Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.

Q: How many judgments cite Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.?

237 judgments on BharatTax cite Commissioner of Income-Tax v. Spectrum Consultants P. Ltd. (2 ITR-OL 622), spanning 2015 to 2023.

2 ITR-OL 622Reported decision2014#371 most cited

What is Commissioner of Income-Tax v. Spectrum Consultants P. Ltd. authority for?

Contributions received from employees towards ESI are deductible as business expenditure, even if paid after the due date for payment but before the due date for filing the return of income.

237

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Spectrum Consultants India P. Ltd · Spectrum Consultants India · ESI contribution · employee contribution · deduction · due date · section 36(1)(va) · section 43B · Income Tax Act

Judgments citing Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.450/Chny/2021 (िनधा"रण वष" / Assessment Year: 2017-18) ACIT M/s. Paypal India Pvt. Ltd., Large Taxpayer Unit, Circle-1 Futura IT Park, Block-A, 334, बनाम/ Vs. Chennai Rajiv Gandhi Salai, Sholinganallur, Chennai – 600 119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" क…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 352/Chny/2021 2018-19 Mr. S.E. Palanivel DCIT Mr. Ashok 4/22, Sri Lakshmi Centralized Duraisamy, CA Complex, Omalur Main Processing Center, Road, Swarnapuri, Bengaluru-560 500 Salem-636 004. PAN: AAIHP-0463-Q 2-3 492 & 493/Chny/2021 2018-19 & M/s. J.J. Pump Private ADIT Mr. T.V. Muthu Ltd. 2019…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1-2. 331 & 332 /Chny/2021 2018-19 & M/s.Samay Projects The Deputy None 2019-20 Pvt.Ltd Commissioner of 1218, 17th Street, Income Tax, West End Colony, Centralized Mogappair, Processing Center, Chennai-600 050. Bengaluru-560 500. PAN: AAFCS-8302-R M/s.Ganges International The Deputy 3. 341/Chny/20…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 273/Chny/2021 2018-19 M/s. Sree Ram DCIT G. Baskar, Constructions, Coimbatore. Advocate 77,Ramanuja Nagar, Uppilipalayam Post Coimbatore-641 015. PAN: AANFS-8636-B 2 293/Chny/2021 2019-20 M/s. Avon Seals Pvt. Ltd ADIT Mr. V.S. G-2, 11th Street, Ambattur Centralized Jayakumar, Industrial Estate,…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 134/Chny/2021 2018-19 Suresh Productions DCIT None Entertainment LLP, Centralized No. 26/10 Balaji Avenue Processing Center, 1Street, T. Nagar, Chennai Bengaluru-560 500 600 017. PAN: ACTFS-9728-G 2 484/Chny/2021 2019-20 Win Star Marketing India DCIT None Pvt Ltd Centralized 112, Chookkanathar…

M/S. Enphase Solar Energy Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 723/BANG/2021[2019-20]Status: DisposedITAT Bangalore08 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 M/S. Enphase Solar Energy Private Limited, Vs. The Assistant Director Of Income 259, 2Nd Main, 6Th Cross, 2Nd Floor, Tax, Indiranagar, Stage 1, Central Processing Centre, Bengaluru – 560 038. Bengaluru. Pan : Aaece 7259 C Appellant Respondent Assessee By : Shri. Suresh Muthukrishnan, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishnan, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 36(1)(a)Section 36(1)(va)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Enphase Solar Energy Private Limited, Vs. The Assistant Director of Income 259, 2nd Main, 6th Cross, 2nd Floor, Tax, Indiranagar, Stage 1, Central Processing Centre, Bengaluru – 560 038. Bengaluru. PAN : AAECE 7259 C APPELLANT RESPONDENT Assessee by : Shri. Suresh Muthukrishnan, Advocate Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudev…

M/S. Icon Engineering Works, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 561/BANG/2021[2019-20]Status: DisposedITAT Bangalore03 Feb 2022AY 2019-20

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Raghavendra Maya, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

Section 139Section 139(1)Section 2Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.561/Bang/2021: Asst.Year 2019-2020 M/s.Icon Engineering Works The Deputy Commissioner of No.4208, 1st Floor, 10th Cross Income-tax, CPC v. Bangalore Subramanyanagar Rajajinagar 2nd Stage Bengaluru – 560 01. PAN : AADFI4801J. (Appellant) (Respondent) Appellant by : Sri.Raghavendra Maya, CA Respondent by : Smt.Priyadarshini Besaganni, JCIT-DR Date of Pronouncement : 03.02.2022 Date of Hearing : 03.02.2022 O R D E R Per Padmavathy S, AM : This appeal at the instance of the assessee is d…

