M/s.Sanyo BPL Pvt. Ltd. v. Deputy Commissioner of Income-tax

75 Taxmann.com 253Reported decision2016#18250 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 115JBSection 143(3)Section 148Section 149Section 155Section 2(11)Section 3(4)Section 32(1)

Judgments citing M/s.Sanyo BPL Pvt. Ltd. v. Deputy Commissioner of Income-tax

DCIT, Circle-5(1)(1), Aayakar Bhawan vs. Coffer Construction Technology Pvt. Ltd., Tardeo

ITA 3046/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Oct 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Mihir Naniwadekar & Shri Rohan Deshpande, A/RFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 115JSection 3(4)Section 43(1)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 3046/Mum/2023 Assessment Year: 2015-16 DCIT, Circle-5(1)(1), Mumbai Vs M/s. Coffor Construction Technology Pvt. Ltd. B.J. Dadaji Marg Tardeo Mumbai - 400007 [PAN: AADCC3247K] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee by: Shri Mihir Naniwadekar & Shri Rohan Deshpande, A/R Revenue by : Shri Krishna Kumar, Sr. D/R सुनवाई की तारीख/Date of Hearing : 17/10/2024 घोषणा की तारीख / Date of Pron…

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 Incap Contract Manufacturing Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the assessee’s appeals for assessment years 2009-10, 2010-11 and 2011-12 are allowed

ITA 2216/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Apr 2019AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Chavali Narayana, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.2214 to 2216/Bang/2018 (Assessment years: 2009-10 to 2011-12) M/s.Incap Manufacturing Service Pvt. Ltd. Sufiya Elite, 3rd floor, No.18, Cunningham Road, Bengaluru-560052. … Appellant PAN:AABCI 6651 H Vs. Deputy Commissioner of Income-tax, Circle 3(1)(1), Bengaluru. … Respondent Appellant by : Shri Chavali Narayana, CA. Respondent by : Dr. P.V.Pradeep Kumar, Addl.CIT. Date of hearing: 28/03/2019 Date of pronouncement: 30/04/2019 O R D E R Per PAVAN KUMAR GADAL…

M/S Incap Contract Manufacturing Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the assessee’s appeals for assessment years 2009-10, 2010-11 and 2011-12 are allowed

ITA 2215/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Apr 2019AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Chavali Narayana, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.2214 to 2216/Bang/2018 (Assessment years: 2009-10 to 2011-12) M/s.Incap Manufacturing Service Pvt. Ltd. Sufiya Elite, 3rd floor, No.18, Cunningham Road, Bengaluru-560052. … Appellant PAN:AABCI 6651 H Vs. Deputy Commissioner of Income-tax, Circle 3(1)(1), Bengaluru. … Respondent Appellant by : Shri Chavali Narayana, CA. Respondent by : Dr. P.V.Pradeep Kumar, Addl.CIT. Date of hearing: 28/03/2019 Date of pronouncement: 30/04/2019 O R D E R Per PAVAN KUMAR GADAL…

M/S Incap Contract Manufacturing Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the assessee’s appeals for assessment years 2009-10, 2010-11 and 2011-12 are allowed

ITA 2214/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Apr 2019AY 2009-10

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Chavali Narayana, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.2214 to 2216/Bang/2018 (Assessment years: 2009-10 to 2011-12) M/s.Incap Manufacturing Service Pvt. Ltd. Sufiya Elite, 3rd floor, No.18, Cunningham Road, Bengaluru-560052. … Appellant PAN:AABCI 6651 H Vs. Deputy Commissioner of Income-tax, Circle 3(1)(1), Bengaluru. … Respondent Appellant by : Shri Chavali Narayana, CA. Respondent by : Dr. P.V.Pradeep Kumar, Addl.CIT. Date of hearing: 28/03/2019 Date of pronouncement: 30/04/2019 O R D E R Per PAVAN KUMAR GADAL…

M/s.Sanyo BPL Pvt. Ltd. v. Deputy Commissioner of Income-tax (75 Taxmann.com 253) — Cited in 5 Judgments | BharatTax