DCIT, BANGALORE vs. SRI. SRINIVASA EDUCATIONAL AND CHARITABLE TRUST, BANGALORE

In the result, the appeal of revenue is dismissed

Bench: Shri Abraham P George & Shri Vijay Pal Rao

depreciation claimed on fixed asset to the extent of Rs.1,29,81,735.” The Assessing Officer rejected the rectification application filed under Section 154

JOINT COMMISSIONER OF INCOME TAX(OSD), CIRCLE- 4(1)(2), BANGALORE vs. M/S. MSOURCE (INDIA) PRIVATE LIMITED, BANGALORE

In the result, appeal of the Revenue and C

Bench: Shri Chandra Poojari & Shri George George Kassessment Year: 2012-13 The Asst. Commissioner Of M/S. Msource (India) Pvt. Ltd. 1St Floor, Wtc 3 Block, B Bagmane World Income Tax, Circle - 4(1)(2), Room No.230, 2Nd Technology Centre, Floor, Bmtc Building, 80 Feet Road, Vs. K. R. Puram, Marathahalli, 6Th Block, Koramangala, Outer Ring Road, Doddenekundi, Bangalore – 560 095. Bangalore-560 024. Pan No : Aaccm 2097 G Appellant Respondent C.O. No.57/Bang/2019 (In Ita No.1397/Bang/2019) M/S. Msource (India) Pvt. Ltd. Vs. The Asst. Commissioner Of Bangalore-560 024. Income Tax, Pan No : Aaccm 2097 G Bangalore – 560 095. Appellant Respondent Assessee By : Shri. K. R. Girish, Ca Revenue By : Shri. Kannan Narayanan, D.R. Date Of Hearing : 01.12.2020 Date Of Pronouncement : 03.12.2020 O R D E R Per Chandra Poojari:

section 154 of the Act. Regarding depreciation on Plant and Machinery, it was submitted that the assessee claimed depreciation at 60% though

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

154", "Section 234B", "Section 234D", "Section 32(1)(iia)", "Section 2(29A)", "Section 147"], "issues": "Whether disallowance under Section 14A is valid without exempt income, whether additional depreciation

SHRI SHRIDEVI CHARITABLE TRUST,TUMKUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal of the assessee is partly allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S

section 154 of the Income-Tax Act, 1961 (the Act) 3. 3.1 That the learned Commissioner of Income-Tax (Appeals) erred in law and on facts in upholding the validity of order u/s. 154 of the Act on the ground that there is a mistake apparent from record even though there is no mistake apparent from the record. 3.2 That

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

depreciation on the expenditure incurred for purchase of software or not? There was no discussion before any of the forums including before the High Court with respect to applicability of provisions of section 9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided