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3 results for “condonation of delay”+ Section 194Iclear

Sorted by relevance

Mumbai14Delhi10Chennai9Kolkata7Bangalore3Varanasi2Pune2Hyderabad1Cochin1Ahmedabad1Jaipur1

Key Topics

Section 143(3)7Section 1154Section 115Q4Disallowance3Addition to Income3Section 402Section 246A2Double Taxation/DTAA2Comparables/TP

MANOHARS CATERING ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(3), BANGALORE

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

ITA 1393/BANG/2024[2008-09]Status: DisposedITAT Bangalore13 Sept 2024AY 2008-09

Bench: Mrs. Beena Pillai & Shri Ramit Kocharassessment Year: 2008-09 Manohars Catering, Assistant Commissioner Of Income-Tax & / Or The Partners/ Circle-1, Bangalore Legal Representatives Of (Present Jurisdiction-Income Tax The Partners Of Manohars Officer-Ward7(2)(3), Bangalore) Catering As Stipulated U/S V. 189(1), 189(3) & 189(4) Of The 1961 Act Number 666, Indiranagar 1St Stage Bengaluru-560038 Karnataka Pan:Aalfm1212B (Appellant) (Respondent) Assessee By: Sh. Raghvendra, Ca Revenue By: Ms. Neha Sahay, Jcit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 13.09.2024 O R D E R

For Appellant: Sh. Raghvendra, CAFor Respondent: Ms. Neha Sahay, JCIT DR
Section 143(1)Section 143(2)Section 143(3)Section 194ISection 246A(1)(a)Section 250Section 37
2
Section 40

194I on hire charges to the tune of Rs. 4,27,076/- paid by the assessee to M/s Event Net work, and debited to its P & L Account, by invoking provisions of A.Y. 2008-09 Manohars Catering Section 40(a)(ia). The second additions made by the AO was to the tune of Rs. 5,50,820/- on account

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

condonation of delay, if the assessee prefers appeal before him on DDT liability of the year under consideration. 4.15 In view of the foregoing discussions, we reject the additional ground raised by the assessee on DDT liability. 5. The facts relating to the case are stated in brief. The assessee company is engaged in the business of designing, manufacture

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

condonation of delay, if the assessee prefers appeal before him on DDT liability of the year under consideration. 4.15 In view of the foregoing discussions, we reject the additional ground raised by the assessee on DDT liability. 5. The facts relating to the case are stated in brief. The assessee company is engaged in the business of designing, manufacture