SKOL Breweries Ltd. v. ACIT

29 Taxmann.com 111Income Tax Appellate Tribunal2013#3678 most cited

What is SKOL Breweries Ltd. v. ACIT authority for?

Section 40(a)(i)/(ia) of the Income Tax Act, 1961, pertains to outgoing revenue expenditure and does not apply to capital expenditure, meaning depreciation cannot be disallowed under these provisions for capital expenses, such as software purchases.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

SKOL Breweries Ltd. v. ACIT · section 40(a)(i) · section 40(a)(ia) · capital expenditure · revenue expenditure · depreciation disallowance · software purchase

Also reported as

38 SOT 496142 ITD 49

Sections most often in play

Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 40(a)(i)/(ia)Section 40(a)(ia)Section 40(a)(i)Section 143(3)

Issues it is cited on

section 14(a)captive service providercopyrighted articlesection 32(1)(ii)section 90(2)section 194jsection 9(1)(vi)computer softwaresection 40(a)(i)section 234cfees for technical servicessection 9(1)

Judgments citing SKOL Breweries Ltd. v. ACIT

BAJAJ AUTO LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(4), MUMBAI, MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 2786/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Jun 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Prabhash Shankarbajaj Auto Limited, The Deputy Commissioner 2Nd Floor, Bajaj Bhawan, Vs. Ofincome-Tax, Officer, Circle 3(4), Room No. 421, 4Th Floor, Aayakar 226, Jamnalal Bajaj Marg, Nariman Point, Mumbai 400021 Bhavan, Maharishi Karve Road, Pan: Aadcb2923M Mumbai-400020 Appellant Respondednt Assessee Represented By Ms. Vasantiben Patel, Advocate Department Represented By Shri. Satyaprakash R. Singh, Cit-Dr. Date Of Hearing 05/06/2025 Date Of Pronouncement 13/06/2025 Order Under Section 143(3) Of The Income-Tax Act, 1961 Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against Order Of Learned Cit(A)/National Faceless Appeal Centre (Nfac), Delhi Dated 13/03/2025 For Assessment Year 2021-22. The Assessee Has Raised Following Grounds Of Appeal: “Disallowance Under Section 40(A)(Ia) In Respect Of Target Discount, Consistency Discount & Cash Discount Provided To Spare Parts Dealers: Rs. 55,18,08,851: 1. On The Facts & In The Circumstances Of The Case & In Law, The Commissioner Of Income-Tax (Appeals) Erred In Upholding The Action Of The Assessing Officer In Disallowing A Sum Of Rs. 55,18,08,851 Under Section 40(A)(Ia), For Non-Deduction Of Tax At Source Under Section 194H, Computed At 30% Of The Following Discounts Provided To Spare Parts Dealers: (A) Target Discount Of Rs. 90,72,94,817; (B) Consistency Discount Of Rs. 72,72,96,107; & (C) Cash Discount Of Rs. 20,47,71,915. In Doing So, The Commissioner Of Income-Tax (Appeals) Erred In The Following Respects: 2. In Incorrectly Observing That The Appellant Has Paid Commissionto Its Dealers Under The Cover Of Sales Discounts. 3. In Observing The Appellant Is Offering Discounts On Completion Of Periodic Targets Which Is Computed As A Percentage Of Sales Turnover & Therefore Akin To Commission.

Section 143(3)Section 194HSection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘B’, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Bajaj Auto Limited, The Deputy Commissioner 2nd Floor, Bajaj Bhawan, Vs. ofIncome-tax, Officer, Circle 3(4), Room No. 421, 4th Floor, Aayakar 226, Jamnalal Bajaj Marg, Nariman Point, Mumbai 400021 Bhavan, Maharishi Karve Road, PAN: AADCB2923M Mumbai-400020 APPELLANT RESPONDEDNT Assessee represented by Ms. Vasantiben Patel, Advocate Department represented by Shri. Satyaprakash R. Singh, CIT-DR. Date of hearing 05/06/2025 Date of pronouncement 13/06/2025 Order under…

SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 6, BANGALORE

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 625/BANG/2020[2015-16]Status: DisposedITAT Bangalore22 Oct 2024AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S.It(Tp)A No. 625/Bang/2020 (Assessment Year: 2015-16)

