M/S. HICAL INFRA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (OSD), RANGE- 1, BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

disallowance under section 40(a)(ia) should be deleted in its entirety. 4.0 Grounds relating to levy of interest under section 234B and section 234C

M/S. MOBILY INFOTECH INDIA PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-4(1)(3), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

disallowance under section 40(a)(ia) should be deleted in its entirety. 4.0 Grounds relating to levy of interest under section 234B and section 234C

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 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 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

section 14A of the 48,04,00,000 I.T.Act r.w.r 8D. 5. Disallowance u/s 36(1)(iii) of the Act. 1,40,46,63,276 6. Disallowance of payments for promotion 44,33,55,403 and advertisement expenses. 7. Disallowance based on Project Spirits 54,49,10,000 Report As a result, the AO recomputed the total income

M/S SHELL MRPL AVIATION FUELS AND SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2011-12

section 234C is levied only on returned income and not on assessed income.” Page 7 of 11 Revised Grounds of Appeal The grounds hereinafter taken by the Appellant are without prejudice to one another. 1 Disallowance

NADATHUR ESTATES PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BENGALURU

Appeal of the assessee is allowed for statistical purposes

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

disallowance under section 14A read with rule 8D amounting to Rs. 1,52,32,371 should be fully deleted. 8. Levy of interest under section 234B, 234C

NADATHUR ESTATES PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BENGALURU

Appeal of the assessee is allowed for statistical purposes

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

disallowance under section 14A read with rule 8D amounting to Rs. 1,52,32,371 should be fully deleted. 8. Levy of interest under section 234B, 234C

BRIGADE ENTERPRISES LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the assessee’s appeal is treated as partly allowed

Bench: Smt. P. Madhavi Devi & Shri Abraham P Georgem/S.Brigade Enterprises Ltd., 29Th & 30Th Floor, World Trade Centre, Brigade Gateway Campus, 26/1, Dr.Rajkumar Road, Rajajinagar, Bangalore-560055. … Appellant Pan: Aaacb7459F Vs. Addl. Commissioner Of Income-Tax, Range-11, Bangalore. … Respondent

section 36(1)(iii) of the Act and therefore uphold his decision in the matter. Accordingly Grounds no.14 & 15 of Revenue’s appeal are dismissed.” The CIT(A) has only followed the decision of this Tribunal in the assessee’s own case for the earlier assessment year 2009-10. Respectfully following the decision of the co-ordinate bench to which

M/S ALTISOURCE BUSINESS SOLUTIONS PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result appeal filed by assessee stands allowed partly as indicated hereinabove

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.208/Bang/2016 Assessment Year : 2011-12

234C amounting to INR 9,01,239 as against actual interest of INR7,75,362 resulting in excess levy of interest of INR1,25,877 22. Levy of interest under section 234D - INR 5,51,170 The learned AO has erred in levying interest under section 234D amounting to INR 5,51,170 which is consequential in nature

THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-4 , BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, both the appeals are dismissed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2009-10

disallowance confirmed under section 40(a)(i) be deleted, payments made to AEs be held as not liable TDS under section 195 and interest levied under section 234B and 234C

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands allowed partly

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

disallowance u/s 40(a)(ia) of the Act was made on the findings of the AO for not deducting TDS on the purchase of software and also on legal and professional fees. 8. On the facts and in the circumstances of the case the Dispute Resolution Panel erred in not appreciating that the sub leased rental income is taxable without

BANGALORE TRUF CLUB LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU

In the result appeal filed by assessee for assessment year 2012-

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Disallowance of stake money paid to horse owners of Rs 34,15,30,436/- be deleted b) Interest levied under section 234B amounting to Rs. 3,93,70,932 be deleted. c) Interest levied under section 234C

M/S. NSL SUGARS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 5(1)(1), BANGALORE

In the result appeal filed by revenue stands dismissed

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member

section 234C, 244A and 234Dof Rs. 3,23,100/-, Rs. 3,95,497/- and Rs. 5,70,384/- respectively as the addition was on account of disallowance

MPHASIS LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result the assessee's appeal is partly allowed and the

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

disallowance made under Section 40(a)(i) is also eligible for deduction under Section 10B of the Act. Accordingly, the alternate plea of the assessee is allowed. 24. Ground Nos.18 & 19 are regarding levy of interest under Sections 234B & 234C

M/S TEXPORT CREATION,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed in the terms indicated above

Section 234C of IT Act when the aforesaid disallowance is not legally sustainable. For the above grounds and for such

EIT SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal filed by assessee stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 258/Bang/2022 Assessment Year : 2017-18 M/S. Eit Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner Of Electronic City Phase Income Tax, Ii, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. Pan: Aaacd4078L Appellant Respondent Assessee By : Shri Padam Chand Khincha, Ca Revenue By : Shri Praveen Karanth, Cit-Dr Date Of Hearing : 01-11-2022 Date Of Pronouncement : 04-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 14/02/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “1. General Ground 1.1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National E-Assessment Centre, Delhi (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Learned Dispute Resolution Panel - 1, Bengaluru (Hereinafter Referred As "Drp" For Brevity) ("Ao", "Tpo" & "Drp"

section 234C. 7. Prayer:- The Appellant prays that directions be given to grant all such relief arising from the grounds of appeal mentioned supra and all consequential relief thereto. The grounds of appeal raised by the Appellant herein are without prejudice to each other. The Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234B, 234C and 234D of the Act. 10. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this Appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234B, 234C and 234D of the Act. 10. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this Appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234B, 234C and 234D of the Act. 10. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this Appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234B, 234C and 234D of the Act. 10. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this Appeal.” Ground Nos.2(a) and 2(b) (Disallowance