CIT v. Mac Charles (India) Ltd.

233 Taxmann 177High Court2015#5317 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

free trade zonestpi unitsection 80ia(8)section 28(i)foreign tax creditsection 10aacomputer softwaresection 40(a)(i)section 10asection 80iasection 30amalgamation

Judgments citing CIT v. Mac Charles (India) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1849/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1848/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1557/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1532/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1531/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1530/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

ASST.C.I.T., BANGALORE vs. M/S INFOSYS LTD.,, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 613/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

INFOSYS LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 532/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

DY.C.I.T., BANGALORE vs. M/S INFOSYS LIMITED, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 509/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

INFOSYS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 449/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

NANU RESORTS PVT. LTD.,MARGAO vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1., MARGAO

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

ITA 394/PAN/2018[2005-06]Status: DisposedITAT Panaji30 Aug 2022AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.393 & 394/Pan/2018 Assessment Years: 2004-05 & 2005-06 Nanu Resorts Pvt. Acit, Circle-1, Ltd. Margao Nanu House, Varde Vs. Valaulikar Road, Margao- Goa Pan: Aaacn 7114 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: These Two Appeals By The Assessee Arising Out Of The Order Of Ld. Cit(A), Panaji-1, Panaji In Ita Nos.305 & 306/Mrg/2014-15 Dated 02.07.2018 Against The Assessment Order Passed By Dcit, Circle-1, Margao-Goa U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 25.10.2011 For Both A.Y. 2004-05 & A.Y. 2005-06. 2. The Issue Involved In Both These Appeals Are Common Which Relates To Treatment Of Expenditure Incurred By The Assessee For Replacement Of Assets & Renovation As Revenue Or Capital In Nature. For Ay 2004-05, The Quantum Of Expenditure In Dispute Is Of Rs. 10,81,672/- & For Ay 2005-06 It Is Rs. 2,06,379/-. A.Ys. 2004-05 & 2005-06 3. Before Us, None Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Represented The Department.

For Appellant: NoneFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, GOA’ BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.393 & 394/PAN/2018 Assessment Years: 2004-05 & 2005-06 NANU RESORTS PVT. ACIT, CIRCLE-1, LTD. MARGAO Nanu House, Varde Vs. Valaulikar Road, Margao- Goa PAN: AAACN 7114 P (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Mayur Kamble, Sr. DR Date of Hearing : 15.06.2022 Date of Pronouncement : 30.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These two appeals by the assessee arising out of the order of Ld. CIT(A), Pa…

NANU RESORTS PVT. LTD.,MARGAO vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1., MARGAO

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

ITA 393/PAN/2018[2004-05]Status: DisposedITAT Panaji30 Aug 2022AY 2004-05

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.393 & 394/Pan/2018 Assessment Years: 2004-05 & 2005-06 Nanu Resorts Pvt. Acit, Circle-1, Ltd. Margao Nanu House, Varde Vs. Valaulikar Road, Margao- Goa Pan: Aaacn 7114 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: These Two Appeals By The Assessee Arising Out Of The Order Of Ld. Cit(A), Panaji-1, Panaji In Ita Nos.305 & 306/Mrg/2014-15 Dated 02.07.2018 Against The Assessment Order Passed By Dcit, Circle-1, Margao-Goa U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 25.10.2011 For Both A.Y. 2004-05 & A.Y. 2005-06. 2. The Issue Involved In Both These Appeals Are Common Which Relates To Treatment Of Expenditure Incurred By The Assessee For Replacement Of Assets & Renovation As Revenue Or Capital In Nature. For Ay 2004-05, The Quantum Of Expenditure In Dispute Is Of Rs. 10,81,672/- & For Ay 2005-06 It Is Rs. 2,06,379/-. A.Ys. 2004-05 & 2005-06 3. Before Us, None Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Represented The Department.

