INSTAKART SERVICES PRIVATE LIMITED,BANGALORE vs. ACIT, SPECIAL RANGE-3, BANGALORE

In the result appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 194C of the Act. The assessee claimed that the party M/s Surya Team Management Pvt Ltd is a company and still registered with MCA. The party is also registered under the GST Act. Accordingly, the assessee argued that the genuineness of the payment cannot be doubted merely for the reason that the party was not found at their address

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

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

bogus because of the reason that the original addition made u/s. 68 of the Act was deleted and depreciation was disallowed. The depreciation disallowance was not on account of user of the assets but only for the reason that Assessee did not explain to the satisfaction of the Ld. Assessing Officer the sources of fund for purchase of assets

INSTAKART SERVICES PRIVATE LIMITED,BANGALORE vs. JCIT, SPECIAL RANG-3, BANGALORE

Appeals of the revenue are dismissed

section 194C of the Act. The\nassessee claimed that the party M/s Surya Team Management Pvt Ltd is\na company and still registered with MCA. The party is also registered\nunder the GST Act. Accordingly, the assessee argued that the\ngenunineness of the payment cannot be doubted merely for the reason\nthat the party was not found at their address

DCIT, CC-1(4), BENGALURU, BENGALURU vs. INSTAKART SERVICES PVT LTD, BENGALURU

In the result, the stay application dismissed as infructuous

section 194C of the Act. The\nassessee claimed that the party M/s Surya Team Management Pvt Ltd is\na company and still registered with MCA. The party is also registered\nunder the GST Act. Accordingly, the assessee argued that the\ngenuniness of the payment cannot be doubted merely for the reason\nthat the party was not found at their address

INSTAKART SERVICES PRIVATE LIMITED ,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, the stay application dismissed as infructuous

section 194C of the Act. The\nassessee claimed that the party M/s Surya Team Management Pvt Ltd is\na company and still registered with MCA. The party is also registered\nunder the GST Act. Accordingly, the assessee argued that the\ngenuineness of the payment cannot be doubted merely for the reason\nthat the party was not found at their address

DCIT CC -1(4), BENGALURU, BENGALURU vs. INSTAKART SERVICES PVT LTD, BENGALURU

section 194C of the Act. The\nassessee claimed that the party M/s Surya Team Management Pvt Ltd is\na company and still registered with MCA. The party is also registered\nunder the GST Act. Accordingly, the assessee argued that the\ngenuineness of the payment cannot be doubted merely for the reason\nthat the party was not found at their address

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

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

bogus by producing any evidence. In view of this we do not find any infirmity in the order of the ld. CIT(A) in deleting the addition made by the ld. AO with respect to the cash discount of ₹ 1,658,678,346/–. 34. With respect to the post sales discount of ₹ 672,94,21,699 it was found that

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

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

bogus by producing any evidence. In view of this we do not find any infirmity in the order of the ld. CIT(A) in deleting the addition made by the ld. AO with respect to the cash discount of ₹ 1,658,678,346/–. 34. With respect to the post sales discount of ₹ 672,94,21,699 it was found that