DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), , BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

256/-. The return was selected for scrutiny and the order of assessment completed under section 143(3) of the Act vide order dated 28.12.2011 wherein the assessee’s income was determined at Rs.73,61,05,940/-, which, inter alia, included disallowances under section 14A r.w.r. 8D(2)(ii) amounting to Rs.15,27,310/- and under Rule 8D(2)(iii) amounting

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

256/-. The return was selected for scrutiny and the order of assessment completed under section 143(3) of the Act vide order dated 28.12.2011 wherein the assessee’s income was determined at Rs.73,61,05,940/-, which, inter alia, included disallowances under section 14A r.w.r. 8D(2)(ii) amounting to Rs.15,27,310/- and under Rule 8D(2)(iii) amounting

M/S BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

256/-. The return was selected for scrutiny and the order of assessment completed under section 143(3) of the Act vide order dated 28.12.2011 wherein the assessee’s income was determined at Rs.73,61,05,940/-, which, inter alia, included disallowances under section 14A r.w.r. 8D(2)(ii) amounting to Rs.15,27,310/- and under Rule 8D(2)(iii) amounting

M/S. ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(2), BENGALURU

In the result, both these appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

depreciation is to be allowed @ 60% on the CG/TX cards and switches, etc. This ground is allowed in favour of assessee. Disallowance under Section 14A - Grounds 21 to 21.4 28. During the year under consideration, the assessee had earned a dividend income of Rs.2,04,09,795 which was claimed as exempt after disallowing a sum of Rs.1

M/S ONMOBILE GLOBAL LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, both these appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

depreciation is to be allowed @ 60% on the CG/TX cards and switches, etc. This ground is allowed in favour of assessee. Disallowance under Section 14A - Grounds 21 to 21.4 28. During the year under consideration, the assessee had earned a dividend income of Rs.2,04,09,795 which was claimed as exempt after disallowing a sum of Rs.1

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 37 of the Income-tax Act would be relevant. The said provision reads as follows: "SECTION 37 GENERAL: (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes

ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BANGALORE

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

depreciation at 16% on the CG/TX Cards, switches etc. Accordingly, ground no. 1 raised by the revenue stands dismissed. 6. Ground nos. 2-3 has been raised by revenue challenging the action of the Ld.CIT(A) in directing grant of deduction of tax paid outside India in respect of which no foreign tax credit is eligible Page

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. ONMOBILE GLOBAL LIMITED, BENGALURU

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

depreciation at 16% on the CG/TX Cards, switches etc. Accordingly, ground no. 1 raised by the revenue stands dismissed. 6. Ground nos. 2-3 has been raised by revenue challenging the action of the Ld.CIT(A) in directing grant of deduction of tax paid outside India in respect of which no foreign tax credit is eligible Page

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

Accordingly, this\nground is allowed for statistical purposes

256/- incurred by\nthe Assessee was voluntarily disallowed by the Assessee himself.\nIn umpteen number of cases various courts/ITAT benches have\nconsistently held that when the investment is made out of its\nown funds, provisions of sec. 14A does not apply at all. The\nfollowing are some of such decided cases:\no) Principal Commissioner of Income-tax-IV, Ahmadabad

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

256/- incurred by\nthe Assessee was voluntarily disallowed by the Assessee himself.\nIn umpteen number of cases various courts/ITAT benches have\nconsistently held that when the investment is made out of its\nown funds, provisions of sec. 14A does not apply at all. The\nfollowing are some of such decided cases:\no) Principal Commissioner of Income-tax-IV, Ahmadabad

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BENGALURU vs. M/S. ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

2(29BA) through Finance Act, 2009. These decisions cannot be applied to the appellant's case, as there are no inputs nor there was any processing of goods. In fact the appellant offered software development as a service and had shown revenue there from in the account. In so far as section 32(1)(iia) is concerned, it covers

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS UNIT, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

2(29BA) through Finance Act, 2009. These decisions cannot be applied to the appellant's case, as there are no inputs nor there was any processing of goods. In fact the appellant offered software development as a service and had shown revenue there from in the account. In so far as section 32(1)(iia) is concerned, it covers

NORTHERN OPERATING SERVICES PRIVATE LIMITED,ARGON SOUTH TOWER vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5 (1)(1), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 M/S. Northern Operating Services Pvt. Ltd., Vs. Dcit, 2Nd Floor Rmz Ecopace, Circle – 5(1)(1), Campus 1C, Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. Pan : Aaccn 1652 J Appellant Respondent Assessee By : Ms. Divya Motwani, Ca. Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 26.09.2024 Date Of Pronouncement : 27.09.2024

256 ITR 1 (Delhi)  Interglobe Technology Quotient (P) Ltd. Vs. ACIT reported in (2024) 163 taxmann.com 542 (Delhi-Trib) 8. The learned DR strongly supported the Orders of the AO and DRP. 9. We have heard the rival submissions and perused the material on record. Assessee for the relevant Assessment Year had incurred CSR expenditure amounting to Rs.2