CIT v. Texas Instruments (India) P. Ltd.

127 Taxmann.com 59High Court2021#5939 most cited

What is CIT v. Texas Instruments (India) P. Ltd. authority for?

Amendments to Section 80JJAA of the Income Tax Act, 1961, are clarificatory in nature and apply retrospectively. Section 40(a)(ia) disallowance does not apply to lease rentals for motor vehicles where tax is not required to be deducted under sections 194I or 194C.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Texas Instruments India · section 80JJAA · clarificatory amendment · retrospective application · section 40(a)(ia) · lease rentals · disallowance · motor vehicles · Income Tax Act

Sections most often in play

Section 139(1)Section 80A(5)Section 80ACSection 80JJAA

Issues it is cited on

section 80jjnew employeessection 80jjaasection 80jjasection 80jclarificatory amendmentdisallowance under section 40(a)(ia)trcsection 10benduring benefitcomputer softwaresection 80a

Judgments citing CIT v. Texas Instruments (India) P. Ltd.

Fis Global Business Solutions India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR
Section 139(1)Section 14(3)Section 80A(5)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3595/Del/2025 : Asstt. Year: 2018-19 FIS Global Business Solutions India Vs DCIT, Pvt. Ltd., S-405, LGF, Greater Circle-7(1), Kailash, Part-II, Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH2815H Assessee by : Ms. Sumish Murgai, CA, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, CA Revenue by : Sh. Yogeshwer Sharma, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member…

Jaquar and Company Private Limited, Delhi vs. DCIT, Central Circle-19, Delhi

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

ITA 1985/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Aug 2023AY 2019-20

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), DR. B.R.R. KUMAR (Accountant Member)

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Jaquar and Company P. Ltd., The DCIT, Central Circle 19, Delhi C-20 SMA, Co-Op, Indl. Estate, G T 110027 Karnal Road, Delhi 110033 vs. PAN AAACJ 2324 F (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Daleep Bhatia, CA For Revenue: Shri Vivek Vardhan, Sr. DR Date of Final Hearing : 07.08.2023 Date of Pronouncement : 31.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against…

Honda Motorcycle and Scooter India Pvt. Ltd., Gurgaon vs. ACIT, Circle-1(1), Gurugram

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

ITA 1523/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Aug 2023AY 2017-18

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Harpreet Singh Ajmani, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1523/Del./2022 (ASSESSMENT YEAR : 2017-18) Honda Motorcycle and Scooter vs. ACIT, Circle 1 (1), India Pvt. Ltd., Gurugram. Plot No.1, Sector 3, IMT Manesar, Gurgaon – 122 050 (Haryana). (PAN : AAACH7467D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Harpreet Singh Ajmani, Advocate Ms. Manasvini Bajpai, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 24.07.2023 Date of Order : 22.08.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This…

Wipro Ge Healthcare Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 291/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Mar 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Ms. Neera Malhotra, D.R
Section 144CSection 92C

…IT(TP)A No.291/Bang/2022 Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.291/Bang/2022 Assessment Year: 2017-18 Wipro GE Healthcare Private Limited No.4, Kadugodi Industrial Area Whitefield, Deputy Commissioner of Bangalore 560 067 Income-tax (Presently at Prestige Vs. Circle-7(1)(1) Shanthiniketan, 6th Floor, Bangalore Crescent 4, ITPL, Whitefield Bangalore 560 048 PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Ms. Girija, A.Rs…

Wipro Ge Healthcare Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 285/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Feb 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri K.R. Pradeep, A.R. &For Respondent: Shri Sunil Kumar Singh, D.R
Section 143(3)Section 144CSection 36(1)(vii)Section 37Section 92C

…IT(TP)A No.285/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No.285/Bang/2021 Assessment Year: 2016-17 M/s. Wipro GE Healthcare Pvt. Ltd. No.4, Kadugodi Industrial Area Whitefield Bangalore 560 067 Deputy Commissioner (presently at Prestige of Income-tax Vs. Shanthineketan, 6th Floor, Crescent Circle-7(1)(1) 4, ITPL, Whitefield, Bangalore 560 Bangalore 048) PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. & Sm…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Limited, Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

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 :…

M/S Infosys Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 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 M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

M/S Bosch Limited, Bangalore vs. Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 1629/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Sept 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, Of Income Tax, Ltu, Bangalore – 560 030. Circle 1, Pan: Aaacm 9840P Bangalore. Appellant Respondent Appellant By : Shri Percy Pardiwala, Advocate Respondent By : Shri V S Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.09.2022 Date Of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S.2. This Appeal Is Against The Order Of The Cit(Appeals), Bangalore-9, Bangalore Dated 31.3.2018 For The Assessment Year 2013- 14. 3. The Assessee Raised Grounds Pertaining To The Following Issues:- Deduction U/S. 35(2Ab) Computed On Net Expenditure As Opposed To Gross Expenditure Disallowance Of Provision For Bad & Doubtful Debts I) Disallowance Of Provision For Long Term Service Award Disallowance Of Expenditure U/S. 14A Of The Act Ii) Page 2 Of 67

