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

In the result appeal filed by revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09

section 234B and C while passing order giving effect to, assessee preferred appeal before the Ld.CIT(A). The Ld.CIT(A) after Page 4 of 16 considering the submissions, allowed the ground of assessee by holding as under: “5.2. Ground No.2 relates to the computation of interest u/s 234B and 234C of the Act, on account of certain additional income offered

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX OFFICER, CENTRAL CIRCLE-2(2), BENGALURU

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

depreciation on such sum on the facts and circumstances of the case. 10. The appellant denies the liability to pay interest under section 234A, 234B and 234C of the Act of the Act, in view of the fact that there is no liability to additional tax as determined by the assessing officer. Without prejudice, the rate, period and on what

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 of the appeal pertains to disallowance of depreciation on intangible assets. 67. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2019-20 are identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 of the appeal pertains to disallowance of depreciation on intangible assets. 67. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2019-20 are identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 of the appeal pertains to disallowance of depreciation on intangible assets. 67. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2019-20 are identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

depreciation on such sum on the facts and circumstances of the case. 10. The appellant denies the liability to pay interest under section 234A, 234B and 234C of the Act of the Act, in view of the fact that there is no liability to additional tax as determined by the assessing officer. Without prejudice, the rate, period and on what

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

depreciation on such sum on the facts and circumstances of the case. 10. The appellant denies the liability to pay interest under section 234A, 234B and 234C of the Act of the Act, in view of the fact that there is no liability to additional tax as determined by the assessing officer. Without prejudice, the rate, period and on what

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

depreciation on such sum on the facts and circumstances of the case. 10. The appellant denies the liability to pay interest under section 234A, 234B and 234C of the Act of the Act, in view of the fact that there is no liability to additional tax as determined by the assessing officer. Without prejudice, the rate, period and on what

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

depreciation on such sum on the facts and circumstances of the case. 10. The appellant denies the liability to pay interest under section 234A, 234B and 234C of the Act of the Act, in view of the fact that there is no liability to additional tax as determined by the assessing officer. Without prejudice, the rate, period and on what

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

depreciation on such sum on the facts and circumstances of the case. 10. The appellant denies the liability to pay interest under section 234A, 234B and 234C of the Act of the Act, in view of the fact that there is no liability to additional tax as determined by the assessing officer. Without prejudice, the rate, period and on what

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

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

Section 92CC with the caption “Advance Pricing Agreement” provides through sub-section (1): `The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm's length price … in relation to an international transaction …’. Sub-section (2) gives the manner of determination of the ALP referred to in sub-section

MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BENGALURU

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Rahul Chaudharym/S. Marvell India Private Limited 10Th Floor, Tower D & E Global Technology Park, Marathahalli Outer Ring Road Devarabeesanahalli Village Varthurhobli Bangalore 560 103 ………. Appellant [Pan: Aaecm5559R]

234B and INR 9,20,335 under section 234C of the Act. 6. Penalty Proceedings 6.1. The learned AO has erred, in law and on facts, in initiating penalty proceedings under section 274 read with section 270A of the Act.” 3. The relevant facts in brief are that the Assessee is a company engaged in design, development and testing

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), , BANGALORE

In the result, the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other

GOPAL S. PANDITH vs. DCIT,

In the result, all the appeals of the assessee are partly allowed

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

depreciation is allowed. Therefore this land was sold as an individual asset and not as a particular unit of business of the assessee. Accordingly, we are of the view that the gain arisen from the sale of land will be assessed as ‘Long Term Capital Gain’ (LTCG). However if any gain is earned on the construction part of the property

V.S.L. MINING COMPANY PVT. LTD. vs. DCIT,

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

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

depreciation amounting to Rs. 75,00,000/- holding that the same was not forming part of the cost of the windmill and was infact, a payment made for taking the land on lease under the facts and in the circumstances of the appellant's case. 3. The learned CIT[A] is not justified in upholding the rejection of the exemption

ACIT vs. M/S VSL MINING CO. P. LTD.,,

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

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

depreciation amounting to Rs. 75,00,000/- holding that the same was not forming part of the cost of the windmill and was infact, a payment made for taking the land on lease under the facts and in the circumstances of the appellant's case. 3. The learned CIT[A] is not justified in upholding the rejection of the exemption

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

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

234B and 60 Consequential 234D Additional grounds of appeal filed on Additional 28.6.2021 on deduction for education Not pressed ground cess 6. Ground nos. 2 – 5 – It is submitted by the Ld.AR that the assessing officer has denied the claim of Rs.2227,82,65,630/- in respect of four SEZ units being 1) Chennai – Unit 1 2) Chandigarh 3) Mangalore

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

234B of the Act.” 3. Ground No.1 is regarding provisions for replacement of spares and accessories. 4. We have heard the rival submissions as well as considered the relevant material on record. At the outset, we note that this issue has been considered 6 IT(T.P)A No.272/Bang/2012 by this Tribunal in assessee's own case for Assessment Year