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

disallowance under section 14A r.w.r. 8D(2)(iii) to the file of the AO with similar directions as rendered by the Tribunal in its orders for the earlier Assessment Years 2008-09. 2.3.2 In the set aside proceedings, the AO passed the order of assessment under section 143(3

M/S KBD SUGARS & DISTILLERIES LTD. vs. ACIT,

In the result, the appeals of the assessee for the Assessment Years 2008-

3), the Assessing Officer has basically made disallowance under Section 14A on account of interest expenditure as well as on account

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

3) dated 29.11.2021 are bad and non-est\nbeing based on the notice under Section 143(2) dated\n13.08.2018 which is vague, without of application of mind\nand contrary to section 143(2) and applicable board\ncirculars and instructions.\n4. As regards disallowance under Section 14A

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

3) dated 29.11.2021 are bad and non-est\nbeing based on the notice under Section 143(2) dated\n13.08.2018 which is vague, without of application of mind\nand contrary to section 143(2) and applicable board\ncirculars and instructions.\n4. As regards disallowance under Section_14A

M/S KBD SUGARS & DISTILLERIES LTD,BANGALORE vs. ASST. COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal of assessee is partly allowed and the revenue’s appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

3. The learned CIT (Appeals) is not justified in law in restricting the disallowance made by the ld. Assessing Officer under section 14A

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED ,MANGALURU vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE - 2(1) , MANGALURU

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Soundararajan K.\Nita Nos.642 To 645/Bang/2024\N Assessment Years : 2017-18 To\N2020-21\Nm/S. Bharat Beedi Works\Nprivate Limited,\Ngolden Jubilee Building,\Nbharath Bagh,\Nkadri Road,\Nmangaluru – 575 002.\Npan: Aaacb9001B\Nappellant\Nassessee By\Nrevenue By\N: Shri Chythanya .K, Sr.\Nadvocate\N: Shri E. Shridhar, Cit-Dr\Ndate Of Hearing\Ndate Of Pronouncement\Norder\Nper Bench\Nthese Are The Appeals Filed By The Assessee Challenging The Orders Of\Nthe Ld.Cit(A) -2, Panaji Dated 30/01/2024 In Respect Of The A.Ys.2017-18,\N2018-19, 2019-20 & 2020-21. The Grounds Raised By The Assessee For\Neach Of The Assessment Years Are Extracted Hereunder For The Sack Of\Nconvenience.\Npage 2 Of 74\Nita Nos.642 To 645/Bang/2024\N Assessment Year 2017-18:\N“1. The Impugned Orders Of The Lower Authorities Are Not\Njustified In Law & On The Facts & Circumstances Of The\Ncase.\N2. The Impugned Assessment Proceedings & The\Nimpugned Assessment Order Under Section 143(3) Dated\N29.11.2021 Are Bad & Non-Est Since The Notice Under\Nsection 143(2) Dated 13.08.2018 Was Issued Without\Naffixing Any Signature Either Manually Or Digitally.\N3. Without Prejudice To The Above, Impugned Assessment\Nproceedings & The Impugned Assessment Order Under\Nsection 143(3) Dated 29.11.2021 Are Bad & Non-Est\Nbeing Based On The Notice Under Section 143(2) Dated\N13.08.2018 Which Is Vague, Without Of Application Of Mind\Nand Contrary To Section 143(2) & Applicable Board\Ncirculars & Instructions.\N4. As Regards Disallowance Under Section 14A U/S Rule\N8D(2)(Ii):\N4.

3) dated 29.11.2021 are bad and non-est\nbeing based on the notice under Section 143(2) dated\n13.08.2018 which is vague, without of application of mind\nand contrary to section 143(2) and applicable board\ncirculars and instructions.\n4. As regards disallowance under Section 14A

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, all the appeals filed by the assessee are allowed

3) dated 29.11.2021 are bad and non-est\nbeing based on the notice under Section 143(2) dated\n13.08.2018 which is vague, without of application of mind\nand contrary to section 143(2) and applicable board\ncirculars and instructions.\n\n4. As regards disallowance under Section 14A

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

3) on 29.12.2106. • The proviso to new rule 8D seeks to restrict the amount of disallowance u/s 14A read with rule 81) ,to the total expenditure claimed by assessee in this regard. IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 11 of 85 • Thus, in view of the proviso to amended rule 8D(2), the disallowance under section

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

3) on 29.12.2106. • The proviso to new rule 8D seeks to restrict the amount of disallowance u/s 14A read with rule 81) ,to the total expenditure claimed by assessee in this regard. IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 11 of 85 • Thus, in view of the proviso to amended rule 8D(2), the disallowance under section

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3

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 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3 & 4 3