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4 results for “condonation of delay”+ Section 92D(1)clear

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Key Topics

Section 26314Section 92C13Section 143(3)5Transfer Pricing4Addition to Income4Section 10B2Condonation of Delay2Comparables/TP2

MRS. SUVINA KRUPAL,SOMWARPET vs. ITO, MADIKERI

In the result appeal stands allowed as indicated hereinabove

ITA 337/BANG/2014[2004-05]Status: DisposedITAT Bangalore14 Aug 2020AY 2004-05

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri L Barath, C.AFor Respondent: Shri Manjeet Singh, Addl. CIT – DR
Section 92C

condonation of delay in filing present appeal stands allowed. Brief facts of the case are as under: 5. Assessee is a company and filed its return of income for year under consideration on 31/10/2005 declaring nil income. The return was processed under section 143 (1) of the act and Page 6 of 28 ITA No.337 & 204/Bang/2014 the case was subsequently

M/S. GE BE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BANGALORE

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

ITA 2615/BANG/2019[2015-16]Status: Disposed
ITAT Bangalore
23 May 2022
AY 2015-16

Bench: Shri Chandra Poojari & Shri George K. George

For Appellant: Shri Sachit Jolly &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 92D

92D of the Income-tax Act, 1961 (`the Act') read with rule ioD of the Income-tax Rules, 1962 (`the Rules') in respect of the Service segment and selectively rejecting certain comparables. 4. That on the facts and circumstances of the case, the learned DRP erred in upholding the action of the learned AO/ learned TPO in not allowing

M/S. VEE TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 7(1)(2), BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 2042/BANG/2019[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner Of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent It(Tp)A No.2042/Bang/2019 Assessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. Ito, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent Appellant By : Shri. Suresh Muthukrishna, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 02.03.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishna, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10BSection 143(3)Section 263Section 92C

condonation of delay on the basis of advice of a Counsel when action based on the advice is taken after a considerable lapse of time. The appeal in ITA No.7/Bang/2022 is therefore dismissed. 7. IT(TP) No.2042/Bang/2019: As we have already seen this appeal out of the order passed under section 263 of the Act, which we have discussed while

M/S. VEE TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-7, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 7/BANG/2022[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner Of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent It(Tp)A No.2042/Bang/2019 Assessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. Ito, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent Appellant By : Shri. Suresh Muthukrishna, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 02.03.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishna, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10BSection 143(3)Section 263Section 92C

condonation of delay on the basis of advice of a Counsel when action based on the advice is taken after a considerable lapse of time. The appeal in ITA No.7/Bang/2022 is therefore dismissed. 7. IT(TP) No.2042/Bang/2019: As we have already seen this appeal out of the order passed under section 263 of the Act, which we have discussed while