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16 results for “bogus purchases”+ Section 144C(3)clear

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Mumbai110 Delhi29 Bangalore16 Ahmedabad11 Pune10 Jaipur9 Kolkata7 Chennai7 Dehradun2 Visakhapatnam2 Amritsar1 Hyderabad1 Raipur1 Surat1

Key Topics

Section 4016 Section 14813 Addition to Income12 Section 143(3)11 Transfer Pricing11 Section 92C8 Section 143(2)7 Disallowance7 Section 144C

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

6

Double Taxation/DTAA4

purchase of shares of Mahaveer Advanced Rem for Rs.10,60,000/- on the facts and circumstances of the case. b. The authorities below have failed to appreciate that the provisions of section 69A of the Act is not mandatory but discretionary in nature on the facts and circumstances of the case. b. The authorities below have failed to appreciate that

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)

Section 147Section 148Section 148ASection 250

144C of the Income-tax Act or issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income-tax Act, and the time limit for completion of such action expires on the 30th day of April, 2021 due to its extension by the said notifications, such time limit shall

M/S.LIFESTYLE INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

In the results appeal filed by assessee for assessment year

ITA 2333/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt Beena Pillai

144C(3) of the Act on 29/04/2013 making addition of Rs.74,38,200/- along with the adjustment proposed by the Ld.TPO. 4.7 On an appeal before the Ld.CIT(A), all other additions were deleted except for the Transfer Pricing adjustment proposed in respect of payments made to Home Centre LLC and RNA, towards consultancy. Aggrieved by the addition made

M/S.LIFESTYLE INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

In the results appeal filed by assessee for assessment year

ITA 2334/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

144C(3) of the Act on 29/04/2013 making addition of Rs.74,38,200/- along with the adjustment proposed by the Ld.TPO. 4.7 On an appeal before the Ld.CIT(A), all other additions were deleted except for the Transfer Pricing adjustment proposed in respect of payments made to Home Centre LLC and RNA, towards consultancy. Aggrieved by the addition made

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE vs. M/S LIFESTYLE INTERNATIONAL PVT LTD , BANGALORE

In the results appeal filed by assessee for assessment year

ITA 2473/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

144C(3) of the Act on 29/04/2013 making addition of Rs.74,38,200/- along with the adjustment proposed by the Ld.TPO. 4.7 On an appeal before the Ld.CIT(A), all other additions were deleted except for the Transfer Pricing adjustment proposed in respect of payments made to Home Centre LLC and RNA, towards consultancy. Aggrieved by the addition made

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. LIFESTYLE INTERNATIONAL (P) LTD.,, BANGALORE

In the results appeal filed by assessee for assessment year

ITA 2260/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

144C(3) of the Act on 29/04/2013 making addition of Rs.74,38,200/- along with the adjustment proposed by the Ld.TPO. 4.7 On an appeal before the Ld.CIT(A), all other additions were deleted except for the Transfer Pricing adjustment proposed in respect of payments made to Home Centre LLC and RNA, towards consultancy. Aggrieved by the addition made

M/S LIFESTYLE INTERNATIONAL PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the results appeal filed by assessee for assessment year

ITA 2826/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

144C(3) of the Act on 29/04/2013 making addition of Rs.74,38,200/- along with the adjustment proposed by the Ld.TPO. 4.7 On an appeal before the Ld.CIT(A), all other additions were deleted except for the Transfer Pricing adjustment proposed in respect of payments made to Home Centre LLC and RNA, towards consultancy. Aggrieved by the addition made

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 703/BANG/2021[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

144C(13) of the Act dated 30.03.2021 retaining the TP adjustment in Software Development segment of Rs.9,00,13,619/- as per draft assessment order. 31.8 Before the Tribunal the assessee has filed a chart seeking exclusion/inclusion of comparables on various grounds. The same are outlined hereunder. 31.9 The assessee is seeking exclusion of the following comparables: 1. Datamatics Global

WIPRO GE HEALTHCARE PRIVATE LIMITED (EARLIER KNOWN AS GE MEDICAL SYSTEMS INDIA PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 344/BANG/2021[2006-07]Status: DisposedITAT Bangalore07 Oct 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

144C(13) of the Act dated 30.03.2021 retaining the TP adjustment in Software Development segment of Rs.9,00,13,619/- as per draft assessment order. 31.8 Before the Tribunal the assessee has filed a chart seeking exclusion/inclusion of comparables on various grounds. The same are outlined hereunder. 31.9 The assessee is seeking exclusion of the following comparables: 1. Datamatics Global

JCIT, BANGALORE vs. M/S HEWLETT PACKARD INDIA SALES P. LTD.,, BANGALORE

In the result appeal of the ld AO is dismissed and Assessee is partly allowed

ITA 1252/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Sept 2025AY 2010-11

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2010-11

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT)

Section 143(3)Section 144CSection 40

144C of the Act dated 24.3.2014 wherein the learned AO made the following adjustment/addition/disallowance. Sl. Nature of addition/disallowance Amount rupees ITA No.1245 & 1252/Bang/2015 Page 10 of 70 No. 1 Suppression of income detected from 26AS 278,65,19,835 statement 2 Suppression of sale of goods 138,88,98,234 3 Suppression of sales detected from