For Appellant: Shri T. Suryanarayana, Sr. AdvFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 28Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 625/Bang/2020 (Assessment Year: 2015-16) Samsung R&D Institute India - JCIT, Special Range - 6 Bangalore Pvt. Ltd. 80 ft. Road, BMTC Building 2870, Phoenix Building Koramangala Bagmane Constellation Bangalore 560005 Business Park, Outer Ring vs. Road, Doddanekundi Circle Marathahalli Post Bangalore 560037 PAN – AAICS6290F (Appellant) (Respondent) IT(TP)A No. 641/Bang/2020 (Assessment Year: 2015-16) JCIT, Special Range - 6 Samsung R&D Institute In…

JOINT COMMISSIONER OF INCOME -TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 978/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 May 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 958/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 May 2024AY 2011-12

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

ITA 484/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 May 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Waseem Ahmedappeal No. Appellant Respondent Assessment Year

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…ITA/IT(TP)A Nos. 1008, 1092, 1166, 484, 958, 1045, 1046 & 978/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessment Year ITA/IT(TP)A Nos. 1008, 1092, 1166 & 484/Bang/2019 M/s. Samsung R&D Institute India - Bangalore Pvt. Ltd., 2870, Phoenix Building, Bagmane Constellation Business Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bangalore - 560 037. PAN: AAICS6290F The Joint Commissioner of Income Tax, Special Range – 6, Bangalore. The Joint / Deputy Commissione…

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE - 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1166/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1092/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 May 2024AY 2012-13

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R &D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1046/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA -BANGALORE PRIVATE LIMITED, BANGALORE

ITA 1045/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 May 2024AY 2012-13

Bench: Smt Beena Pillai & Shri Waseem Ahmedappeal No. Appellant Respondent Assessment Year

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessment Year ITA/IT(TP)A Nos. 1008, 1092, 1166 & 484/Bang/2019 M/s. Samsung R&D Institute India - Bangalore Pvt. Ltd., 2870, Phoenix Building, Bagmane Constellation Business Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bangalore - 560 037. PAN: AAICS6290F The Joint / Deputy Commissioner of Income Tax, Circle 6(1)(1), Bangalore. 2011-12 to 2014-15 ITA/IT(TP)A Nos. 958, 1045, 1046 & 978/Bang/2019 The Joint Commissioner of In…

M/S MFAR DEVELOPERS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, both the appeals are allowed for statistical purposes

ITA 335/BANG/2023[2018-19]Status: DisposedITAT Bangalore24 Aug 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri C.R. Krishna & Sachin Mehta, CAsFor Respondent: Shri Mehere Yogesh Prabhakara Rao
Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40A(3)Section 43B

…apply on the capital expenditure incurred by the assessee and these details were filed before the CIT(A). He relied on the following judgments:- (i) PCIT v. Tally Solutions (P) Ltd. p2021] 123 taxmann.com 21 (Karnataka) (ii) SMS Demag (P) Ltd. v. DCIT [2010] 38 SOT 496 (Delhi Trib) ITA Nos.334 & 335/Bang/2023 Page 5 of 7 11. Regarding disallowance of Rs.42,162 u/s. 36(1)(va), he further submitted that the assessee deposited the PF/ESI contribution before the due date for filing of return. 12. In view of the above submissions, the ld. AR requested that the matter may be sent back to the CIT(Appeals) for fresh…

M/S MFAR DEVELOPERS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, both the appeals are allowed for statistical purposes

ITA 334/BANG/2023[2018-19]Status: DisposedITAT Bangalore24 Aug 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri C.R. Krishna & Sachin Mehta, CAsFor Respondent: Shri Mehere Yogesh Prabhakara Rao
Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40A(3)Section 43B

…apply on the capital expenditure incurred by the assessee and these details were filed before the CIT(A). He relied on the following judgments:- (i) PCIT v. Tally Solutions (P) Ltd. p2021] 123 taxmann.com 21 (Karnataka) (ii) SMS Demag (P) Ltd. v. DCIT [2010] 38 SOT 496 (Delhi Trib) ITA Nos.334 & 335/Bang/2023 Page 5 of 7 11. Regarding disallowance of Rs.42,162 u/s. 36(1)(va), he further submitted that the assessee deposited the PF/ESI contribution before the due date for filing of return. 12. In view of the above submissions, the ld. AR requested that the matter may be sent back to the CIT(Appeals) for fresh…

WELSPUN CORP LTD,MUMBAI vs. DCIT CEN CIR 22, MUMBAI

In the result, the appeals filed by the revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3890/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Apr 2023AY 2008-09

