DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance by the AO was warranted. The cross-objections regarding reopening were dismissed based on a High Court decision.", "result": "Allowed", "sections": [ "14A", "8D", "143(3)", "147", "148", "153A", "154", "234B", "234D", "32(1)(iia)", "36(1)(iii)", "132", "139", "140A

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

140A, has been paid on or before the date of furnishing of the return; *Inserted clause (aa) by Finance Act, 2013 w.e.f. 1.6.2013 and clause (aa) Omitted by the Finance Act, 2016 w.e.f 1.4.2017" 4.8 He submitted that the above clause [aa] of section 139[9] of the Act came to be inserted by Finance Act, 2013 with effect from

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

140A, has been paid on or before the date of furnishing of the return; *Inserted clause (aa) by Finance Act, 2013 w.e.f. 1.6.2013 and clause (aa) Omitted by the Finance Act, 2016 w.e.f 1.4.2017" 4.8 He submitted that the above clause [aa] of section 139[9] of the Act came to be inserted by Finance Act, 2013 with effect from

SMT. REDDY SANGEETHA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

140A, has been paid on or before the date of furnishing of the return; *Inserted clause (aa) by Finance Act, 2013 w.e.f. 1.6.2013 and clause (aa) Omitted by the Finance Act, 2016 w.e.f 1.4.2017" 4.8 He submitted that the above clause [aa] of section 139[9] of the Act came to be inserted by Finance Act, 2013 with effect from

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

140A, has been paid on or before the date of furnishing of the return; *Inserted clause (aa) by Finance Act, 2013 w.e.f. 1.6.2013 and clause (aa) Omitted by the Finance Act, 2016 w.e.f 1.4.2017" 4.8 He submitted that the above clause [aa] of section 139[9] of the Act came to be inserted by Finance Act, 2013 with effect from

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

140A, has been paid on or before the date of furnishing of the return; *Inserted clause (aa) by Finance Act, 2013 w.e.f. 1.6.2013 and clause (aa) Omitted by the Finance Act, 2016 w.e.f 1.4.2017" 4.8 He submitted that the above clause [aa] of section 139[9] of the Act came to be inserted by Finance Act, 2013 with effect from

CYPRESS SEMICONDUCTOR TECHNOLOGY INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.630/Bang/2021 : Asst.Year 2016-2017 M/S.Cypress Semiconductor The Deputy Commissioner Of Technology India Private Limited Income-Tax, Circle 2(1)(1) V. Bangalore. No.65/2, Begmane Laurel, C Block, Bagmane Tech Park C.V.Raman Nagar Bangalore – 560 093. Pan : Aabcc2470Q. (Appellant) (Respondent) Appellant By : Sri.Sumit Khurana, Ca Respondent By : Dr.Manjunath Karkihalli, Cit-Dr Date Of Pronouncement : 27.07.2022 Date Of Hearing : 25.07.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 25.09.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Assessee Has Raised Five Grounds Before The Tribunal. However, During The Course Of Hearing The Learned Ar Had Argued Only Two Grounds, Namely, Ground 2 & Ground 3. Ground 2 & 3 Argued By The Learned Ar Reads As Follows:-

140A of the Act amounting to INR 5,14,63,960.” The above grounds shall be adjudicated as under: Education Cess (Ground 2, 2.1 & 2.2) 3. The learned AR submitted that cess is not levied on the profits and gains of business, and therefore, does not satisfy the second limb of section 40(a)(ii) of the I.T.Act