Tata Elxsi Limited, Bangalore vs. Deputy Commisioner Incomer Tax, Circle-7(1)(1), Bangalore
Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 1152/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Feb 2024AY 2018-19
Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent
For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Subramanian .S, JCIT DR
Section 10ASection 10A(9)Section 250
…d, he referred to the following case laws:- 1. Hindustan Unilever Ltd. v. DCIT (Bom. HC) 325 ITR 102 Plastiblends India Ltd. v. Addl. CIT, Mumbai (SC) 398 ITR 568 2. CIT v. Yokogawa India Ltd. (SC) 391 ITR 274 3. Kilburn Properties Limited v. CIT (Kolkata HC) 17 ITR 134 4. Ezra Propritary Estate Ltd. v. CIT (Kolkata HC) 18 ITR 762 5. 6. Indra Singh & Sons Ltd. v. CIT (Kolkata HC) 33 ITR 341 7. CIT v. Cocanada Radhaswami Bank Ltd. (SC) 57 ITR 306 CIT vs. Bhavnagar Trust Corporation (P.) Ltd. (Gujarat HC) 69 ITR 278 8. Western states Trading Co. P. Ltd. v. CIT (SC) 80 ITR 21 9. 10. CIT v. Shrikishan Chandmal (Madhy…