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadale

Section 143(3)Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 5063/Mum/2016 (2009-10) ITA No. 5166/Mum/2016 (2011-12) M/s. Welspun Corp Ltd, Vs. DCIT, Central Circle - 7th Floor, Welspun 22, (Now CC – 3(3)) House, Kamala Mill Room No. 465, 4th Compund, SB Marg, Floor,AayakarBhavan, Lower Parel, Mumbai-400020. Mumbai -400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW0744L Appellant .. Respondent ITA No. 5483/Mum/2016 (2009-10) ITA No. 5044/Mum/2016 (2011-12) DCIT, Central Circle - Vs. M/s.Welspun Corp Ltd 22, (Now…

MITSUBISHI ELECTRIC AUTOMOTIVE,GURGAON vs. DCIT, CIRCLE- 2(1), GURGAON

In the result, the appeal is partly allowed

ITA 7512/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Jan 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2013-14

Section 143(3)Section 144CSection 3(1)(iii)Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2013-14 Mitsubishi Electric Vs. ACIT, Circle-3(2), Automotive, Plot No.167- New Delhi. 170, Sector-5, IMT Manager, Gurgaon-122050 PAN :AABCM8474A (Appellant) (Respondent) Assessee by Shri Ved Jain, Adv. Respondent by Shri Bhuvnesh Kulshrestha, CIT-DR Date of hearing 04.10.2022 Date of pronouncement 11 .01.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal has been filed by the assessee challenging the final assessment order dated 04.10.2017…

NOKIA INDIA SALES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7244/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. Cit, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaccn9141L Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. Surenderpal, Cit Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 133(6)Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. CIT, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCN9141L Assessee by : Sh. Nageshwar Rao, Adv. Revenue by : Sh. Surenderpal, CIT DR Date of Hearing: 29.07.2021 Date of Pronouncement: 25.10.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the…

INCOME TAX OFFICER (INTERNATIONAL TAXATION), BANGALORE vs. M/S KAWASKI MICRO ELECTRONICS INC., BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 1221/BANG/2014[2009-10]Status: DisposedITAT Bangalore05 Aug 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Pradeep Kumar, CIT(DR), ITAT, BengaluruFor Respondent: Shri T. Suryanarayana, Advocate
Section 32Section 32(1)Section 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(IT)A No.1221/Bang/2014 Assessment year: 2009-10 The Income Tax Officer Vs. M/s. Kawasaki Microelectronics Inc., 17th Floor, Concorde Block, (International Taxation), UB City, Vittal Mallya Road, Ward 1(2), Bangalore-560 001. Bengaluru. PAN AACCK 7495E APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT(DR), ITAT, Bengaluru. Respondent by : Shri T. Suryanarayana, Advocate. Date of hearing : 05.08.2021 Date of Pronouncement : 05.08.2021 O R D E R Per C…

M/S UKN PROPERTIES PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 2012/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Jul 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 10Section 14ASection 40

…ITA No.2012/Bang/2016 M/s. UKN Properties Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. UKN Properties Pvt. Ltd. No.12, St. Patricks Arcade Residency Road, Richmond Town DCIT Circle-7(1)(1) Vs. Bangalore 560 025. Bangalore PAN NO : AAACU3584A APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Shri Kannan Narayanan, D.R. Date of Hearing : 24.06.2021 Date of Pronouncement : 02.07.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:…

SUBEX LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, Ground No.5 of the assessee's appeal is allowed and appeal of revenue does not require adjudication

ITA 544/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Nov 2019AY 2011-12

Bench: Shri B.R. Baskaran & Smt. Beena Pillaiit (T.P) A No.544/Bang/2016 (Assessment Year: 2011-12) M/S.Subex Limited, Rmz Ecoworld, Orr, Devarabisanahalli, Bangalore-560 037 ….Appellant Pan Aabcs 9255R Vs. Asst. Commissioner Of Income Tax, Circle 6(1)(2), Bangalore. ……Respondent. It (T.P) A No.634/Bang/2016 (Assessment Year: 2011-12) (By Revenue) Assessee By: Shri Soumitra Kumar Chakraborthy, C.A. Revenue By: Ms. Neera Malhotra, Cit (D.R) Date Of Hearing : 08.11.2019 Date Of Pronouncement : 18.11.2019

