Tejas Network Ltd. v. DCIT

60 Taxmann.com 309High Court2015#2876 most cited

What is Tejas Network Ltd. v. DCIT authority for?

The Assessing Officer cannot question the correctness of the certificate issued by the prescribed authority for claiming weighted deduction under section 35(2AB) for scientific research expenditure. The deduction is limited to the amount approved and certified by the competent authority.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Tejas Network Ltd v DCIT · 60 Taxmann.com 309 · section 35(2AB) · weighted deduction · scientific research expenditure · R&D expenditure · prescribed authority certificate · Assessing Officer power · DSIR approval · quantum of deduction

Sections most often in play

Section 35(2AB)Section 14ASection 234BSection 92CASection 10AASection 115BBESection 133(6)Section 142(1)

Issues it is cited on

scientific research expendituresection 35(1)(i)safe harbour rulessection 35(1)weighted deductionr&d expendituresection 35(2ab)safe harboursection 43(5)speculative transactioncorporate guaranteedepreciation on goodwill

Judgments citing Tejas Network Ltd. v. DCIT

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bharat Fritz Werner Limited, Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2244/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Sept 2021AY 2010-11

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

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

M/S. Bhararth Fritz Werner Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2049/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Sept 2021AY 2014-15

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

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

M/S. Bharath Fritz Werner Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2048/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Sept 2021AY 2012-13

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

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

M/S. Bharath Fritz Werner Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(2), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2047/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Sept 2021AY 2011-12

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

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

M/S. Bharath Fritz Werner Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(2), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2046/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Sept 2021AY 2010-11

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

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by Revenue stands dismissed

ITA 1227/BANG/2007[2004-05]Status: DisposedITAT Bangalore29 Sept 2021AY 2004-05

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2004-05

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Dilip Reddy, Sr. Counsel
Section 28Section 80Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2004-05 ABB Limited, The Addl. Commissioner of Khanija Bhavan, Race Course Income-tax (LTU), Road, IInd Floor, East Wing, Bengaluru. Bengaluru-560001. V s. PAN – AAACA 3834 B APPELLANT RESPONDENT Assessment Year : 2004-05 The Addl. Commissioner of ABB Limited, Income-tax (LTU), Khanija Bhavan, Race Bengaluru. Course Road, IInd Floor, V East Wing, s. Bengaluru-560001. PAN – AAACA 3834 B APPELLANT RESPONDENT Assessee by : Ms. Vasanti Patel, Advocate R…

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 897/BANG/2008[2003-04]Status: DisposedITAT Bangalore23 Jul 2021AY 2003-04

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA No.790 and 791/Bang/2008 Assessment Year : 2002-03 and 2003-04 M/s. ABB Ltd., Vs. The Deputy Commissioner of II Floor, East Wing, Income Tax (LTU), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. PAN : AAACA 3834 B APPELLANT RESPONDENT ITA No.896 and 897/Bang/2008 Assessment year : 2002-03 and 2003-04 The Assistant Commissioner of Vs. M/s. ABB Ltd., Income Tax (LTU), Bengaluru-560 001. Bengaluru. PAN : AAACA 3834 B APPELLANT RESPONDENT Assessee by…

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 896/BANG/2008[2002-03]Status: DisposedITAT Bangalore23 Jul 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA No.790 and 791/Bang/2008 Assessment Year : 2002-03 and 2003-04 M/s. ABB Ltd., Vs. The Deputy Commissioner of II Floor, East Wing, Income Tax (LTU), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. PAN : AAACA 3834 B APPELLANT RESPONDENT ITA No.896 and 897/Bang/2008 Assessment year : 2002-03 and 2003-04 The Assistant Commissioner of Vs. M/s. ABB Ltd., Income Tax (LTU), Bengaluru-560 001. Bengaluru. PAN : AAACA 3834 B APPELLANT RESPONDENT Assessee by…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 791/BANG/2008[2003-04]Status: DisposedITAT Bangalore23 Jul 2021AY 2003-04

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA No.790 and 791/Bang/2008 Assessment Year : 2002-03 and 2003-04 M/s. ABB Ltd., Vs. The Deputy Commissioner of II Floor, East Wing, Income Tax (LTU), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. PAN : AAACA 3834 B APPELLANT RESPONDENT ITA No.896 and 897/Bang/2008 Assessment year : 2002-03 and 2003-04 The Assistant Commissioner of Vs. M/s. ABB Ltd., Income Tax (LTU), Bengaluru-560 001. Bengaluru. PAN : AAACA 3834 B APPELLANT RESPONDENT Assessee by…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. DCIT, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 790/BANG/2008[2002-03]Status: DisposedITAT Bangalore23 Jul 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA No.790 and 791/Bang/2008 Assessment Year : 2002-03 and 2003-04 M/s. ABB Ltd., Vs. The Deputy Commissioner of II Floor, East Wing, Income Tax (LTU), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. PAN : AAACA 3834 B APPELLANT RESPONDENT ITA No.896 and 897/Bang/2008 Assessment year : 2002-03 and 2003-04 The Assistant Commissioner of Vs. M/s. ABB Ltd., Income Tax (LTU), Bengaluru-560 001. Bengaluru. PAN : AAACA 3834 B APPELLANT RESPONDENT Assessee by…

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 755/BANG/2007[2001-02]Status: DisposedITAT Bangalore04 Mar 2021AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2001-02

For Appellant: Shri Percy Pardiwalla, Sr. CounselFor Respondent: Shri Dilip, Sr. Standing Counsel for the Dept
Section 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2001-02 M/s. ABB Limited (formerly Asea Vs. The Additional Commissioner Brown Boveri Limited), of Income Tax, Khanija Bhavan, Race Course Circle 8(1), Road, Bangalore. IInd Floor, East Wing, Bangalore – 560 001. PAN: AAACA 38348 APPELLANT RESPONDENT Assessment year : 2001-02 The Additional Commissioner Vs. M/s. ABB Limited (formerly Asea of Income Tax, LTU, Brown Boveri Limited), Bangalore. Khanija Bhavan, Race Course Road, IInd Floor, East Wing, Ban…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 562/BANG/2007[2001-02]Status: DisposedITAT Bangalore04 Mar 2021AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2001-02

For Appellant: Shri Percy Pardiwalla, Sr. CounselFor Respondent: Shri Dilip, Sr. Standing Counsel for the Dept
Section 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2001-02 M/s. ABB Limited (formerly Asea Vs. The Additional Commissioner Brown Boveri Limited), of Income Tax, Khanija Bhavan, Race Course Circle 8(1), Road, Bangalore. IInd Floor, East Wing, Bangalore – 560 001. PAN: AAACA 38348 APPELLANT RESPONDENT Assessment year : 2001-02 The Additional Commissioner Vs. M/s. ABB Limited (formerly Asea of Income Tax, LTU, Brown Boveri Limited), Bangalore. Khanija Bhavan, Race Course Road, IInd Floor, East Wing, Ban…

Wabco India Limited, Chennai vs. ACIT Corporate Circle 3(2), Chennai

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

ITA 2606/CHNY/2019[2014-15]Status: DisposedITAT Chennai26 Dec 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2606/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 Vs. The Assistant Commissioner Of M/S. Wabco India Limited, Plot No. 3 (Sp), Iii Main Road, Income Tax, Ambattur Industrial Estate, Corporate Circle 3(2), Chennai 600 058. Chennai. [Pan: Aafca6421P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri S. Venkatasubramanian, C.A. ""थ" की ओर से /Respondent By : Shri A. Sundararajan, Addl. Cit : सुनवाई की तारीख/Date Of Hearing 18.11.2019 घोषणा की तारीख /Date Of Pronouncement : 26.12.2019

For Respondent: Shri A. Sundararajan, Addl. CIT
Section 143(3)Section 14ASection 35

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2606/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 Vs. The Assistant Commissioner of M/s. WABCO India Limited, Plot No. 3 (SP), III Main Road, Income Tax, Ambattur Industrial Estate, Corporate Circle 3(2), Chennai 600 058. Chennai. [PAN: AAFCA6421P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri S. Venkatasubramanian,…

