date of Pronouncement : 19.09.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:…

ANDREW JEROME JOSEPH,BANGALORE vs. INCOME TAX OFFICER-WARD 5(3)(2), BANGALORE

In the result, the appeal is allowed

ITA 664/BANG/2024[2020-21]Status: DisposedITAT Bangalore31 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Sri Abdul Kadir Jawadwala, A.RFor Respondent: Sri Ganesh R. Ghale, Standing Counsel for department

Section 143(1)Section 90

…ITA No.664/Bang/2024 Andrew Jerome Joseph, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Andrew Jerome Joseph C2-164, SNN Raj Etternia Near TCIS ITO Parappana Agrahara Kudlu Vs. Ward-5(3)(2) Bengaluru 560 068 Bengaluru PAN NO : AHMPA2759F APPELLANT RESPONDENT Appellant by : Sri Abdul Kadir Jawadwala, A.R. Respondent by : Sri Ganesh R. Ghale, Standing Counsel for department Date of Hearing : 13.05.2024 Date of Pronouncement : 31.07.2024 O R D E R PER KESHAV DUBEY, JUDICIAL M…

KRISHNAKUMAR BALASANKARA SUBRAMANIAN,BANGALORE vs. DCIT CIRCLE 3(3)(1), BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 247/BANG/2024[ 2018-19]Status: DisposedITAT Bangalore31 Jul 2024

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Preeti Goel, A.RFor Respondent: Sri V. Parithivel, D.R

Section 143(1)Section 220(2)Section 234BSection 245Section 90

…ITA No.247/Bang/2024 Krishnakumar Balasankara Subramanian, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Krishnakumar Balasankara Subramanian 296, Ferns City, Dodanakundi, ORR DCIT Marathahalli Circle-3(3)(1) Vs. Bengaluru 560 037 Bangalore Karnataka PAN NO : AGGPB1386G APPELLANT RESPONDENT Appellant by : Smt. Preeti Goel, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 13.05.2024 Date of Pronouncement : 31.07.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER:…

ASHA RANI PANDYA,INDORE vs. CPC BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 176/IND/2024[2019-20]Status: DisposedITAT Indore28 Jun 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 139(1)Section 143(1)Section 90Section 91

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Asha Rani Pandya DCIT/ACIT-1(1) 389 1AD- Scheme no.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AQQPP7081A Assessee by Ms. Shreya Jain & Shri Prakash Jain, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.06.2024 Date of Pronouncement 28 .06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 24.01.2024 of the Commissioner of Income T…

MANAV MALIK,NOIDA vs. ACIT CIRCLE 5(2)(2), GAUTAM BUDH NAGAR

In the result, the appeal is allowed

ITA 2293/DEL/2023[2019-20]Status: DisposedITAT Delhi27 Jun 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2019-20 Manav Malik, Vs Acit, B-146, Sector-19, Circle 5(2)(2), Noida, Gautam Budh Nagar, Uttar Pradesh – 201 301. Uttar Pradesh. Pan: Apzpm1646L (Appellant) (Respondent) Assessee By : Ms Kirti Bindal, Ca Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 29.04.2024 Date Of Pronouncement : 27.06.2024

For Appellant: Ms Kirti Bindal, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 139(1)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2019-20 Manav Malik, Vs ACIT, B-146, Sector-19, Circle 5(2)(2), Noida, Gautam Budh Nagar, Uttar Pradesh – 201 301. Uttar Pradesh. PAN: APZPM1646L (Appellant) (Respondent) Assessee by : Ms Kirti Bindal, CA Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 29.04.2024 Date of Pronouncement : 27.06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 28.09.2022 of the Commissioner…

MOOG MOTION CONTROLS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal is allowed

ITA 184/BANG/2024[2019-2020]Status: DisposedITAT Bangalore08 May 2024AY 2019-2020

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. Moog Motion Controls Pvt. Ltd., Acit, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. Pan : Aadcm 3828 J Appellant Respondent Assessee By : Shri. Srinivas K. P, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.03.2024 Date Of Pronouncement : 08.05.2024

For Appellant: Shri. Srinivas K. P, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT)

Section 139(1)Section 143(1)Section 36(1)(va)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Moog Motion Controls Pvt. Ltd., ACIT, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. PAN : AADCM 3828 J APPELLANT RESPONDENT Assessee by : Shri. Srinivas K. P, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 20.03.2024 Date of Pronouncement : 08.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Membe…

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