Embassy Classic P. Ltd. v. ACIT

20 Taxmann.com 291Reported decision2012#17212 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2021.

Judgments citing Embassy Classic P. Ltd. v. ACIT

M/S. WS RETAIL SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(2), BANGALORE

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

ITA 1369/BANG/2019[2013-14]Status: DisposedITAT Bangalore23 Dec 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2013-14

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Pradeep Kumar, D.R

…ce on the decision rendered by Hon’ble ITAT Hyderabad in the case of Natco Pharma Ltd. 29 Taxmann.com 297 and also decision rendered by Bangalore bench of ITAT in the case M/s. WS Retail Services Pvt. Ltd., Bangalore ` Page 3 of 5 of Embassy Classic Pvt. Ltd. 20 Taxmann.com 291, wherein it was held that the assessee cannot convert any live amount into a bad debt only on the basis of technical rule of writing off. Accordingly, the Ld. CIT(A) held that the assessee has not explained the claim with details and evidences and accordingly, confirmed the disallowance made by the A.O. Aggrieved, the assessee is in appeal…

SAP INDIA PRIVATE LIMITED,BANGALORE vs. COMMISSIONER INCOME TAX (A) BANGALORE-6, BANGALORE

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

ITA 683/BANG/2017[2009-10]Status: DisposedITAT Bangalore16 Nov 2021AY 2009-10

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru

Section 143(3)Section 28Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.682, 683/Bang/2017 Assessment Years : 2009-10, 2010-11 M/s. SAP India Pvt. Ltd., Vs. The Commissioner of Income 6th Floor, RMZ Ecoworld, Plot C1, 8A Tax (Appeals), Campus, Sarjapur – Marathahalli Outer Ring Bengaluru – 560 006. Road, Devarabeesanahalli, Bengaluru – 560 103. PAN : AACCS 7438 E Assessee by : Shri. Chavali Narayan, CA Revenue by : Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru Date of hearing : 15.11.2021 Date of Pronouncement : 16.11.2021 O…

SAP INDIA PRIVATE LIMITED ,BANGALORE vs. COMMISSIONER INCOME TAX (A) BANGALORE-6, BANGALORE

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

ITA 682/BANG/2017[2010-11]Status: DisposedITAT Bangalore16 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru

Section 143(3)Section 28Section 36(1)(vii)

MANNE HAREESH,HYDERABAD vs. INCOME TAX OFFICER 6(2), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 92/HYD/2021[2012-13]Status: DisposedITAT Hyderabad16 Aug 2021AY 2012-13

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) Shri Manne Hareesh, Income Tax Officer, Hyderabad-500 0016 Ward 6(2), Pan Admpm6479L Hyderabad. (Appellant) (Respondent) Assessee By: Shri T.Rama Murthy, C.A. Revenue By: Shri Sunil Kumar Pandey (D.R) Date Of Hearing: 21/04/2021 Date Of Pronouncement: 16/08/2021 O R D E R Per L.P.Sahu, A.M. : This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax-6, Hyderabad Order Dt.10.10.2019 For The Assessment Year 2012-13 Raising The Following Grounds Of Appeal : “ 1. The Learned Commissioner Of Income Tax - Appeals Erred Both On Facts & Provisions Of Law In Appreciating The Fact That Assessing Officer Failed Make Proper Conclusion/ Enquiry Before Making The Addition Made & Passing The Assessment Order.

For Appellant: Shri T.Rama Murthy, C.AFor Respondent: Shri Sunil Kumar Pandey

Section 147Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ A ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) Shri Manne Hareesh, Income Tax Officer, Hyderabad-500 0016 Ward 6(2), PAN ADMPM6479L Hyderabad. (Appellant) (Respondent) Assessee by: Shri T.Rama Murthy, C.A. Revenue by: Shri Sunil Kumar Pandey (D.R) Date of hearing: 21/04/2021 Date of pronouncement: 16/08/2021 O R D E R Per L.P.Sahu, A.M. : This is an appeal filed by the assessee against the order of Commissioner of Income Tax-6, Hyderabad order dt.10.10.2019 for the Assessment Year 20…

JOSEPH DAVARAJ KOILPILLAI ,BANGALORE vs. INCOME TAX OFFICER WARD-6(3)(4), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 3239/BANG/2018[2014-15]Status: DisposedITAT Bangalore09 Oct 2020AY 2014-15

Bench: Shri N V Vasudevan & Shri B R Baskaranassessment Year: 2014-15

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. R. Premi, Jt. CIT(DR)(ITAT), Bengaluru

Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2014-15 Joseph Davaraj Koilpillai, Vs. The Income Tax Officer, No.225, Holywood Town, Ward 6(3)(4), Sadahalli Post, Bangalore. Bangalore – 562 127. PAN: AARPJ 0519L APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Revenue by : Smt. R. Premi, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.10.2020 Date of Pronouncement : 09.10.2020 O R D E R Per N.V. Vasudevan, Vice President This appeal by the assessee is directed against the order o…