M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

Section 153D despite\nthe Learned AO's erroneous statement that the case of the\nassessee was centralized with the DCIT Central Circle-2, vide\nOrder of the Pr. CIT, Mangalore in F.No./C-13/Pr.CIT/MNG/2020-\n21 dated 28.07.2021 in all the assessment orders for AYs\n2017-18 to 2020-21. As per the department's own records, the\ncentralization was ordered

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, all the appeals filed by the assessee are allowed

Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n\n5. As regards revised return filed being invalid and contrary to\nSection 139(5)\n\n5. 1. The Assessee filed the original return of income

INGERSOLL RAND (INDIA) LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal is partly allowed

Bench: Shri Abraham P George & Shri Vijay Pal Rao

145 towards club service fees. 3 IT(T.P)A No.272/Bang/2012 3.2 The learned CIT(A) erred in concluding that these expenses are not connected to the business of the appellant and are therefore not business expenses. Ground 4 – Disallowance of Electronic Data Processing Charges – Rs.92,52,120 4.1 The learned CIT(A) erred in confirming the disallowance of Rs.92

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

145/-, on the facts and circumstances of the case. The appellant denies himself liable to be assessed under section 143 3. [3] r.w.s. 153C of the Act under the impugned order on the ground that:- [i]. The learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

145/-, on the facts and circumstances of the case. The appellant denies himself liable to be assessed under section 143 3. [3] r.w.s. 153C of the Act under the impugned order on the ground that:- [i]. The learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

145/-, on the facts and circumstances of the case. The appellant denies himself liable to be assessed under section 143 3. [3] r.w.s. 153C of the Act under the impugned order on the ground that:- [i]. The learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

145/-, on the facts and circumstances of the case. The appellant denies himself liable to be assessed under section 143 3. [3] r.w.s. 153C of the Act under the impugned order on the ground that:- [i]. The learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

INFOSYS LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

ASST.C.I.T., BANGALORE vs. M/S INFOSYS LTD.,, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

INFOSYS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

DY.C.I.T., BANGALORE vs. M/S INFOSYS LIMITED, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

depreciation 6 (Dept. 471. In the should also be allowed in appeal) alternative claim if 2011-12 respect of software expenses of at all needs to be earlier years held as capital in considered, the nature. directions in para 11.6 has to be followed. Both revenue and assessee’s appeals allowed for statistical purposes. Disallowance of ‘brand building Ground

M/S FLIPKART INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal by the Assessee is allowed and the appeal by the Revenue is dismissed

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

145(3) of the Income tax Act and rejected the accounts maintained by the assessee. Thereafter, he proceeded to ITA Nos.202 & 693/B/18 15 value 408.495 MT of rice bran sold by him at the rate of Rs.3,890/- per MT based on the average purchase price and thus the difference was arrived at in a sum of Rs.6