Kumar Organic Products Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 4(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1062/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 Jul 2019AY 2015-16

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillai

For Appellant: Shri H.N.Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1057 to 1062/Bang/2019 (Assessment years:2007-08, 2010-11, 2012-13 to 2015-16) M/s. Kumar Organic Products Ltd., 819/C, Usha Krishan Centre, 13th Cross, 7th Block(West), JSS College Circle, Jayanagar, Bengaluru-560082. … Appellant PAN:AAACK6745P Vs. Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru. … Respondent Appellant by : Shri H.N.Khincha, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2…

Kumar Organic Products Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 4(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1061/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Jul 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillai

For Appellant: Shri H.N.Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1057 to 1062/Bang/2019 (Assessment years:2007-08, 2010-11, 2012-13 to 2015-16) M/s. Kumar Organic Products Ltd., 819/C, Usha Krishan Centre, 13th Cross, 7th Block(West), JSS College Circle, Jayanagar, Bengaluru-560082. … Appellant PAN:AAACK6745P Vs. Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru. … Respondent Appellant by : Shri H.N.Khincha, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2…

Kumar Organic Products Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 4(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1060/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillai

For Appellant: Shri H.N.Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1057 to 1062/Bang/2019 (Assessment years:2007-08, 2010-11, 2012-13 to 2015-16) M/s. Kumar Organic Products Ltd., 819/C, Usha Krishan Centre, 13th Cross, 7th Block(West), JSS College Circle, Jayanagar, Bengaluru-560082. … Appellant PAN:AAACK6745P Vs. Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru. … Respondent Appellant by : Shri H.N.Khincha, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2…

Kumar Organic Products Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 4(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1059/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillai

For Appellant: Shri H.N.Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1057 to 1062/Bang/2019 (Assessment years:2007-08, 2010-11, 2012-13 to 2015-16) M/s. Kumar Organic Products Ltd., 819/C, Usha Krishan Centre, 13th Cross, 7th Block(West), JSS College Circle, Jayanagar, Bengaluru-560082. … Appellant PAN:AAACK6745P Vs. Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru. … Respondent Appellant by : Shri H.N.Khincha, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2…

Kumar Organic Products Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 4(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1058/BANG/2019[2010-11]Status: DisposedITAT Bangalore19 Jul 2019AY 2010-11

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillai

For Appellant: Shri H.N.Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1057 to 1062/Bang/2019 (Assessment years:2007-08, 2010-11, 2012-13 to 2015-16) M/s. Kumar Organic Products Ltd., 819/C, Usha Krishan Centre, 13th Cross, 7th Block(West), JSS College Circle, Jayanagar, Bengaluru-560082. … Appellant PAN:AAACK6745P Vs. Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru. … Respondent Appellant by : Shri H.N.Khincha, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2…

Kumar Organic Products Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1057/BANG/2019[2007-08]Status: DisposedITAT Bangalore19 Jul 2019AY 2007-08

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillai

For Appellant: Shri H.N.Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1057 to 1062/Bang/2019 (Assessment years:2007-08, 2010-11, 2012-13 to 2015-16) M/s. Kumar Organic Products Ltd., 819/C, Usha Krishan Centre, 13th Cross, 7th Block(West), JSS College Circle, Jayanagar, Bengaluru-560082. … Appellant PAN:AAACK6745P Vs. Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru. … Respondent Appellant by : Shri H.N.Khincha, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2…

Minilec India Private Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 690/PUN/2015[2010-11]Status: DisposedITAT Pune09 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.690/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. Pan:Aabcm2682E Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Mukesh Jha, JCIT
Section 143(3)Section 35Section 35(1)Section 35(1)(i)Section 35(1)(iv)Section 43BSection 69C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.690/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. PAN:AABCM2682E Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune अऩीऱाथी की ओर से / Appellant by : Shri Kishore Phadke प्रत्यथी की ओर से / Respondent by : Shri Mukesh Jha, JC…