For Appellant: Shri Percy Pardiwala, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 14ASection 35Section 37Section 43BSection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, of Income Tax, LTU, Bangalore – 560 030. Circle 1, PAN: AAACM 9840P Bangalore. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S., Accountant Member 2. This appeal is against the order of the CIT(Appeals), Bangalo…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

ITA 2889/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2012-13

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT (DR)
Section 201(1)Section 40Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s Honeywell Technology Solutions Lab The Jt. Commissioner of Income-tax, Pvt. Ltd., Spl. Range – 3, Survey No.96 & 97, Boganahalli Village and Bengaluru. Survey No.72/2 & 72/5, Doddakanahalli Village, Varthur Hobli, Vs. Bengaluru East Taluk, Bengaluru-560 103. PAN – AAACH 4151 J APPELLANT RESPONDENT Appellant by : Smt. Shreya Loyalaka, Advocate Respondent by : Shri Sumer Singh Meena, CIT (DR) Date of Hearing : 01.06.2022 Date of Pron…

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…

M/S. Jeans Knit Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 706/BANG/2020[2012-13]Status: DisposedITAT Bangalore22 Feb 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2012-13

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)
Section 115JSection 143(3)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2012-13 Jeans Knit Pvt. Ltd., Vs. The Dy. Commissioner of No.21-E1, 2nd Phase, Income-tax, Industrial Area, Peenya, Circle-4(1)(1), Bengaluru-560 058. Bengaluru. PAN – AABCJ 4513 B APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT(DR) Date of hearing : 09.02.2022 Date of Pronouncement : 22.02.2022 O R D E R Per Padmavathy S, Accountant Member This appeal by the assessee is directed against t…

DCIT, Bangalore vs. On Mobile Global Ltd., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 987/BANG/2015[2009-10]Status: DisposedITAT Bangalore09 Aug 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2008-09 OnMobile Global Limited, Vs. The Additional Commissioner Tower # 1, 94/1C and 94/2, of Income Tax, Veerasandra Village, Range 12, Attibele Hobli, Anekal Tq., Bangalore. Electronics City Phase-1, Bangalore – 560 100. PAN: AAACO 3900E APPELLANT RESPONDENT ITA No.1175/Bang/2012, 987 & 1513/Bang/2015 Assessment years : 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Vs. OnMobile Global Limited, of Income Tax, Bangalore – 560 100. Circle 12(2)…

DCIT, Bangalore vs. M/S Onmobile Global Ltd., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 1513/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Aug 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2008-09 OnMobile Global Limited, Vs. The Additional Commissioner Tower # 1, 94/1C and 94/2, of Income Tax, Veerasandra Village, Range 12, Attibele Hobli, Anekal Tq., Bangalore. Electronics City Phase-1, Bangalore – 560 100. PAN: AAACO 3900E APPELLANT RESPONDENT ITA No.1175/Bang/2012, 987 & 1513/Bang/2015 Assessment years : 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Vs. OnMobile Global Limited, of Income Tax, Bangalore – 560 100. Circle 12(2)…

DCIT, Bangalore vs. M/S Onmobile Global Ltd., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 1175/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Aug 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2008-09 OnMobile Global Limited, Vs. The Additional Commissioner Tower # 1, 94/1C and 94/2, of Income Tax, Veerasandra Village, Range 12, Attibele Hobli, Anekal Tq., Bangalore. Electronics City Phase-1, Bangalore – 560 100. PAN: AAACO 3900E APPELLANT RESPONDENT ITA No.1175/Bang/2012, 987 & 1513/Bang/2015 Assessment years : 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Vs. OnMobile Global Limited, of Income Tax, Bangalore – 560 100. Circle 12(2)…

On Mobile Global Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, the appeal of the assessee is dismissed as infructuous, while all the appeals of the revenue are dismissed, insofar as the issue of deduction u/s

ITA 1163/BANG/2012[2008-09]Status: DisposedITAT Bangalore06 Aug 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2008-09 OnMobile Global Limited, Vs. The Additional Commissioner Tower # 1, 94/1C and 94/2, of Income Tax, Veerasandra Village, Range 12, Attibele Hobli, Anekal Tq., Bangalore. Electronics City Phase-1, Bangalore – 560 100. PAN: AAACO 3900E APPELLANT RESPONDENT ITA No.1175/Bang/2012, 987 & 1513/Bang/2015 Assessment years : 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Vs. OnMobile Global Limited, of Income Tax, Bangalore – 560 100. Circle 12(2)…

Commissioner of IncomeTax-2 vs. Mr. Mustafa Alam Khan

ITTA/72/2017HC Telangana29 Jun 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD