THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK ,BENGALURU vs. INCOME-TAX OFFICE, WARD-5(2)(1), BENGALURU

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD- 5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri George George K. & Shri Chandra Poojari

Delay condoned. 2. In all these appeals issue relates to the interpretation that is to be accorded to the provisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). Section 80HH and other related provisions, as it existed at the relevant time, are to be taken note of since we are concerned with

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT