M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the Act defines “export turnover” to mean the consideration that has been received for export of articles, things or computer software. Normally the consideration would include the freight, telecommunication charges and insurance which had been incurred to deliver the articles, things or computer software outside India. However Explanation 2(iv) specifically seeks to exclude these three categories

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

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

section 80JJAA being disallowed. 17.1. The Ld.AR submitted that copy of the Audit report under section 80JJAA, being Form No. 10DA was submitted to the Ld.AO vide submission dated 28.5.2014. The Ld.AO thereafter called upon assessee to justify the allowability of deduction under section 80JJAA. The assessee explained in detail as to why deduction under section 80JJAA should be allowed

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

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

section 80JJAA being disallowed. 17.1. The Ld.AR submitted that copy of the Audit report under section 80JJAA, being Form No. 10DA was submitted to the Ld.AO vide submission dated 28.5.2014. The Ld.AO thereafter called upon assessee to justify the allowability of deduction under section 80JJAA. The assessee explained in detail as to why deduction under section 80JJAA should be allowed

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

10A of the Act pursuant to the disallowance made by the Assessing Officer, the ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore Page 22 of 38 CIT(A) did not adjudicate on the merits of the disallowance. In this regard, the ld. A.R. submitted that Section 40(a)(i)/(ia) applies only to expenditure which

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

10A of the Act pursuant to the disallowance made by the Assessing Officer, the ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore Page 22 of 38 CIT(A) did not adjudicate on the merits of the disallowance. In this regard, the ld. A.R. submitted that Section 40(a)(i)/(ia) applies only to expenditure which

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12 , BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

10A of the Act pursuant to the disallowance made by the Assessing Officer, the ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore Page 22 of 38 CIT(A) did not adjudicate on the merits of the disallowance. In this regard, the ld. A.R. submitted that Section 40(a)(i)/(ia) applies only to expenditure which

M/S. AMPAR CO-OPERATIVE AGRICULTURE SOCIETY LIMITED,UDUPI vs. INCOME-TAX OFFICER, WARD-1, UDUPI

In the result, the appeals of the Assessee for AY 2013-14 & 2014-15 are allowed while the appeal for AY 2015-16 is partly allowed

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

Section 10A the addition made on account of the disallowance of the Provident Fund / ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour

M/S. AMPAR CO-OPERATIVE AGRICULTURE SOCIETY LIMITED,UDUPI vs. INCOME-TAX OFFICER, WARD-1, UDUPI

In the result, the appeals of the Assessee for AY 2013-14 & 2014-15 are allowed while the appeal for AY 2015-16 is partly allowed

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

Section 10A the addition made on account of the disallowance of the Provident Fund / ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the Revenue and in favour

ATRIA BRINDAVAN POWER PVT LTD.,,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(4), BENGALURU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

2 pages and opposed the submission. He argued that the decision of the Karnataka High Court is distinguishable. That case involved disallowance under section 40(a)(ia), whereas the present case involves disallowance under section 37 of the Act. The learned DR also argued that the CBDT circular does not apply to the disallowances made under section

ATRIA BRINDAVAN POWER PVT LTD,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(4), BANGALORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

2 pages and opposed the submission. He argued that the decision of the Karnataka High Court is distinguishable. That case involved disallowance under section 40(a)(ia), whereas the present case involves disallowance under section 37 of the Act. The learned DR also argued that the CBDT circular does not apply to the disallowances made under section

TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

disallowed the deduction u/s.80IB(9) of the Act for A.Y. 2013-14, similar claims in earlier year was decided in favour of the assessee by the ITAT for A.Y.2012-13 and hence, the appeal raised by the assessee for A.Y.2013-14 on this ground i.e. ground No.4 in ITA No.7299/Mum/2017 is covered. 108. Now, the assessee contends that in light

M/S. ALLSTATE INDIA PRIVATE LIMITED ,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

IA etc. under Chapter VI-A of the Act in view of Section 80-A (4) of the Act which, with a non-obstante clause which starts with "Notwithstanding anything to the contrary contained in Section 10-A or Section 10-AA or Section 10-B or Section 10-BA or in any provisions of this Chapter" proceeds to enumerate

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri George George K. & Shri Chandra Poojari

disallowed the deduction u/s.80IB(9) of the Act for A.Y. 2013-14, similar claims in earlier year was decided in favour of the assessee by the ITAT for A.Y.2012-13 and hence, the appeal raised by the assessee for A.Y.2013-14 on this ground i.e. ground No.4 in ITA No.7299/Mum/2017 is covered. 108. Now, the assessee contends that in light

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

IA. The provisions of sec. 80IA(8) mandates substitution of actual price with “market value” when there is transfer of goods or services (a) from “eligible business” to “any other business” carried on by the assessee or (b) from “any other business” to “eligible business” carried on by the assessee. Section 10A/10AA/10B, 80IA etc., grants income tax concession

MOOG MOTION CONTROLS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal is allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. Moog Motion Controls Pvt. Ltd., Acit, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. Pan : Aadcm 3828 J Appellant Respondent Assessee By : Shri. Srinivas K. P, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.03.2024 Date Of Pronouncement : 08.05.2024

2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters:— …………… (ha) the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section

BACHIRA UTHAIAH POOVAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(4), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmedassessment Years: 2018-19

2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters:— (ha) the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section

M/S. TATA ELXSI LIMITED,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

disallowed the deduction\nu/s.80IB(9) of the Act for A.Y. 2013-14, similar claims in earlier year was decided in\nfavour of the assessee by the ITAT for A.Y.2012-13 and hence, the appeal raised by the\nassessee for A.Y.2013-14 on this ground i.e. ground No.4 in ITA No.7299/Mum/2017 is\ncovered.\n107. Now, the assessee contends that in light

MONIKA ARYA ,TELANGANA vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, the appeal is allowed

sections": [ "90", "143(1)", "139(1)", "139(5)", "295(1)", "295(2)(ha)", "80AC", "80-IA(7)", "10A(5)", "10B(5)" ], "issues": "Whether the disallowance

KRISHNAKUMAR BALASANKARA SUBRAMANIAN,BANGALORE vs. DCIT CIRCLE 3(3)(1), BANGALORE, BANGALORE

In the result, the appeal is allowed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters:— …………… (ha) the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section