M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 24A of the Mines and Minerals (Development and Regulation) Act, 1957 (“MMDR Act”), relevant extract (He referred Page 173 of the Paper book of assessment year 2012-13). Further Ld. A.R. submitted that the extract of MMDR Act which is very clear that the mining lease holder would be required to pay compensation to the occupier of the lands

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 24A of the Mines and Minerals (Development and Regulation) Act, 1957 (“MMDR Act”), relevant extract (He referred Page 173 of the Paper book of assessment year 2012-13). Further Ld. A.R. submitted that the extract of MMDR Act which is very clear that the mining lease holder would be required to pay compensation to the occupier of the lands

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 24A of the Mines and Minerals (Development and Regulation) Act, 1957 (“MMDR Act”), relevant extract (He referred Page 173 of the Paper book of assessment year 2012-13). Further Ld. A.R. submitted that the extract of MMDR Act which is very clear that the mining lease holder would be required to pay compensation to the occupier of the lands

SRI PAUL CHRISTADAS SALINS ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE

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

section 14A of the Act is bad in law. 8. The Ld. CIT(A) erred in approving the action of Ld. AO of disallowing a sum of Rs. 50,070/- on account of vehicle maintenance without providing a sufficient reason for such disallowance. The Appellant seeks your leave to add, alter, amend or delete any of the grounds urged

ITI EDUCATION COMMITTEE,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTION), BANGALORE

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

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raom/S.Iti Education Committee, Vidyamandir, Dooravaninagar, Bengaluru. Pan : Aaaai0748L … Appellant Vs. The Income-Tax Officer (Exemptions), Ward - 1, Bengaluru … Respondent Appellant By : Shri H Sambhu Sharma, C.A Respondent By : Shri Pradeep Kumar, Acit(Dr)

disallowed and the net surplus generated is considered for taxation in the status of AOP.” Further, the Assessing Officer had not allowed carry forward of excess income over expenditure on the gross income but on the net income. 4. Being aggrieved, an appeal was preferred before the ld. CIT(A), who vide impugned order, had confirmed the action

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

disallowance of provision for warranties and R&D expenses. 6. Aggrieved, the assessee filed its objections before the DRP which, vide its directions dated 30.12.2016, partly accepted the assessee’s contentions with regard to the TP adjustments made by the TPO were concerned. As regards provision for warranty, the DRP allowed the IT(TP)A No. 713/Bang/2017 Page