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

Delay condoned.\n2. In all these appeals issue relates to the interpretation that is to be accorded to the\nprovisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the\n'Act'). Section 80HH and other related provisions, as it existed at the relevant time, are\nto be taken note of since we are concerned with

AMASEBAIL VYVASAYA SEVA SAHAKARI SANGHA LIMITED,UDUPI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

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

Bench: Shri Chandra Poojariassessment Year: 2018-19

80A would operate by itself. In cases where returns have been filed, the question of exemptions or deductions referable to section 80P would definitely have to be considered and granted if eligible. 20. Here, questions would arise as to whether belated returns filed beyond the period stipulated under section 139(1) or section 139(4) as well as following sections

MR. JITENDRA KUMAR NAHATA,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-6(1)(1) REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18

delay is condoned and the appeal is decided on the merits as follows. The appellant has filed an appeal on account of disallowance u/s 80 IA while processing u/s. 143(1) of the Income Tax Act, 1961 by the AO. The appellant has filed a return for A. Y. 2016-17 on 14.10.2016 which was within the due date