TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

deduction 10AA of the Act, depreciation charged in the books as per the Companies Act 1956 may be deducted, instead

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

deduction 10AA of the Act, depreciation charged in the books as per the Companies Act 1956 may be deducted, instead

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE-1 , MANGALORE vs. M/S SHRI SIDDARAMESHWAR EDUCATION TRUST , BANGALORE

In the result, the appeal by the Revenue is dismissed

deduction allowing depreciation on the very same asset would amount to conferring double deduction and hence no depreciation is allowable

ASST.C.I.T., MANGALORE vs. VISHWACHETAN FOUNDATION, HUBLI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raothe Asst. Commissioner Of Income-Tax(Exemption), Circle-1, Mangalore. . Appellant Vs. Vishwachetan Foundation Ibmr, 1St Main, Jaynagar, Opp: Kims, Hubbali. Appellant By : Shri S Nambirajan, Jcit Respondent By : Shri Naginchand Khincha, Ca Date Of Hearing : 17-5-2016 Date Of Pronouncement : 20-5-2016 O R D E R

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.KARNATAKA STATE CRICKET ASSOCIATION, BANGALORE

In the result, Revenue’s appeal for asst

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, (E), Circle – 1, Bangalore. . Appellant Vs. M/S Karnataka State Cricket Association, Chinnaswamy Stadium, Mg Road, Bangalore. . Respondent

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASST. COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. THE NEW CAMBRIDGE EDUCATIONAL TRUST, BANGALORE

In the result, both the appeals of revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

DY.DIT, BANGALORE vs. MAHARANI LAKSHMI AMMANI COLLEGE TRUST, BANGALORE

In the result, the revenue’s appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

DCIT, BANGALORE vs. SRI. TARALABALU BRUHANMATT, CHITRADURGA

In the result, the appeal of revenue is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

DCIT, BANGALORE vs. M/S VIDYANIDHI EDUCATION TRUST, BANGALORE

In the result, all the appeals are dismissed

Bench: Shri. A. K. Garodia

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S. VOKKALIGARA SANGHA, BANGALORE

In the result, all the appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

INCOME TAX OFFICER (EXEMPTIONS), BANGALORE vs. M/S. SRI. LAKSHMI EDUCATION SOCIETY, BANGALORE

In the result, the appeals of revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ITO, BANGALORE vs. SHARDDHA TRUST, BANGALORE

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

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, MANGALURU vs. M/S. DR. T. M. A. PAI FOUNDATION, MANIPAL

In the result, the appeal filed by the revenue is dismissed

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, MANGALORE vs. M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORT CORPORATION, HUBLI

In the result, all the appeals are dismissed

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. SRI. DEVARAJ URS EDUCATIONAL TRUST, KOLAR

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GOKULA EDUCATION FOUNDATION (HOSPITAL), BANGALORE

In the result, all the appeals are dismissed

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable