Spectrum Consultants v. CIT

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

…ka)/[2007] 213 CTR 269 (Karnataka)[03-07-2007] [2] Spectrum Consultants India (P.) Ltd. vs. Commissioner of Income-tax, Bangalore - III [2013] 34 taxmann.com 20 ITA Nos.2402 and 2403/Bang/2025 Page 4 of 6 (Karnataka)/[2013] 215 Taxman 597 (Karnataka)/[2014] 266 CTR 94 (Karnataka)[17-04-2013] which was approved in Commissioner of Income-tax vs. Alom Extrusions Ltd. [2009] 185 Taxman 416 (SC)/[2009] 319 ITR 306 (SC)/[2009] 227 CTR 417 (SC)[25-11-2009] [3] Commissioner of Income-tax vs. ANZ Information Technology (P.) Ltd. [2010] 189 Taxman 391 (Karnataka)/[2009] 318 ITR 123 (Karnataka)[15- 09-2009] and [4] Essae…

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

…ka)/[2007] 213 CTR 269 (Karnataka)[03-07-2007] [2] Spectrum Consultants India (P.) Ltd. vs. Commissioner of Income-tax, Bangalore - III [2013] 34 taxmann.com 20 ITA Nos.2402 and 2403/Bang/2025 Page 4 of 6 (Karnataka)/[2013] 215 Taxman 597 (Karnataka)/[2014] 266 CTR 94 (Karnataka)[17-04-2013] which was approved in Commissioner of Income-tax vs. Alom Extrusions Ltd. [2009] 185 Taxman 416 (SC)/[2009] 319 ITR 306 (SC)/[2009] 227 CTR 417 (SC)[25-11-2009] [3] Commissioner of Income-tax vs. ANZ Information Technology (P.) Ltd. [2010] 189 Taxman 391 (Karnataka)/[2009] 318 ITR 123 (Karnataka)[15- 09-2009] and [4] Essae…

MUTHYALA SURYABABU,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(1), BANGALORE

In the result, both the appeals filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…dered accordingly. 8. In the result, the appeal filed by the assessee is allowed." We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. Page 6 of 8 ITA Nos. 770 & 771/Bang/2022 6.1. Before us, the Ld.DR vehemently relied on the decision of Hon’ble Delhi Tribunal in case of Vedvan Consultants Pvt.Ltd vs. DCIT (supra) in support of his argument that Explanation 2 to section 36(1) (v)(a) and Explanation 5 to section 43 B inserted by Finance Act 2021 are…

MUTHYALA SURYABABU,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(1), BANGALORE

In the result, both the appeals filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…dered accordingly. 8. In the result, the appeal filed by the assessee is allowed." We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. Page 6 of 8 ITA Nos. 770 & 771/Bang/2022 6.1. Before us, the Ld.DR vehemently relied on the decision of Hon’ble Delhi Tribunal in case of Vedvan Consultants Pvt.Ltd vs. DCIT (supra) in support of his argument that Explanation 2 to section 36(1) (v)(a) and Explanation 5 to section 43 B inserted by Finance Act 2021 are…

BHARAT SILKS,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal filed by the assessee is allowed

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment year 2018-19. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to PF and ESI s…

BELLUR HIRIYANIAH SRIDHAR MURTHY,BANGALORE vs. INCOME TAX OFFICER , WARD-5(2)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment years 2018-19 and 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to…

BELLUR HIRIYANIAH SRIDHAR MURTHY,BANGALORE vs. INCOME TAX OFFICER , WARD-5(2)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment years 2018-19 and 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to…

TEAMLEASE SERVICES LIMITED,BANGALORE vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Teamlease Services Ltd., The Assistant 6Th Floor, Bmtc Director Of Commercial Complex, Income Tax, 80 Feet Road, Cpc, Koramangala, Vs. Bangalore. Bangalore – 560 095. Pan: Aabct5458K Appellant Respondent Assessee By : None : Shri K.R. Narayana, Addl. Revenue By Cit (Dr) Date Of Hearing : 02-08-2022 Date Of Pronouncement : 02-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 27/09/2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal:

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section Page 6 of 6 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment year 2018-19. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to…

M/S. GOODWILL ENTERPRISES,BANGALORE vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment year 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to PF and ESI s…

LMG CONSULTING SERVICES INDIA PRIVATE LIMITED (FORMERLY KNOWN AS SPLASH FASHIONS INDIA PRIVATE LIMITED),BANGALORE vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Lmg Consulting Services India Pvt. Ltd., [Formerly Known As Splash Fashions India The Assistant Pvt. Ltd.], Director Of 4Th Floor, Building No. 3, Income Tax, 77 Town Centre, Cpc, Off Hal Airport Road, Vs. Bangalore. Yemlur, Bangalore – 560 037. Pan: Aarcs5369N Appellant Respondent Assessee By : Smt. Rashmi R, Advocate : Shri Venudhar Godesi, Jcit Revenue By Dr Date Of Hearing : 21-07-2022 Date Of Pronouncement : 21-07-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 31/03/2022 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. Disallowance Towards Delayed Remittance Of Employees' Contribution To Provident Fund ["Pf"] Under Section 36(1)(Va) Of The Act

