PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

Disallowance us 14A 24,00,068 Assessed Income 3,363,856,199 4. Aggrieved by the Assessment completed under section 147 r.w.s. 144

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Accordingly, the appeals of the assessee for the AY 2015-16\nto AY 2017-18 are allowed

section 144\nof the Act. It is immaterial whether the AO has passed the order\nu/s.143(3) or 144 of the Act, when there is a return and the AO\nwanted to disallow

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru Page 4 of 13 r.w.s.147, vide order dated 24.12.2018. In the order of assessment, the Assessing Officer has made additions of Rs.47,33,332/- as disallowance made under section 40A(3

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru Page 4 of 13 r.w.s.147, vide order dated 24.12.2018. In the order of assessment, the Assessing Officer has made additions of Rs.47,33,332/- as disallowance made under section 40A(3

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru Page 4 of 13 r.w.s.147, vide order dated 24.12.2018. In the order of assessment, the Assessing Officer has made additions of Rs.47,33,332/- as disallowance made under section 40A(3

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

144-C.” The facts prevailing in the above said case is totally different from the facts available in the case before us. In the instant case, there is no dispute that the assessing officer has consciously passed the draft assessment order by correctly mentioning that the same is passed u/s 143(3) r.w.s 144C of the Act. The assessee

ARECA TRUST,BANGALORE vs. INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU

In the result, appeal filed by the assessee is dismissed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Areca Trust, The Commissioner Of Income Tax (Appeals), No.23, Nadathur Place, 8Th Main, National Faceless Appeal Centre (Nfac), Jayanagar 3Rd Block, Vs. Delhi. Bengaluru – 560 011. Pan : Aafta 7784 A Appellant Respondent Assessee By : Shri. Sumeet Khurana, Ca Revenue By : Shri. Sunil Kumar Singh, Cit-2(Dr), Itat, Bengaluru. Date Of Hearing : 26.07.2023 Date Of Pronouncement : 26.07.2023

disallowance reiterated in the order under section 143(3) of the Act was unsustainable. 5. On the facts and in the circumstances of the case, thelearned CIT(A) has erred in directing the learned AO to charge interest under section 234B and 234C of the Act. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify

CISCO SYSTEMS SERVICES B V INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the appeal by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowing the entire amount of salaries and wages incurred in foreign currency amounting to INR 14,10,000 without appreciating the fact that such salaries and wages comprise of a) reimbursement of certain employee welfare related expenses amounting to INR 9,18,000 and b) salary expenses of international assignees amounting to INR 4,92,000. B. Grounds of appeal

YOKOGAWA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

disallowance under section 37(1) of the Act as made in the draft assessment order; 18. The Learned AO has erred by not granting the foreign tax credit partially, to the extent of Rs.1,46,209/- although company had submitted the foreign tax credit Certificates with respect to the complete amount claimed in its return of income; 19. The Learned

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

GMR INFRASTRUCTURE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S GMR INFRASTRUCTURE LTD , BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) r.w.s 153A of the Act. 6.25 There is no dispute in respect of the facts that assessee had not earned any exempt income during the assessment year 2010- 11 6.26 It is also not disputed that assessee had withdrawn the claim by filing a revised computation which the Ld.AO should have considered during the assessment proceedings that was pending