Karnataka in CIT v. Wipro Ltd.

50 Taxmann.com 421High Court2014#6687 most cited

What is Karnataka in CIT v. Wipro Ltd. authority for?

A taxpayer is entitled to use statutory provisions to reduce their tax burden, but using provisions as a colorable device to evade tax will not be entertained.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Wipro Ltd · 50 Taxmann.com 421 · Karnataka High Court · tax evasion · colorable device · tax planning · tax avoidance · statutory rights

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Judgments citing Karnataka in CIT v. Wipro Ltd.

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. M/S. Welspun Steel Ltd, Mumbai

ITA 2169/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Feb 2024AY 2017-2018
For Appellant: Shri Madhur Agrawal/Shri Mani
Section 132Section 139(1)Section 143(2)Section 153ASection 19Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं./ I.T.A. No.2169/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) DCIT, Central Circle-3(3) Room No. 1923, 19th Floor, Air India Building, Nariman Point, Mumbai. बनाम / Vs. Welspun Steel Ltd Survey No. 650 & 652, Village Versamedi, Distt- Kutch, Anjar, Gujarat. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW5308G (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) Assessee by: Shri Madhur Agrawal/Shri Mani Jain Dr. Kishor Dhule (DR) Revenue by: सुनवाई की तारीख / Date of Hearing: 01/02/2024 घो…

Principal Commisioner of Income Tax-4 vs. M/S Epsilon Advisors Pvt Ltd

Appeals are dismissed so far as

ITA/318/2019HC Karnataka18 Jul 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…- 1 - NC: 2023:KHC:24931-DB ITA No.318 of 2019 C/W ITA No.320 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JULY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.318 OF 2019 C/W INCOME TAX APPEAL NO.320 OF 2019 IN I.T.A No.318 OF 2019 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BENGALURU 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1) BMTC COMPLEX KORAMANGALA BENGALURU…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alpha Avenues Private Limited, Hyderabad

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

ITA 1107/HYD/2017[2011-12]Status: DisposedITAT Hyderabad12 Jun 2023AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 143(2)Section 56

…ITA Nos 1106 and 1107 of 2017 Alpha Villas Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA Nos.1106 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Villas P Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8949L (Appellant) (Respondent) ITA Nos.1107 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Avenues (P) Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8948M (Appellant) (Respondent) Assessee by: Shri K.A. Sai Prasad, CA Revenue by: Shri Jeevan Lal…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alpha Villas Private Limited, Hyderabad

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

ITA 1106/HYD/2017[2011-12]Status: DisposedITAT Hyderabad12 Jun 2023AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 143(2)Section 56

…ITA Nos 1106 and 1107 of 2017 Alpha Villas Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA Nos.1106 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Villas P Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8949L (Appellant) (Respondent) ITA Nos.1107 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Avenues (P) Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8948M (Appellant) (Respondent) Assessee by: Shri K.A. Sai Prasad, CA Revenue by: Shri Jeevan Lal…

ACIT - 21(2), Mumbai vs. Kalpana Shripal Morakhia, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3003/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Apr 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro RaiFor Respondent: Shri Sandeep Raj
Section 143(3)Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3003/Mum./2016 (Assessment Year : 2010–11) Asstt. Commissioner of Income Tax ……………. Appellant Circle–21(3), Mumbai v/s Smt. Kalpana Shripal Morakhia 161, Starcity Entertainment 2nd Floor, Manmala Tank Road …………….Respondent Mahim (West), Mumbai 400 016 PAN – AFQPM9762E Assessee by : Shri Hiro Rai Revenue by : Shri Sandeep Raj Date of Hearing – 04/01/2023 Date of Order – 03/04/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been file…

Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Bioworth India Private Limited, Kolkata

In the result, the appeal filed by the revenue is dismissed

ITA 679/BANG/2019[2010-11]Status: DisposedITAT Bangalore12 Oct 2022AY 2010-11

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2010-11

For Appellant: Shri Akkal Dudhewala, C.A by RevenueFor Respondent: Shri K Sankar Ganesh, JCIT (DR) by
Section 133(6)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2010-11 The Dy. Commissioner of Income Tax, Vs. M/s Bioworth India Pvt. Ltd., Central Circle-2(3), Kemwell Manor, Bengaluru. 10/D/2, Ho Chi Minh Sarari, Kolkata-700 071. PAN – AABCB 0319 D APPELLANT RESPONDENT Assessee : Shri Akkal Dudhewala, C.A by Revenue : Shri K Sankar Ganesh, JCIT (DR) by Date of hearing : 24.08.2022 Date of : 12.10.2022 Pronouncement O R D E R Per Laxmi Prasad Sahu, Accountant Member :- This is an appeal filed by the Revenu…

