What is Texas Instruments (India) (P.) Ltd. v. Addl. CIT authority for?

Additional depreciation under section 32(1)(iia) is allowable if the assessee is engaged in the business of manufacture or production, even if the new machinery or plant is not directly used in the manufacturing or production process.

Which sections of the Income Tax Act does Texas Instruments (India) (P.) Ltd. v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 10AA, Section 234B, Section 32AC, Section 35(2AB).

Texas Instruments (India) (P.) Ltd. v. Addl. CIT (115 Taxmann.com 154)

Q: How many judgments cite Texas Instruments (India) (P.) Ltd. v. Addl. CIT?

18 judgments on BharatTax cite Texas Instruments (India) (P.) Ltd. v. Addl. CIT (115 Taxmann.com 154), spanning 2020 to 2024.

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 962/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri P.C Kincha, C.AFor Respondent: Shri A Sreenivasa Rao, CIT (DR)

Section 1Section 10ASection 2Section 234BSection 250Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2016-17 Infosys Limited, Vs. The Dy. Commissioner of Plot 44 & 97A, Konappana, Agrahara, Income Tax, Circle – 3(1)(1), Hosur Road, Electronics City, Bengaluru. Bangalore – 560 100. . PAN – AAACI 4798 L APPELLANT RESPONDENT Assessee by : Shri P.C Kincha, C.A Revenue by : Shri A Sreenivasa Rao, CIT (DR) Date of hearing : 14.10.2024 Date of Pronouncement : 13.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

Dilip Buildcon Ltd, Bhopal vs. DCIT Central-1, Bhopal

In the result, appeal of Assessee is allowed

ITA 163/IND/2021[2018-19]Status: DisposedITAT Indore20 Oct 2022AY 2018-19

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 M/s. Dilip Buildcon Ltd. ACIT Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) PAN: AACCD 6124 B Assessee by Shri Hitesh Chimnani and Shri Yash Kukreja, Ld. ARs Revenue by Shri P.K. Mitra, CIT-DR Date of Hearing 18.10.2022 Date of Pronouncement 20.10.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 23.08…

Addl/Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Pvt Ltd, Bangalore

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

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

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Texas Instruments (India) Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

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

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Tata Elxsi Limited, Bangalore vs. Assistant Commissioner of Income Tax Special Range-7, Bangalore

In the result the appeal filed by assessee stands allowed for statistical purposes

ITA 907/BANG/2019[2013-14]Status: DisposedITAT Bangalore28 Feb 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Tata Elxsi Ltd., The Assistant Itpl Road, Commissioner Of Hoody, Income Tax, Whitefield Road, Ao As Special Range 7, Bangalore – 560 048. Vs. Bangalore. Pan: Aaact7872Q Appellant Respondent : Shri Padam Chand Assessee By Khincha, Ca : Shri Sanjay Kumar, Cit Revenue By (Dr) Date Of Hearing : 21-12-2021 Date Of Pronouncement : 28-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 25.03.2019 By Ld.Cit(A)-7, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal: “1. General Ground 1.1 The Learned Deputy Commissioner Of Income Tax- Circle 7(1)(1) (`A0'), Bangalore Has Erred In Passing The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 (`The Act') In The Manner Passed By Him & The Commissioner Of Income Tax-(Appeals)-7 (`Cit(A)') Has Erred In Partly Confirming The Said Assessment Order. The Said Order To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. 2. Grounds Relating To Disallowance Of Deduction Under Section 80Jjaa Of The Act 2.1. The Learned Ao Has Erred In Disallowing Deduction Under Section 80Jjaa Amounting To Rs. 13,14,23,244/-

For Respondent: Shri Padam Chand

Section 143(3)Section 234BSection 28Section 37Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Tata Elxsi Ltd., The Assistant ITPL Road, Commissioner of Hoody, Income Tax, Whitefield Road, AO as Special Range 7, Bangalore – 560 048. Vs. Bangalore. PAN: AAACT7872Q APPELLANT RESPONDENT : Shri Padam Chand Assessee by Khincha, CA : Shri Sanjay Kumar, CIT Revenue by (DR) Date of Hearing : 21-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against…

M/S Hassan Co-Operative Milk Producers Societies Union Ltd, Hassan vs. The Assistant Commissioner of Income Tax Circle-1, Hassan

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

ITA 1509/BANG/2018[2014-15]Status: DisposedITAT Bangalore02 Feb 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2014-15

For Appellant: Shri H.N. Khincha, A.RFor Respondent: Shri Priyadarshi Mishra, D.R

Section 2Section 32(1)(iia)Section 80HSection 80ISection 80P(2)(e)

…f the concerned machinery is not used in the business of manufacture of any article or thing. In support of this proposition, he relied on the decision rendered by the coordinate bench in the case of Texas Instruments India Pvt. Ltd. Vs. Additional CIT (2020) 115 Taxmann.com 154. 6. On the contrary, the Ld. D.R. submitted that the special bench in the case of B.G. Chitale (supra) has held that the pasteurization and standardization of milk does not amount to manufacture. He submitted that newly inserted definition of term “manufacture” does not change the above said position, since “milk” remain the same as “milk…