For Appellant: Shri Soumitra Kumar Chakraborthy, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT (T.P) A No.544/Bang/2016 (Assessment Year: 2011-12) M/s.Subex Limited, RMZ Ecoworld, ORR, Devarabisanahalli, Bangalore-560 037 ….Appellant PAN AABCS 9255R Vs. Asst. Commissioner of Income Tax, Circle 6(1)(2), Bangalore. ……Respondent. IT (T.P) A No.634/Bang/2016 (Assessment Year: 2011-12) (By Revenue) Assessee By: Shri Soumitra Kumar Chakraborthy, C.A. Revenue By: Ms. Neera Malhotra, CIT (D.R) Date of Hearing : 08.11.2019 Date of Pronouncement : 18.11.…

ITO, NEW DELHI vs. M/S. NIRJA PUBLISHERS & PRINTERS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1063/DEL/2017[2012-13]Status: DisposedITAT Delhi14 Nov 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2012-13

Section 115Section 143(3)Section 2(24)(x)Section 253(2)Section 36Section 36(1)(va)Section 40Section 43BSection 80Section 80I

…any @ 50% of the printed price and further allowed trade discount @ 10% on the printed price of the books sold by way of credit note. The Assessing Officer held the trade discount as commission in view of the decision in the case of Skol Breweries Ltd. (2013) 142 ITD 49 (Mumbai) and in case of Vodafone Essar Cellular Ltd. Vs DCIT (2011) 332 R 255 (Kerela) (Pages 446-454 of the PB). AO has observed that since no income-tax was deducted at source thereon as per the provisions of section 194H of the Act the same was disallowed u/s 40(a)(ia) of the Act. We note that in the decision cited by the AO in his assessment o…

ITO, NEW DELHI vs. M/S. NIRJA PUBLISHERS & PRINTERS PVT. LTD., NEW DELHI

In the result, the Revenue’s Appeal stands dismissed

ITA 1843/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. V.K. Bindal, CA & MsFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 194HSection 2(24)(X)Section 36(1)(va)Section 40Section 43BSection 80I

…f the assessee. AO with respect to the addition of Rs. 6,04,45,025/- u/s. 40(a)(ia) on account of trade discount offered by the assessee to the buyer, M/s S Chand and Company, the AO by relying upon the decision in the case of M/s Skol Breweries Ltd. (2013) 142 ITD 49 (Mum) and M/s Vodafone Essar Cellular Ltd. vs. DCIT (2011) 332 ITR 255 (Kerala), held that the said discount was in the nature of commission, on which, TDS u/s. 194H was required to be deducted, which the assessee failed to do, hence, the AO made the addition u/s. 40(a)(ia) of the Act. Further, the AO observed that the assessee had claimed expe…

TOP CLASS CAPITAL MARKETS P.LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(3)(2), MUMBAI

In the result, appeal filed by the assessee in ITA no

ITA 4663/MUM/2017[2010-11]Status: DisposedITAT Mumbai22 May 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4663/Mum/2017 (नििाारण वर्ा / Assessment Year : (2010-11) बिाम/ M/S. Top Class Capital Dcit-1(3)(2), Markets (P.) Ltd., Aayakar Bhavan, 2Nd Floor, Bombay Mutual R.No. 540, M.K Road, V. Fund Building, Dr. D.N. Mumbai 400020 Road, Fort, Mumbai 400001 स्थायी ऱेखा सं./ Pan: Aacct5800G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Jitendra Jain Revenue By: Shri. O.P Meena (Dr) सुनवाई की तारीख /Date Of Hearing : 17.05.2019 घोषणा की तारीख /Date Of Pronouncement : 22.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 4663/Mum/2017, Is Directed Against Appellate Order Dated 04.05.2017 In Appeal No. Cit(A)-3/Dcit-1(3)(2)/It-14/2016-17, Passed By Learned Commissioner Of Income Tax(Appeals)-3, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 01.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 263 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2010-11. I.T.A. No.4663/Mum/2017

For Appellant: Shri. Jitendra JainFor Respondent: Shri. O.P Meena (DR)
Section 143Section 143(3)Section 263Section 37(1)

…including her address and PAN were furnished before the AO , vide reply dated 04th January 2015 filed before the AO. The assessee has also placed reliance on following case laws: a) Mumbai-tribunal decision in the case of SKOL Breweries Limited v. ACIT (2013)142 ITD 49(Mumbai-trib.) c) Mumbai-tribunal decision in the case of Clariant Chemicals India Limited v. Addl. CIT (2015)152 ITD 191(Mum-trib.) d) Mumbai-tribunal decision in the case of DCIT v. Banc of America Securities (India) Private Limited (2011) 128 ITD 386(Mum-trib.) 9 | P a g e I.T.A. No.4663/Mum/2017 9. The Ld. DR on the other hand submitted that…

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