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section Page 7 of 7 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment year 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to…

WM GLOBAL SOURCING INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment year, namely assessment year 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to PF and ESI s…

SRI CHAMUNDESWARI SUGARS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment years, namely assessment years 2018-19 and 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution t…

SRI CHAMUNDESWARI SUGARS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T. Act will not have application for the relevant assessment years, namely assessment years 2018-19 and 2019-20. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution t…

M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.9 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. 6.10 We therefore remand this issue to the Ld.AO, to verify and consider the claim in accordance with the principles laid down in case of Essae Taroka (P.) Ltd.(supra). Accordingly this ground raised by the assessee stands allowed for statistical purpose. 7. Ground no.4-5 for AY 2010-11 and Additional Ground raised in…

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.9 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. 6.10 We therefore remand this issue to the Ld.AO, to verify and consider the claim in accordance with the principles laid down in case of Essae Taroka (P.) Ltd.(supra). Accordingly this ground raised by the assessee stands allowed for statistical purpose. 7. Ground no.4-5 for AY 2010-11 and Additional Ground raised in…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD , BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.9 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has affirmed the above view. 6.10 We therefore remand this issue to the Ld.AO, to verify and consider the claim in accordance with the principles laid down in case of Essae Taroka (P.) Ltd.(supra). Accordingly this ground raised by the assessee stands allowed for statistical purpose. 7. Ground no.4-5 for AY 2010-11 and Additional Ground raised in…

M/S. SATTVA MEDIA AND CONSULTING PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Years : 2019-20 M/S. Sattva Media & Consulting Pvt. Ltd., The Deputy No. 294/295, 2Nd Floor, Commissioner Of Amarjyothi Layout, Income Tax, Opp. Egl Tech Park, Circle – 6 (1)(1), Domlur, Vs. Bangalore. Bangalore – 560 071. Pan: Aancs2959Q Appellant Respondent : Shri Sudheendhra B R, Assessee By Advocate : Shri Priyadarshi Mishra, Revenue By Addl. Cit (Dr) Date Of Hearing : 18-05-2022 Date Of Pronouncement : 23-05-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 23.12.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “The Grounds Mentioned Herein Below Are Independent & Without Prejudice To The Other Grounds Preferred By The Appellant. 1. General Ground 1.1 The Order Passed By The Cit(A), Nfac Is Bad In Law & Liable To Be Quashed.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Years : 2019-20 M/s. Sattva Media and Consulting Pvt. Ltd., The Deputy No. 294/295, 2nd Floor, Commissioner of Amarjyothi Layout, Income Tax, Opp. EGL Tech Park, Circle – 6 (1)(1), Domlur, Vs. Bangalore. Bangalore – 560 071. PAN: AANCS2959Q APPELLANT RESPONDENT : Shri Sudheendhra B R, Assessee by Advocate : Shri Priyadarshi Mishra, Revenue by Addl. CIT (DR) Date of Hearing : 18-05-2022 Date of Pronouncement : 23-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Pres…

SMT. NANJAMMA,BENGALURU vs. THE INCOME-TAX OFFICER, WARD-6(3)(2), BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 159 & 160/Bang/2022 Assessment Years : 2018-19 & 2019-20 Smt. Nanjamma, No. 34, Bhairaweshwara Nilaya, The Income-tax 6th Cross, Maheshwari Officer, Temple Road, Ward – 6 [3][2], T Dasarahalli, Bangalore. Vs. Bangalore – 560 057. PAN: ADTPN3113B APPELLANT RESPONDENT : Ms. Sunaina Bhatia, Assessee by Advocate : Smt. Priyadarshini Revenue by Basaganni, Addl. CIT (DR) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BEENA PILLAI, JUDICIAL…

SMT. NANJAMMA,BENGALURU vs. THE INCOME-TAX OFFICER, WARD-6(3)(2), BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 159 & 160/Bang/2022 Assessment Years : 2018-19 & 2019-20 Smt. Nanjamma, No. 34, Bhairaweshwara Nilaya, The Income-tax 6th Cross, Maheshwari Officer, Temple Road, Ward – 6 [3][2], T Dasarahalli, Bangalore. Vs. Bangalore – 560 057. PAN: ADTPN3113B APPELLANT RESPONDENT : Ms. Sunaina Bhatia, Assessee by Advocate : Smt. Priyadarshini Revenue by Basaganni, Addl. CIT (DR) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BEENA PILLAI, JUDICIAL…

M/S. UNIVERSAL BOTTLER PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

…d accordingly. 8. In the result, the appeal filed by the assessee is allowed." 6.1 We also note that Hon’ble jurisdictional High Court in case of Essae Taroka (P.) Ltd. reported in (2014) 266 CTR 246 and Spectrum Consultants India (P.) Ltd. reported in (2013) 266 CTR 94 has Page 6 of 6 ITA Nos. 140 & 141/Bang/2022 affirmed the above view. In view of the judicial pronouncements cited supra, we hold that the amendment to section 36(1)(va) and 43B of the I.T.Act will not have application for the relevant assessment years, namely assessment years 2018-19 and 2019-20. Accordingly, we direct the Ld.AO to grant deductio…