What is Velankani Information Systems Ltd. v. DCIT authority for?

Interest paid on delayed remittances of service tax is compensatory in nature and not a penalty hit by the Explanation to Section 37(1) of the Income Tax Act, 1961, making it a allowable business expenditure.

Which sections of the Income Tax Act does Velankani Information Systems Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 201(1A), Section 37(1), Section 143(3), Section 36(1)(viii), Section 90(3), Section 35(1)(ii).

Velankani Information Systems Ltd. v. DCIT (97 Taxmann.com 599)

Q: How many judgments cite Velankani Information Systems Ltd. v. DCIT?

24 judgments on BharatTax cite Velankani Information Systems Ltd. v. DCIT (97 Taxmann.com 599), spanning 2019 to 2025.

BANK OF BARODA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

The appeals of the appellant are partly allowed for statistical purposes

ITA 2392/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh

Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

BANK OF BARODA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 2(1)(1), MUMBAI

The appeals of the appellant are partly allowed for statistical purposes

ITA 1243/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh

Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

BANK OF BARODA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 2(1)(1), MUMBAI

The appeals of the appellant are partly allowed for statistical purposes

ITA 1241/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh

Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

SPB PROJECTS AND CONSULTANCY LTD.,CHENNAI vs. ITO CORP. WARD 6(1), CHENNAI

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

ITA 3303/CHNY/2024[2022-23]Status: DisposedITAT Chennai14 Mar 2025AY 2022-23

Bench: Shri George George K & Shri Jagadish

For Appellant: Shri N.R.Suresh, F.C.AFor Respondent: Ms. Anitha, Addl.CIT

Section 143(1)Section 201Section 250Section 36(1)(va)Section 37Section 37(1)Section 43B

…e judgement of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Chennai Properties & Investment Limited (supra) was followed by the Bengaluru Bench of the Tribunal in the case of M/s.Velankani Information Systems Limited Vs DCIT reported in (2018) 173 ITD 19. 12. In light of aforesaid reasoning and relying on judicial pronouncements cited supra, we reject the second ground raised by the assessee. 13. In the result, appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 14th March, 2025. (जगद"श) (जॉज" जॉज" के) (JAGADISH) (GEORGE GEORGE K) लेखा सद…

EASTERN CARGO CARRIERS (INDIA) PRIVATE LIMITED,MUMBAI, MAHARASHTRA, INDIA vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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

ITA 4610/MUM/2023[2021-2022]Status: DisposedITAT Mumbai20 Dec 2024AY 2021-2022

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 M/S Eastern Cargo Carriers (India) The Assessment Unit, Income Tax Pvt. Ltd., Department, Vs. Unit No. 26, Adarsh Ind. Estates, Aaykar Bhavan, M.K. Road, Sahar Road, Andheri East, Mumbai-400020. Mumbai-400099. Pan No. Aaace 1520 E Appellant Respondent

For Appellant: Mr. Niraj Sheth a/wFor Respondent: Mr. Hemanshu Joshi, Sr. DR

Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2021-22 M/s Eastern Cargo Carriers (India) The Assessment Unit, Income Tax Pvt. Ltd., Department, Vs. Unit No. 26, Adarsh Ind. Estates, Aaykar Bhavan, M.K. Road, Sahar Road, Andheri East, Mumbai-400020. Mumbai-400099. PAN NO. AAACE 1520 E Appellant Respondent Assessee by : Mr. Niraj Sheth a/w Mr. Gunjan Kakkad Revenue by : Mr. Hemanshu Joshi, Sr. DR : 10/12/2024 Date of Hearing Date of pronouncement : 20/12/2024 ORDER PER OM PRAKASH KANT, A…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 486/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 May 2024AY 2018-19

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-II, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCM4615E (Appellant) .. (Respondent) Assessee by : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, CIT. DR Revenue by…

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

ITA 485/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad31 May 2024AY 2017-18

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-II, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCM4615E (Appellant) .. (Respondent) Assessee by : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, CIT. DR Revenue by…

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 484/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad31 May 2024AY 2015-16

