National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru

171 ITD 271Income Tax Appellate Tribunal2018#19571 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(10)Section 10(10AA)Section 143(1)

Issues it is cited on

indianfac

Judgments citing National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru

VALLOLI SHEELA,PALAKKAD vs. ITO,WARD 2, PALAKKAD

In the result, the appeal filed by the assessee sands dismissed

ITA 1047/COCH/2024[2022-23]Status: DisposedITAT Cochin27 Mar 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Valloli Sheela .......... Appellant 4/763, Navami Velloli Lane Puthur, Palakkad 678001 [Pan: Ajzps6681D] Vs. The Income Tax Officer, Ward - 2, Palakkad .......... Respondent T Appellant By: Shri Pathmanathan, Advocate Respondent By: Smt. Leena Lal, Sr. D.R.

For Appellant: Shri Pathmanathan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 10Section 10(10)Section 143(1)

…ployees. The Life Insurance Corporation instrumentality of the state for limited purpose of Article 12 of the Constitution of India. Reference can be made the decision of the TAT, Bangalore Bench in the case of National Dairy Research Institute v. ACIT [2018] 171 ITD 271 (Bang. Trib.). Therefore, the CPC had rightly restricted the exemption u/s. 10(10) of the Act as it amounts to incorrect claim. Therefore, I do not find any merit in the appeal filed by the assessee. 3 Valloli Sheela 7. In the result, the appeal filed by the assessee sands dismissed. Order pronounced in the open court on 27th March, 2025. 8. (…

TAMILNADU INDUSTRIAL GUIDANCE AND EXPORT PROMOTION BUREAU,CHENNAI vs. ITO EXEMPTIONAS WARD-1, CHENNAI

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

ITA 1660/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Sept 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.:1659 & 1660/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 Tamil Nadu Industrial The Income Tax Officer, Guidance & Export Vs Exemptions Ward 1, Promotion Bureau, Chennai No.19-A, Rukmani Lakshmipathy Salai, Egmore, Chennai – 600 008. Pan: Aacct 7538B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri M.V. Swaroop, Advocate ""यथ" क" ओर से/Respondent By : Shri Keerthi Narayanan, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 11.09.2024

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri Keerthi Narayanan, JCIT
Section 11Section 12ASection 143(3)Section 2(15)

…s held by Hon'ble Supreme Court in the case of Arun Kumar and Others vs. Union of India and Others, (2006) 286 ITR 89. Further, the Bangalore Bench of the Tribunal in the case of National Diary Research Institute vs. ACIT (TDS), Circle 18(1), Bengaluru (2018) 171 ITD 271, wherein it was held as follow. ‘7. We heard rival submissions and perused material on record. The only issue in the present case is, for the purpose of valuing assessee society should be done under clause (i) or clause (ii) of table 1 of rule 3 of the Income-tax rules 1962. Clause (i) of sub-rule (1) of rule 3 of Income-tax Rules is applicable i…

TAMILNADU INDUSTRIAL GUIDANCE AND EXPORT PROMOTION BUREAU,CHENNAI vs. ITO EXEMPTIONAS WARD-1, CHENNAI

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

ITA 1659/CHNY/2024[2013-14]Status: DisposedITAT Chennai11 Sept 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.:1659 & 1660/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 Tamil Nadu Industrial The Income Tax Officer, Guidance & Export Vs Exemptions Ward 1, Promotion Bureau, Chennai No.19-A, Rukmani Lakshmipathy Salai, Egmore, Chennai – 600 008. Pan: Aacct 7538B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri M.V. Swaroop, Advocate ""यथ" क" ओर से/Respondent By : Shri Keerthi Narayanan, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 11.09.2024

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri Keerthi Narayanan, JCIT
Section 11Section 12ASection 143(3)Section 2(15)

…s held by Hon'ble Supreme Court in the case of Arun Kumar and Others vs. Union of India and Others, (2006) 286 ITR 89. Further, the Bangalore Bench of the Tribunal in the case of National Diary Research Institute vs. ACIT (TDS), Circle 18(1), Bengaluru (2018) 171 ITD 271, wherein it was held as follow. ‘7. We heard rival submissions and perused material on record. The only issue in the present case is, for the purpose of valuing assessee society should be done under clause (i) or clause (ii) of table 1 of rule 3 of the Income-tax rules 1962. Clause (i) of sub-rule (1) of rule 3 of Income-tax Rules is applicable i…

TAMIL NADU INDUSTRIAL GUIDANCE & EXPORT PROMOTION BUREAU,CHENNAI vs. ADIT (EXEMPTIONS) WARD 1, CHENNAI

In the result, the appeal of the assessee stands dismissed

ITA 2868/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Sept 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. B. Suresh, C.AFor Respondent: Shri. M.S. Nethrapal, IRS, JCIT
Section 11Section 12ASection 2(15)Section 2(24)(iia)

…held by Hon'ble Supreme Court in the case of Arun Kumar and Others vs. Union of India and Others, (2006) 286 ITR 89. Further, the Bangalore Bench of the Tribunal in the case of National Diary Research Institute vs. ACIT (TDS), Circle 18(1), Bengaluru (2018) 171 ITD 271, wherein it was held as follow. ‘’7. We heard rival submissions and perused material on record. The only issue in the present case is, for the purpose of valuing perquisites of the accommodation, provided to employees of the assessee society should be done under clause (i) or clause (ii) of table 1 of rule 3 of the Income-tax rules 1962. Clause…

National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru (171 ITD 271) — Cited in 4 Judgments | BharatTax