LG Electronics India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle Noida, UP

33 Taxmann.com 465Reported decision2013#24532 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2021.

Judgments citing LG Electronics India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle Noida, UP

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)

Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M/s. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant PAN AAACH 4151J Vs. Dy. Commissioner of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, CIT (D.R) Date of Hearing : 17.12.2020. Date of Pronouncement : 07.01.2021. O R D E R PER SHRI CHANDRA POOJARI, AM : This appeal by the assessee is directed against the…

M/S Tata Elxsi Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 2464/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Nov 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Fwihat Hussain Qureshi, CIT

Section 10(15)Section 143(2)Section 80Section 80J

…f the Act and accordingly the claim was disallowed. Aggrieved by additions, assessee preferred appeal before Ld.CIT(A) 3. Ld.CIT(A) upheld the disallowance following decision of Hon’ble Delhi Tribunal in case of LG Electronics India Pvt.Ltd reported in (2013) 33 Taxmann.com 465, wherein, it was held that only new workmen employed for a period of 300 days in relevant previous year are eligible for deduction under section 80 JJAA of the Act. He also placed reliance on Full Bench by decision Hon’ble Supreme Court in case of Commissioner of Customs (Import) Vs. Dinesh Kumar & Co. & Ors. reported in Civil Appeal No.33…

M/S Tata Elxsi Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 3445/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Oct 2020AY 2014-15

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 10(15)Section 143(2)Section 234BSection 80Section 80J

…to be fulfilled by the regular workmen as per the provisions does not stand fulfilled. 4. It has been submitted by Ld.AR that Ld.AO did not allow the claim following decision of Hon’ble Delhi Tribunal in case of LG Electronics India Pvt.Ltd reported in (2013) 33 Taxmann.com 465, wherein, it was held that only new workmen employed for a Page 3 of 10 period of 300 days in relevant previous year are eligible for deduction under section 80 JJAA of the Act. He also placed reliance on Full Bench by decision Hon’ble Supreme Court in case of Commissioner of Customs (Import) Vs. Dinesh Kumar & Co. & Ors. reported in Civil…