Arctern Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 352/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.352/Bang/2017 Assessment Year : 2012-13 M/S. Arctern Consulting Pvt. Ltd., Vs. Deputy Commissioner Of Embassy Tech Village, Income-Tax, Tower 2B Hibiscus, 5Th Floor, Circle – 1(1)(2), Deverabeesanahalli, Bengaluru. Bengaluru – 560 037. Pan : Aaeca 9113 F Appellant Respondent Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Shri. Pradeep Kumar, Cit-Dr(Itat)(Bengaluru) Date Of Hearing : 09.10.2019 Date Of Pronouncement : 15.10.2019 O R D E R

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT-DR(ITAT)(Bengaluru)

Section 10ASection 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.352/Bang/2017 Assessment year : 2012-13 M/s. Arctern Consulting Pvt. Ltd., Vs. Deputy Commissioner of Embassy Tech Village, Income-tax, Tower 2B Hibiscus, 5th Floor, Circle – 1(1)(2), Deverabeesanahalli, Bengaluru. Bengaluru – 560 037. PAN : AAECA 9113 F APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Advocate Revenue by : Shri. Pradeep Kumar, CIT-DR(ITAT)(Bengaluru) Date of hearing : 09.10.2019 Date of Pronouncement : 15.10.2019 O R D E R Per N.…

Herrenknecht India P.Ltd, Chennai vs. DCIT Cir 1(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…IT v. Jaipur Vidyut Vitran Nigam Ltd. [(2014) 363 ITR 307 (Rajasthan)] ix. CIT v. State Bank of Bikaner & Jaipur [(2014) 363 ITR 70 (Raj.) (HC)] x. CIT v. Mark Auto Industries Ltd. [(2014) 358 ITR 43 (P&H)] xi. CIT v. Spectrum Consultants India (P) Ltd[(2014) 266 CTR 241 (KRN.)(HC)] xii. CIT v. Vijay Shree Ltd.[ (2014) 43 taxmann.com 396 (Cal.)(HC)] xiii. CIT v. Kichha Sugar Co. Ltd. [(2013) 356 ITR 351 (Uttarakhand)] CIT vis. ANZ Information Technology (P) Ltd. {(2009) 318 ITR xiv. 123 (Karn)} xv. CIT v. Aimil Ltd.[(2010) 321 ITR 508 (Del)] In a later decision, Hon'ble Rajasthan High Court in the case of CIT vs…

Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore vs. M/S Network Detective Agency Pvt Ltd, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 2044/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2019AY 2014-15

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A No.2044/Bang/2018 (Assessment Year : 2014-15) Asst. Commissioner Of Income-Tax, Circle -5(1)(1), Bengaluru .. Appellant V. M/S. Network Detective Agency P. Ltd. No.69/1, Kuvempu Nagar, 35Th Main, 7Th Cross, Btm Layout, 2Nd Stage, Bengaluru 560058 .. Respondent Pan : Aaccn3772D Assessee By : Shri. S. Srinivasan, Ca Revenue By : Shri. R. N. Siddappaji, Addl. Cit Heard On : 28.02.2019 Pronounced On : 28.02.2019 O R D E R Per Laliet Kumar:

For Appellant: Shri. S. Srinivasan, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…tomers Dialog P. Ltd [(2015) 371 ITR 242 – Kar], which reads as under ; 3. This court had an occasion to consider the said question of law in the case of CIT v. Spectrum Consultants India Pvt. Ltd. decided on December 9, 2013 in W. A. No. 4077 of 2013 [2014] 2 ITR-OL 622 (Karn) where, after referring to sections 29, 30 and 31 of the Provident Fund Act, has held as under (page 626 of 2 ITR-OL) : "A reading of the aforesaid provisions makes it clear that the contributions payable by the employer under the scheme shall be at the rate of 10 per cent. of the basic wages, dearness allowance. The contribution payable b…

Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore vs. M/S Prateek Apparels Pvt Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1208/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15

