DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7.1.1, BANGALORE vs. TALLY SOLUTIONS PRIVATE LIMITED, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2017-18

condone the delay in filing the appeal by the revenue and proceed to adjudicate the issue on merit of the case. The revenue has raised following grounds of appeal: “i. Whether GIT(A) was right in fact and in law in restricting the disallowance made for excess deduction claimed by assessee uls. 35(2AB) to the extent of expenditure made

MFAR CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

194J of Rs. 3,78,82,321/-. In response to the\nsaid show cause notice, the assessee company had filed detailed\nreply and objections to the proposed addition on 15-12-2022 and\nalso submitted once again all the documents/details as under-\na) Copies of All Bills, Vouchers\nb) Copies of Ledger Accounts\nc) Copies of Bank Statements marking payments

ROHITH PINTO,MANGALORE vs. DCIT CIRCLE 1(1)&TPS, MANGALORE, MANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

delay of 148 days is condoned. The appeal is admitted and accordingly, we proceed to adjudicate the same on merit. 7. The only issue raised by the assessee is that the ld. CIT-A erred in confirming the order of the AO by sustaining the addition of Rs.23,58,817.00, an income declared under section 44ADA of the Act. . Page