M/S UDBHAV CONSTRUCTIONS,UDUPI vs. DCIT, UDUPI

In the result, while disallowance of Rs

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.828/Bang/2014 (Assessment Year : 2009-10) M/S. Udbhav Constructions, 3Rd Floor, Maithri Complex, Udupi – 576 101 .. Appellant Pan : Aabfu3330N V. Deputy Commissioner Of Income-Tax, Circle -1, Udupi .. Respondent Assessee By : Shri. S. Ramasubramanian, Ca Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 09.03.2016 Pronounced On : 30.03.2016 O R D E R Per Abraham P. George:

115P, 115S, @115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA sub- section (1A) of section 201, sections 210, 211, 234A, 234B, 234C, 271 and 273 or otherwise), general or special orders in respect of any class of incomes @or fringe benefits or class of cases, setting ITA.828/Bang/2014 Page - 8 forth directions or instructions

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

In the result, ground 7 is allowed for statistical purposes

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

disallowance project spirit report. Rs.28,06,21,440 on DDT and interest of Rs.15,43,41,791 u/s 115P of the Act. 8. Grounds of appeal relating to short credit of 37,78,149 tax deducted at source / tax collected at source – Rs.37,78,149 9. Grounds of appeal relating to levy of 2,03,53,26,920 interest

HEWLETT-PACKARD GLOBALSOFT PRIVATE LIMTIED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

disallowance at 14.45%. He thus prayed for the deduction has to be allowed as claimed by assessee. 8.6 On the contrary, the Ld.DR relied on the orders passed by authorities below. Page 31 IT(TP)A Nos. 810 & 835/Bang/2016 8.7 We have perused the submissions advanced based on the records placed before us. We note that, admittedly STPI Unit

DCIT, BANGALORE vs. M/S HEWLETT PACKARD GLOBALSOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

disallowance at 14.45%. He thus prayed for the deduction has to be allowed as claimed by assessee. 8.6 On the contrary, the Ld.DR relied on the orders passed by authorities below. Page 31 IT(TP)A Nos. 810 & 835/Bang/2016 8.7 We have perused the submissions advanced based on the records placed before us. We note that, admittedly STPI Unit

CANARA BANK vs. CIT,

In the result, the appeal by the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S.Canara Bank, Bsca Section, Head Office, J C Road, Bengaluru-560 002. Pan: Aaacc 6106 G … Appellant Vs. Commissioner Of Income-Tax, Ltu, Bengaluru. … Respondent

Section 43B, since the liability is not debited to Profit & loss account. The action of the learned CIT was wholly unreasonable and bad in law. 5. The learned Commissioner erred in directing the Assessing Officer to disallow the depreciation on overseas branch investments at par with domestic investments. The learned CIT has erred in understanding the domestic and overseas depreciation