Hespera Realty P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 764/DEL/2020[2015-16]Status: DisposedITAT Delhi27 Jul 2020AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 115Section 115JSection 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (E-Court module) ITA No. 764/Del/2020 : Asstt. Year : 2015-16 Hespera Realty Pvt. Ltd., Vs DCIT, M-62, Connaught Place, Circle-11(1), New Delhi-110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCH3109C Assessee by : Sh. Ajay Vohra, Sr. Adv. Revenue by : Ms. Sunita Singh, CIT DR Date of Hearing: 15.06.2020 Date of Pronouncement: 27.07.2020 ORDER Per Dr. B.R.R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld.…

SHI vs. Agar Builders P.Ltd, New Delhi

ITA 1554/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jun 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2015-16

For Appellant: Shri C.S. Agarwal, Sr. AdvFor Respondent: Shri S.S. Rana, CIT(DR)
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2015-16 Shivsagar Builders P. Ltd. ACIT 621-A, Devika Tower, 6, Circle-23(1), Nehru Place, New Delhi. New Delhi – 110 019 Vs. PAN AAICS5793F (Appellant) (Respondent) Assessee by: Shri C.S. Agarwal, Sr. Adv. Shri Gautam Jain, Adv. Department by : Shri S.S. Rana, CIT(DR) Date of Hearing 20/05/2019 Date of 28/06/2019 pronouncement O R D E R PER AMIT SHUKLA, J.M The aforesaid appeal has been filed by the assessee against impugned order dated 13.2.2019, passed by Ld…

Assistant Commissioner of Income-Tax vs. Sunil Haripant Pophale, Nashik

In the result, the appeal of assessee in ITA No

ITA 448/PUN/2014[2010-11]Status: DisposedITAT Pune22 Apr 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.322/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. Pan: Aahpp4573G Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / Ita No.448/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 2, Nashik …. Vs. Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, …. प्रत्यथी / Respondent Nashik – 422403 Pan: Aahpp4573G आयकर अपीऱ सं. / Ita No.301/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Smt. Sunita Ajay Ramnathkar, 22, Parijat, 95 Marine Drive, अऩीऱाथी/Appellant Mumbai – 400002 …. Pan: Aafpr1193J Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 2, Nashik

For Appellant: Shri Sunil PathakFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.322/PUN/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/o Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. PAN: AAHPP4573G Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / ITA No.448/PUN/2014 यििाारण वषा…

Assistant Commissioner of Income-Tax vs. Smt. Sunita Ajay Ramnathkar, Mumbai

In the result, the appeal of assessee in ITA No

ITA 447/PUN/2014[2010-11]Status: DisposedITAT Pune22 Apr 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.322/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. Pan: Aahpp4573G Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / Ita No.448/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 2, Nashik …. Vs. Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, …. प्रत्यथी / Respondent Nashik – 422403 Pan: Aahpp4573G आयकर अपीऱ सं. / Ita No.301/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Smt. Sunita Ajay Ramnathkar, 22, Parijat, 95 Marine Drive, अऩीऱाथी/Appellant Mumbai – 400002 …. Pan: Aafpr1193J Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 2, Nashik

For Appellant: Shri Sunil PathakFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.322/PUN/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/o Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. PAN: AAHPP4573G Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / ITA No.448/PUN/2014 यििाारण वषा…

Sunil Haripant Pophale, Nashik vs. Joint Commissioner of Inocme-Tax

In the result, the appeal of assessee in ITA No

ITA 322/PUN/2014[2010-11]Status: DisposedITAT Pune22 Apr 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.322/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. Pan: Aahpp4573G Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / Ita No.448/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 2, Nashik …. Vs. Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, …. प्रत्यथी / Respondent Nashik – 422403 Pan: Aahpp4573G आयकर अपीऱ सं. / Ita No.301/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Smt. Sunita Ajay Ramnathkar, 22, Parijat, 95 Marine Drive, अऩीऱाथी/Appellant Mumbai – 400002 …. Pan: Aafpr1193J Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 2, Nashik

For Appellant: Shri Sunil PathakFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.322/PUN/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/o Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. PAN: AAHPP4573G Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / ITA No.448/PUN/2014 यििाारण वषा…

Smt. Sunita Ajay Ramnathkar, Mumbai vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 301/PUN/2014[2010-11]Status: DisposedITAT Pune22 Apr 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.322/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. Pan: Aahpp4573G Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / Ita No.448/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 2, Nashik …. Vs. Mr. Sunil Haripant Pophale, C/O Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, …. प्रत्यथी / Respondent Nashik – 422403 Pan: Aahpp4573G आयकर अपीऱ सं. / Ita No.301/Pun/2014 यििाारण वषा / Assessment Year : 2010-11 Smt. Sunita Ajay Ramnathkar, 22, Parijat, 95 Marine Drive, अऩीऱाथी/Appellant Mumbai – 400002 …. Pan: Aafpr1193J Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 2, Nashik

