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

250 of the Income Tax Act, 1961 (hereinafter, the Act) for A.Ys. 2017-18 to 2021-22, which were heard together. 2. First, we take up ITA No. 290/Bang/2025 pertaining to A.Y. 2017- 18 as the lead case. The assessee, in the memo of appeal, has raised four grounds bearing numbers

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

250 of the Income Tax Act, 1961 (hereinafter, the Act) for A.Ys. 2017-18 to 2021-22, which were heard together. 2. First, we take up ITA No. 290/Bang/2025 pertaining to A.Y. 2017- 18 as the lead case. The assessee, in the memo of appeal, has raised four grounds bearing numbers

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

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

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

250 of the Income Tax Act, 1961 (hereinafter, the Act) for A.Ys. 2017-18 to 2021-22, which were heard together. 2. First, we take up ITA No. 290/Bang/2025 pertaining to A.Y. 2017- 18 as the lead case. The assessee, in the memo of appeal, has raised four grounds bearing numbers

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. SYNGENE INTERNATIONAL LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 6, BANGALORE

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

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

250 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"): M/s. Syngene International Limited, Bangalore Page 2 of 29 1.Disallowance of relief claimed under section 10B of the Act 1.1 The Learned CIT(A) has erred in law arid in fact in disallowing the relief claimed under section 10B of the Act; 1.2 The Learned

M/S HINDUSTAN AERONAUTICS LTD ,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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

M/S HINDUSTAN AERONAUTICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE , BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

M/S HINDUSTAN AERONAUTICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

M/S HINDUSTAN AERONAUTICS LTD ,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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

M/S HINDUSTAN AERONAUTICS LTD ,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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

M/S HINDUSTAN AERONAUTICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

250 of the Income-tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and liable to be quashed. 2. (a) That the learned CIT(A) erred in law and on the facts of the case in upholding the disallowance of INR 15,704,168 under section 14A of the Act read with Rule

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE vs. ASIA POWER PROJECTS PRIVATE LIMITED, BANGALORE

In the result, appeal filed by the Revenue is dismsised

Bench: Shri George George K & Shri Chandra Poojarind Shri Laxmi Prasad Sahuassessment Year : 2017-16 Dcit, Vs. M/S. Asia Power Projects Private Limited, Circle – 1(1)(1), 4 Lake Side Residency, No.4, Bengaluru. Annaswamy Mudaliar Road, Bengaluru – 560 042. Pan : Aadca 0485 B Appellant Respondent Assessee By : Shri. Chavali Narayana, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.02.2024 Date Of Pronouncement : 27.02.2024

250/- under section 115JB of the Act. The assessment was completed under section 143(3) r.w.s. 144B of the Act vide order dated 26.05.2021 determining the assessed income as per the normal provisions of the Act at Rs.6,55,38,710/- and Rs.9,70,07,780/- under section 115JB of the Act. The details of disallowance made