MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Rahul Chaudharym/S. Marvell India Private Limited 10Th Floor, Tower D & E Global Technology Park, Marathahalli Outer Ring Road Devarabeesanahalli Village Varthurhobli Bangalore 560 103 ………. Appellant [Pan: Aaecm5559R]

disallowance of INR.10,518/-. Consequently, interest of INR.1,890/- was also incorrectly levied. Learned Departmental Representative submitted that the stand taken by the Assessee required examination as the tax withholding certificates now furnished as additional evidence were not provided to authorities below. 9.2. We have perused the tax withholding certificates filed as additional evidence and the same provide for deduction

M/S SCANIA COMMERCIAL VEHICLES INDIA PVT LTFD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

The Appeal of the Assessee is allowed

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

section 194I is not talking about only renting of the property but also renting of machinery, plant or equipment. Further, with respect to the sum of Rs. 15,00,000/- received as sub letting charges at a trade exhibition is already shown by the Assessee by netting off the expenditure. Therefore, there is a double addition of all the above

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

disallowance of lease rentals paid on equipment and motor cars. The grounds raised by the assessee in this regard are as follows:- “6.1 The learned CIT(A) and the AO have erred in law and on facts in disallowing an amount of Rs 25,500,765 and Rs 77,520,788 pertaining to lease rentals paid by the Appellant

EMBASSY PROPERTY DEVELOPMENTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-1(1), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

section 201(1) & 201(1A) of the Act is unwarranted. 7. The ld. D.R. on the other hand supported the order of the authorities below and vehemently submitted that in the present case the nature of the expenses are identified, the parties are identified & the amount of expenditure are also fairly estimated then the question of non-deduction

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18

disallowed the sum of Rs.18,69,97,941/- u/s 37 of the Act holding the expenditure as capital in nature which was confirmed by the DRP. 11.1 The assessee explained that it has claimed deduction of Rs.18,69,97,941/- towards lease payment on assets taken on lease whose life is short tenure in nature. The entire lease payment

MANOHARS CATERING ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(3), BANGALORE

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

Bench: Mrs. Beena Pillai & Shri Ramit Kocharassessment Year: 2008-09 Manohars Catering, Assistant Commissioner Of Income-Tax & / Or The Partners/ Circle-1, Bangalore Legal Representatives Of (Present Jurisdiction-Income Tax The Partners Of Manohars Officer-Ward7(2)(3), Bangalore) Catering As Stipulated U/S V. 189(1), 189(3) & 189(4) Of The 1961 Act Number 666, Indiranagar 1St Stage Bengaluru-560038 Karnataka Pan:Aalfm1212B (Appellant) (Respondent) Assessee By: Sh. Raghvendra, Ca Revenue By: Ms. Neha Sahay, Jcit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 13.09.2024 O R D E R

194I on hire charges to the tune of Rs. 4,27,076/- paid by the assessee to M/s Event Net work, and debited to its P & L Account, by invoking provisions of A.Y. 2008-09 Manohars Catering Section 40(a)(ia). The second additions made by the AO was to the tune of Rs. 5,50,820/- on account