HEWLETT PAKCARD INDIA SALES PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

In the result appeal of the ld AO is dismissed and Assessee is partly allowed

ITA 1245/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Sept 2025AY 2010-11

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2010-11

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT)

Section 143(3)Section 144CSection 40

144C of the Act dated 24.3.2014 wherein the learned AO made the following adjustment/addition/disallowance. Sl. Nature of addition/disallowance Amount rupees ITA No.1245 & 1252/Bang/2015 Page 10 of 70 No. 1 Suppression of income detected from 26AS 278,65,19,835 statement 2 Suppression of sale of goods 138,88,98,234 3 Suppression of sales detected from

DELL INDIA PRIVATE LTD.,,BANGALORE vs. JCIT, BANGALORE

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

ITA 562/BANG/2015[2010-11]Status: DisposedITAT Bangalore18 Aug 2022AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

144C of the Income-tax Act, 1961 [the Act]. The relevant assessment year is 2010-11. 2. The brief facts of the case are that the Assessee is engaged in the manufacture and trading of IT hardware products and provides technical and marketing support services to its Associate Enterprises (AEs). For the relevant assessment year 2010-11, the assessee

M/S SCANIA COMMERCIAL VEHICLES INDIA PVT LTFD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

The Appeal of the Assessee is allowed

ITA 261/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Shri Narendra Kumar Jain, Advocate

Section 143(3)Section 68Section 92C

144C(13) r.w.s 144(B) of the Income Tax Act, 1961 wherein the returned income of the Assessee at Rs. Nil/- is assessed at a loss of Rs. 161,63,03,274/-. The Assessee is aggrieved with that and is in appeal before us. ITA Nos. 261 & 777/Bang/2022 Page 2 of 18 2. In the Assessment Order, there

JOINT COMMISIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S TEXAS INSTRUMENTS INDIA PVT LTD , BANGALORE

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

ITA 831/BANG/2017[2009-10]Status: DisposedITAT Bangalore29 Jun 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Percy Pardiwala, Sr. CounselFor Respondent: Shri. Sanjay Kumar S. K, CIT(DR)(ITAT), Bengaluru

Section 142(1)Section 143(2)Section 143(3)Section 40Section 80JSection 92C

144C of the Act dated 19.3.2013 after making certain disallowances on corporate tax listed below and computed the total income at Rs 2,843,922,040:-  Disallowance of deduction u/s. 80JJA – Rs.77,851,741.  Disallowance of expenses on discontinued capital project – Rs.74,19,000.  Disallowance of write off of capital work in progress – Rs.12,46,021.  Disallowance of expenditure under

TEXAS INSTRUMENTS (INDIA) PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTU , BANGALORE

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

ITA 852/BANG/2017[2009-10]Status: DisposedITAT Bangalore29 Jun 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Percy Pardiwala, Sr. CounselFor Respondent: Shri. Sanjay Kumar S. K, CIT(DR)(ITAT), Bengaluru

Section 142(1)Section 143(2)Section 143(3)Section 40Section 80JSection 92C

144C of the Act dated 19.3.2013 after making certain disallowances on corporate tax listed below and computed the total income at Rs 2,843,922,040:-  Disallowance of deduction u/s. 80JJA – Rs.77,851,741.  Disallowance of expenses on discontinued capital project – Rs.74,19,000.  Disallowance of write off of capital work in progress – Rs.12,46,021.  Disallowance of expenditure under

M/S STERLING URBAN DEVELOPMENT PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(2), BANGALORE

In the result, the grounds of appeal are decided as follows: Ground

ITA 3282/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.3282/Bang/2018 Assessment Year : 2014-15 M/S. Sterling Urban Development Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, No.8, Level-5, Prestige Nebula, Circle -6(1)(2), Cubbon Road, Bengaluru. Opp. To Income Tax Office Building, Bengaluru – 560 001. Pan : Aaacf 9183 C Appellant Respondent Appellant By : Shri. Ramasubramaniyan, Ca Respondent By : Shri. Muzaffar Hussain, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 12.10.2021 Date Of Pronouncement : 22.11.2021 O R D E R Per Chandra Poojari: This Is An Appeal By The Assessee Against The Final Order Of Assessment Dated 12.10.2018 Passed By The Dcit, Circle-6(1)(2), Bengaluru, Passed U/S. 144C R.W.S. 143(3) Of The Income-Tax Act, 1961 [The Act] Relating To Assessment Year 2014-15. 2. The Assessee Is A Company Incorporated Under The Companies Act, 1956 On 12Th June 2002 Under The Name & Style “Foundation Habitats (India) Private Limited”. The Company Has Been Converted As A Spv In The Year 2006. The Assessee Is Engaged In The Activities Relating To Real Estate

For Appellant: Shri. Ramasubramaniyan, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

144C r.w.s. 143(3) of the Income-tax Act, 1961 [the Act] relating to assessment year 2014-15. 2. The Assessee is a Company incorporated under the Companies Act, 1956 on 12th June 2002 under the name and style “Foundation Habitats (India) Private Limited”. The company has been converted as a SPV in the year 2006. The Assessee is engaged