For Appellant: Shri Sunil PathakFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.322/PUN/2014 यििाारण वषा / Assessment Year : 2010-11 Mr. Sunil Haripant Pophale, C/o Vadivarhe Specialty Chemicals Ltd., Gat No.204, Nashik Mumbai Highway, Vadivarhe, अऩीऱाथी/Appellant Nashik – 422403 …. PAN: AAHPP4573G Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 2, Nashik आयकर अपीऱ सं. / ITA No.448/PUN/2014 यििाारण वषा…

Epsilon Advisors P. Ltd., Bangalore vs. CIT, Bangalore

In the result, penalty appeal of the assessee is allowed and penalty appeal of the revenue is dismissed

ITA 1608/BANG/2014[2006-07]Status: DisposedITAT Bangalore29 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.V. Arvind, Standing Counsel
Section 143(3)Section 147Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Epsilon Advisors The Deputy Pvt. Ltd., No. 642, 4th Main, Commissioner of ITA Nos. 1569 & 2nd Stage, Income Tax, 1600/Bang/2014 Circle – 4 (1) (1), Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H 2006-07 M/s. Epsilon Advisors Pvt. Ltd., The Commissioner of No. 642, 4th Main, ITA Nos. 1607 & Income Tax (Appeals) 2nd Stage, 1608/Bang/2014 – I, Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H As…

Epsilon Advisors P. Ltd., Bangalore vs. CIT, Bangalore

In the result, penalty appeal of the assessee is allowed and penalty appeal of the revenue is dismissed

ITA 1607/BANG/2014[2006-07]Status: DisposedITAT Bangalore29 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.V. Arvind, Standing Counsel
Section 143(3)Section 147Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Epsilon Advisors The Deputy Pvt. Ltd., No. 642, 4th Main, Commissioner of ITA Nos. 1569 & 2nd Stage, Income Tax, 1600/Bang/2014 Circle – 4 (1) (1), Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H 2006-07 M/s. Epsilon Advisors Pvt. Ltd., The Commissioner of No. 642, 4th Main, ITA Nos. 1607 & Income Tax (Appeals) 2nd Stage, 1608/Bang/2014 – I, Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H As…

DCIT, Bangalore vs. M/S Epsilon Advisors Pvt. Ltd., Bangalore

In the result, penalty appeal of the assessee is allowed and penalty appeal of the revenue is dismissed

ITA 1600/BANG/2014[2006-07]Status: DisposedITAT Bangalore29 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.V. Arvind, Standing Counsel
Section 143(3)Section 147Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Epsilon Advisors The Deputy Pvt. Ltd., No. 642, 4th Main, Commissioner of ITA Nos. 1569 & 2nd Stage, Income Tax, 1600/Bang/2014 Circle – 4 (1) (1), Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H 2006-07 M/s. Epsilon Advisors Pvt. Ltd., The Commissioner of No. 642, 4th Main, ITA Nos. 1607 & Income Tax (Appeals) 2nd Stage, 1608/Bang/2014 – I, Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H As…

DCIT, Bangalore vs. M/S Epsilon Advisors Pvt. Ltd., Bangalore

In the result, penalty appeal of the assessee is allowed and penalty appeal of the revenue is dismissed

ITA 1569/BANG/2014[2006-07]Status: DisposedITAT Bangalore29 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.V. Arvind, Standing Counsel
Section 143(3)Section 147Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Epsilon Advisors The Deputy Pvt. Ltd., No. 642, 4th Main, Commissioner of ITA Nos. 1569 & 2nd Stage, Income Tax, 1600/Bang/2014 Circle – 4 (1) (1), Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H 2006-07 M/s. Epsilon Advisors Pvt. Ltd., The Commissioner of No. 642, 4th Main, ITA Nos. 1607 & Income Tax (Appeals) 2nd Stage, 1608/Bang/2014 – I, Indira Nagar, Bangalore. Bangalore – 38. PAN: AAACE4111H As…

DCIT, New Delhi vs. M/S. B.S. Infosolution Pvt. Ltd., New Delhi

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

ITA 2989/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Aug 2018AY 2012-13

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2012-13]

For Appellant: Shri Vinod Jain, FCAFor Respondent: Shri Ravi Kant Gupta, Sr. DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER [Assessment Year: 2012-13] The Dy. C.I.T. Vs. M/s B.S. Infosolution Pvt Ltd Circle – 5(1) C/o Shri Sunil Gandhi [Director] New Delhi G-275, Sarita Vihar, New Delhi PAN : AACCB 9339 A [Appellant] [Respondent] Date of Hearing : 14.08.2018 Date of Pronouncement : 23.08.2018 Assessee by : Shri Vinod Jain, FCA. Revenue by : Shri Ravi Kant Gupta, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With this appeal, the Revenue has challenged the correctness…

Karnataka in CIT v. Wipro Ltd. (50 Taxmann.com 421) — Cited in 17 Judgments | BharatTax