For Appellant: Shri Smarak Swain, JCIT(DR)For Respondent: Shri H.N.Khincha, CA

Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Deputy Commissioner of Income-tax, Circle 5(1)(2), Bengaluru. … Appellant Vs. M/s.Prateek Apparels Pvt. Ltd., No.113, Krishna Reddy Industrial Area, 7th Kudlu gate Hosur Main Road, Bengaluru-560068. … Respondent PAN:AAACP 7190 B Appellant by : Shri Smarak Swain, JCIT(DR). Respondent by : Shri H.N.Khincha, CA. Date of hearing : 12/02/2019 Date of pronouncement : 15/02/2019 O R D E R Per PAVAN KUMAR GADALE, JM : The revenue has filed the appeal against the order of the…

M/S Khoday India Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee are partly allowed and the appeals of revenue are dismissed

ITA 1056/BANG/2016[2012-13]Status: DisposedITAT Bangalore24 Oct 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri S. Sukumar,AdvocateFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru

Section 14A

…addition made of Rs.51,91,743 towards PF and ESI contributions of the employees is deleted.” Thus it is clear that the CIT (Appeals) has followed the decisions of the Hon'ble jurisdictional High Court in the case of CIT Vs. Spectrum Consultants India (P) Ltd 266 CTR 241 as well as in the case of Essae Teradoka P. Ltd. Vs. DCIT 366 ITR 408 (Kar). When the payment was made before the due date of filing of the return of income, then disallowance made by the Assessing Officer is not justified and accordingly we do not find any error or illegality in the order of CIT (Appeals) qua this issue. 18. In the result, the a…

Mylan Laboratories Limited, Telangana vs. DCIT, Bangalore

In the result, the appeal by the assessee is allowed and the Revenue’s appeal is dismissed

ITA 214/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Smt. Chandana Ramachandran, CIT-III(DR)

Section 143(2)Section 143(3)Section 92C

…Ltd. (2014) (363 ITR 307) - CIT vs. Animal Ltd. & Ors. (2010) 229 CTR 418 (Del HC) - CIT vs. Vine Cement Ltd. (2009) 313 ITR (St) 1 - CIT vs. Kasha Sugar Co. Ltd (2013) (356 ITR 351) (Uttarakhand HC) - CIT vs Spectrum Consultants India (P.) Ltd Vs CIT (2014) (266 CTR 241) (Kar HC) - CIT vs Nipso Polyfabriks Ltd (213 Taxman 376) (Himachal Pradesh HC) - CIT vs ANZ Information Technology (P.) Ltd (2010) (318 ITR 123) (Kar HC) - CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2013) 35 taxmann.com 616 (Raj.)(HC) - Imerys Ceramics (India) (P.) Ltd. v. ACIT (2012) (54 SOT 84) (Hyd. Tribunal) Relying on the above deci…

DCIT, Bangalore vs. M/S Agila Specialties Pvt. Ltd., Bangalore

In the result, the appeal by the assessee is allowed and the Revenue’s appeal is dismissed

ITA 179/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Smt. Chandana Ramachandran, CIT-III(DR)

Section 143(2)Section 143(3)Section 92C

The Commissioner of Income Tax vs. M/S. Addecco Flexione Workforce

Appeal is dismissed

ITA/116/2015HC Karnataka04 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260A

…J U D G M E N T Learned counsel for the appellants states that the two questions of law raised within appeal are covered by the decision of this Court in the case of Commisisoner of Income Tax –vs- Spectrum Consultants India (P) Ltd., reported in (2014) 266 CTR 241 (Kar.). In the said case, the questions have been answered in favour of assessee and against the Revenue. 3 As such, for the reasons given in the judgment of this Court rendered in the case of Spectrum Consultants India (P) Ltd., this appeal is dismissed. Sd/- JUDGE Sd/- JUDGE Bkm…

The Commissioner vs. M/S Khoday India Pvt Ltd

ITA/457/2014HC Karnataka17 Apr 2015

Bench: S.SUJATHA,VINEET SARAN

Section 2(24)(x)Section 260Section 36(1)(va)Section 37Section 43B

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MRS. JUSTICE S.SUJATHA ITA NO.457/2014 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(5) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V.ARAVIND, ADV.) AND M/S. KHODAY INDIA PVT. LTD. NO.54, KANNAYAKANA AGRAHARA ANJANAPURA POS…