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-II, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCM4615E (Appellant) .. (Respondent) Assessee by : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, CIT. DR Revenue by…

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. K S CAPITAL SERVICES PRIVATE LIMITED, JAIPUR

In the result, appeal of the revenue is dismissed

ITA 241/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Anuradha (Addl. CIT)

Section 143(3)Section 154Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 241/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Deputy Commissioner of Income K S Capital Services Private Vs. Tax, Jaipur Limited, National Motors Building, M. I. Road, Near Govt. Hostel, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK 7044 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 932/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri

Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED , BANGALORE

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 844/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri

Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BANGALORE vs. M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the assessee is allowed while appeal of the Revenue is partly allowed

ITA 2550/BANG/2019[2016-17]Status: DisposedITAT Bangalore19 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ITA M/s. Enzen Global Solutions Pvt. Ltd., ITO, No.2332/Bang/2019 No.90, Hosur Road, Ward – 2(1)(4), 2016-17 Madiwala, Bengaluru. Bengaluru – 560 068. PAN: AABCE 5868 J ITA DCIT, M/s. Enzen Global Solutions Pvt. Ltd., No.2550/Bang/2019 Circle – 2(1)(2), Bengaluru – 560 068. 2016-17 Bengaluru. PAN: AABCE 5868 J Assessee by : Shri V. Chandrashekar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengalur…

M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 2(1)(4), BANGLAOORE

In the result, the appeal of the assessee is allowed while appeal of the Revenue is partly allowed

ITA 2332/BANG/2019[2016-17]Status: DisposedITAT Bangalore19 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ITA M/s. Enzen Global Solutions Pvt. Ltd., ITO, No.2332/Bang/2019 No.90, Hosur Road, Ward – 2(1)(4), 2016-17 Madiwala, Bengaluru. Bengaluru – 560 068. PAN: AABCE 5868 J ITA DCIT, M/s. Enzen Global Solutions Pvt. Ltd., No.2550/Bang/2019 Circle – 2(1)(2), Bengaluru – 560 068. 2016-17 Bengaluru. PAN: AABCE 5868 J Assessee by : Shri V. Chandrashekar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengalur…

EXPAT ENGINEERING INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 503/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Aug 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni

Section 139Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER SP No.31/Bang/2022 AND Assessment year : 2017-18 Expat Engineering India Ltd., Vs. The Deputy Commissioner of Carlton Towers, A Wing, Income Tax, 3rd Floor, Unit No.301-314, Circle 2(1)(2), No.1, Old Airport Road, Bangalore. Bangalore – 560 008. PAN: AABCE 9003D APPELLANT / APPLICANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.07.2022 Date of Pronouncement : 01.08.2022 O…

M/S. INDECOMM GLOBAL SERVICES (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result, the appeals filed by the assessee for assessment years 2013-2014 and 2014-2015 are partly allowed, as indicated above

ITA 2800/BANG/2017[2014-15]Status: DisposedITAT Bangalore12 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, Addl.CIT-DR

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM and Shri George George K, JM ITA No.2799/Bang/2017 : Asst.Year 2013-2014 ITA No.2800/Bang/2017 : Asst.Year 2014-2015 M/s.Encora Innovation Labs India The Assistant Commissioner Private Limited of Income-tax, Circle 3(1)(1) v. Bangalore. (Formerly known as Indecomm Global Services (India) Pvt.Ltd.) No.10, Brigade South Parade Third Floor, M.G.Road Bangalore – 560 001. PAN : AABCB6817E. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Smt.Priyadarshini Besaganni, Addl.CIT-DR Date…

M/S. INDECOMM GLOBAL SERVICES (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), , BENGALURU

In the result, the appeals filed by the assessee for assessment years 2013-2014 and 2014-2015 are partly allowed, as indicated above