For Appellant: NoneFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, GOA’ BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.393 & 394/PAN/2018 Assessment Years: 2004-05 & 2005-06 NANU RESORTS PVT. ACIT, CIRCLE-1, LTD. MARGAO Nanu House, Varde Vs. Valaulikar Road, Margao- Goa PAN: AAACN 7114 P (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Mayur Kamble, Sr. DR Date of Hearing : 15.06.2022 Date of Pronouncement : 30.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These two appeals by the assessee arising out of the order of Ld. CIT(A), Pa…

M/S SANKAMTAL HOTEL PRIVATE LTD.,BELAGAVI vs. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE - 2 (1), BELAGAVI

In the result, the appeal of the assessee is allowed

ITA 191/PAN/2018[2008-09]Status: DisposedITAT Panaji30 Aug 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2008-09 M/S Sankamtal Hotel Acit, Circle-1, Pvt. Ltd. Belagavi S. Parthasarathi, Advocate, 3/1, Pranava Vs. Complex, 5Th Cross, Malleswaram, Bangalore- 560 003. Pan: Aadcs 5106 P (Appellant) (Respondent) Present For: Appellant By : Smt. Pratibha R., Advocate Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 14.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Ld. Cit(A), -Belagavi In Ita No.51/Bgm/2016-17 Dated 25.02.2018 Against The Assessment Order Passed By Acit, Circle-2(1), Belagavi U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 14.03.2016 For A.Y. 2008-09. 2. There Is A Delay Of Five Days In Filing The Present Appeal For Which The Petition For Condonation Of Delay & Affidavit Are Placed On Record. From The Affidavit, We Note That The Assessee Was Out Of Station When The Appeal Memo Was Sent To Him By The Counsel For Its Signature & Therefore A Short Delay Of 5 Days Occurred. Considering The Petition & In The Interest Of Justice & Fair Play, We Find It Proper To Admit The Appeal & Proceed To Adjudicate Thereon.

For Appellant: Smt. Pratibha R., AdvocateFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, GOA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/S SANKAMTAL HOTEL ACIT, CIRCLE-1, PVT. LTD. BELAGAVI S. Parthasarathi, Advocate, 3/1, Pranava Vs. Complex, 5th Cross, Malleswaram, Bangalore- 560 003. PAN: AADCS 5106 P (Appellant) (Respondent) Present for: Appellant by : Smt. Pratibha R., Advocate Respondent by : Shri Mayur Kamble, Sr. DR Date of Hearing : 14.06.2022 Date of Pronouncement : 30.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is arising…

M/S. KARNATAKA SOAPS & DETERGENTS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BANGALORE

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

ITA 707/BANG/2020[2014-15]Status: DisposedITAT Bangalore03 Sept 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Ashok A.Kulkarni, CAFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 143(3)Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.707/Bang/2020: Asst.Year 2014-2015 M/s.Karnataka Soaps & The Asst.Commissioner of Detergents Limited, PB No.5531, Income-tax, LTU, Circle 1 v. Bangalore. Bangalore Pune Highway, Rajajinagar Bangalore – 560 055. PAN : AAACK8519K. (Appellant) (Respondent) Appellant by : Sri.Ashok A.Kulkarni, CA Respondent by : Sri.Kannan Narayanan, JCIT-DR Date of Pronouncement : 03.09.2021 Date of Hearing : 01.09.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee…

DCIT vs. M/S TIMKEN ENGINEERING AND RESEARCH PVT. LTD.,, BANGALORE

In the result, the appeal of the revenue is partly allowed in the terms indicated above

ITA 469/BANG/2013[2007-08]Status: DisposedITAT Bangalore10 May 2019AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Aliasger Rampurawala, CAFor Respondent: Shri B.K. Panda, CIT (DR)
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year IT(TP)A No. M/s. Timken Engineering & 1339/Bang/ Research India Pvt. Ltd., 2006-07 2010 Sy.No. (S) 39,41(P)&42 (P), The Deputy Commissioner of Electronic City, Phase II, Income Tax, Doddathogur Village, Circle 12 (4), IT(TP)A No. Begur Hobli Taluk, 604/Bang/2 2007-08 Bangalore. Bangalore South District, 012 Bangalore – 560 100. PAN: AABCT2265L IT(TP)A No. M/s. Timken Engineering & 686/Bang/2 2007-08 Research India Pvt.…

M/S TIMKEN ENGINEERING & RESEARCH INDIA P. LTD. vs. DCIT,

In the result, the appeal of the revenue is partly allowed in the terms indicated above

ITA 335/BANG/2013[2008-09]Status: DisposedITAT Bangalore10 May 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Aliasger Rampurawala, CAFor Respondent: Shri B.K. Panda, CIT (DR)
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year IT(TP)A No. M/s. Timken Engineering & 1339/Bang/ Research India Pvt. Ltd., 2006-07 2010 Sy.No. (S) 39,41(P)&42 (P), The Deputy Commissioner of Electronic City, Phase II, Income Tax, Doddathogur Village, Circle 12 (4), IT(TP)A No. Begur Hobli Taluk, 604/Bang/2 2007-08 Bangalore. Bangalore South District, 012 Bangalore – 560 100. PAN: AABCT2265L IT(TP)A No. M/s. Timken Engineering & 686/Bang/2 2007-08 Research India Pvt.…

DCIT, BANGALORE vs. M/S TIMKEN ENGINEERING & RESEARCH INDIA PVT. LTD.,, BANGALORE

In the result, the appeal of the revenue is partly allowed in the terms indicated above

ITA 686/BANG/2012[2007-08]Status: DisposedITAT Bangalore10 May 2019AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Aliasger Rampurawala, CAFor Respondent: Shri B.K. Panda, CIT (DR)
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year IT(TP)A No. M/s. Timken Engineering & 1339/Bang/ Research India Pvt. Ltd., 2006-07 2010 Sy.No. (S) 39,41(P)&42 (P), The Deputy Commissioner of Electronic City, Phase II, Income Tax, Doddathogur Village, Circle 12 (4), IT(TP)A No. Begur Hobli Taluk, 604/Bang/2 2007-08 Bangalore. Bangalore South District, 012 Bangalore – 560 100. PAN: AABCT2265L IT(TP)A No. M/s. Timken Engineering & 686/Bang/2 2007-08 Research India Pvt.…

TIMKEN ENGINEERING & RESEARCH INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the revenue is partly allowed in the terms indicated above

ITA 604/BANG/2012[2007-08]Status: DisposedITAT Bangalore10 May 2019AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Aliasger Rampurawala, CAFor Respondent: Shri B.K. Panda, CIT (DR)
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year IT(TP)A No. M/s. Timken Engineering & 1339/Bang/ Research India Pvt. Ltd., 2006-07 2010 Sy.No. (S) 39,41(P)&42 (P), The Deputy Commissioner of Electronic City, Phase II, Income Tax, Doddathogur Village, Circle 12 (4), IT(TP)A No. Begur Hobli Taluk, 604/Bang/2 2007-08 Bangalore. Bangalore South District, 012 Bangalore – 560 100. PAN: AABCT2265L IT(TP)A No. M/s. Timken Engineering & 686/Bang/2 2007-08 Research India Pvt.…

M/S. TIMKEN ENGINEERING & RESEARCH INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the revenue is partly allowed in the terms indicated above

ITA 1339/BANG/2010[2006-07]Status: DisposedITAT Bangalore10 May 2019AY 2006-07

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Aliasger Rampurawala, CAFor Respondent: Shri B.K. Panda, CIT (DR)
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year IT(TP)A No. M/s. Timken Engineering & 1339/Bang/ Research India Pvt. Ltd., 2006-07 2010 Sy.No. (S) 39,41(P)&42 (P), The Deputy Commissioner of Electronic City, Phase II, Income Tax, Doddathogur Village, Circle 12 (4), IT(TP)A No. Begur Hobli Taluk, 604/Bang/2 2007-08 Bangalore. Bangalore South District, 012 Bangalore – 560 100. PAN: AABCT2265L IT(TP)A No. M/s. Timken Engineering & 686/Bang/2 2007-08 Research India Pvt.…

RAMABAGH PALACE HOTEL PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is allowed

ITA 5167/DEL/2014[2011-12]Status: DisposedITAT Delhi11 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishiramabagh Palace Hotel Pvt Ltd, Vs. Dcit, C/O. Pricewaterhouse Circle-15(1), Cooperative Pvt Ltd, New Delhi Sucheta Bhawan, Gate No. 2, 3Rd Floor, 11A, Vishnu Digamber Marg, New Delhi Pan: Aaach6899P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Ramabagh Palace Hotel Pvt Ltd, Vs. DCIT, C/o. Pricewaterhouse Circle-15(1), cooperative Pvt Ltd, New Delhi Sucheta Bhawan, Gate No. 2, 3rd Floor, 11A, Vishnu Digamber Marg, New Delhi PAN: AAACH6899P (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Revenue by: Shri Surender Pal, Sr. DR Date of Hearing 03/10/2018 Date of pronouncement 11/12/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee for Asses…

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