ITA 2799/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, Addl.CIT-DR

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM and Shri George George K, JM ITA No.2799/Bang/2017 : Asst.Year 2013-2014 ITA No.2800/Bang/2017 : Asst.Year 2014-2015 M/s.Encora Innovation Labs India The Assistant Commissioner Private Limited of Income-tax, Circle 3(1)(1) v. Bangalore. (Formerly known as Indecomm Global Services (India) Pvt.Ltd.) No.10, Brigade South Parade Third Floor, M.G.Road Bangalore – 560 001. PAN : AABCB6817E. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Smt.Priyadarshini Besaganni, Addl.CIT-DR Date…

SHEL MRPL AVIATION FULES AND SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

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

ITA 3216/BANG/2018[2009-10]Status: HeardITAT Bangalore15 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2009-10 Shell MRPL Aviation Fuels & Vs. The Deputy Commissioner Services Ltd., of Income Tax, (formerly Shell MRPL Aviation Circle 6(1)(1), Fuels & Services Pvt. Ltd.), Bengaluru. No.102, Prestige Sigma, Vittal Mallya Road, Bangalore – 560 001. PAN: AALCS 7003B APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.02.2022 Date of Pronouncement : 1…

M/S. TUV RHEINLAND NIFE ACADEMY PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as partly allowed

ITA 2633/BANG/2019[2016-17]Status: DisposedITAT Bangalore01 Nov 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Smt. Kavitha Paramesh, A.RFor Respondent: Shri Muzaffar Hussain &

Section 170Section 201Section 32(1)Section 40Section 47

…ITA No.2633/Bang/2019 TUV Rheinland NIFE Academy Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2016-17 TUV Rheinland NIFE Academy Private Limited No.27/B, 2nd Cross, 13, Konappan Agrahar Begur Hobli Vs. ACIT Circle-7(1)(1) Electronic City Bangalore Bangalore 560 100 PAN NO : AAECT8703A APPELLANT RESPONDENT Appellant by : Smt. Kavitha Paramesh, A.R. Respondent by : Shri Muzaffar Hussain & Shri Priyadarshi Mishra, D.Rs. Date of Hearing : 02.09.2021 Date of Pronouncement : 01.…

SUBSEA PRO ENGINEERING PRIVATE LIMITED ,MUMBAI vs. ACIT CIRCLE-16 (3) , MUMBAI

In the result, appeal is dismissed

ITA 5884/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Aug 2021AY 2015-16

Bench: Shri Saktijit Dey, Judcial Member & Shri S. Rifaur Rahmanassessment Year: 2015-16 Subsea Pro Engineering Private Assistant Commissioner Of Limited, Income Tax, 509 & 510, Techniplex Ii, Opp Circle 16 (3), Techniplex Complex, Jn. Veer Vs. Room No. 449, Aaykar Bhavan, Savarkar Flyover, Maharashi Karve Road, Goregaon (West), Churchgate- 400020 Mumbai - 400062 Pan: Aapcs6354R (Appellant) (Respondent) Assessee By : Shri Viswas Mehandale (Ar) Revenue By : Shri Vijay Kumar Menon (Dr) Date Of Hearing : 16/07/2021 Date Of Pronouncement: 31/08/2021

For Appellant: Shri Viswas Mehandale (AR)For Respondent: Shri Vijay Kumar Menon (DR)

Section 139Section 201Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDCIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Subsea Pro Engineering Private Assistant Commissioner of Limited, Income Tax, 509 & 510, Techniplex II, Opp Circle 16 (3), Techniplex Complex, Jn. Veer Vs. Room No. 449, Aaykar Bhavan, Savarkar Flyover, Maharashi Karve Road, Goregaon (West), Churchgate- 400020 Mumbai - 400062 PAN: AAPCS6354R (Appellant) (Respondent) Assessee by : Shri Viswas Mehandale (AR) Revenue by : Shri Vijay Kumar Menon (DR) Date of Hearing : 16/07/2021 Date of Pronou…

Velankani Information Systems Ltd. v. DCIT

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M/S. INDECOMM GLOBAL SERVICES (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), , BENGALURU

SHEL MRPL AVIATION FULES AND SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

M/S. TUV RHEINLAND NIFE ACADEMY PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

SUBSEA PRO ENGINEERING PRIVATE LIMITED ,MUMBAI vs. ACIT CIRCLE-16 (3) , MUMBAI