M/S HML AGENCIES PVT. LTD.,,MANGALORE vs. DCIT, MANGALORE
In the result, the assessee’s Cross Objections for Assessment Years 2002-
ITA 83/BANG/2011[2002-03]Status: DisposedITAT Bangalore17 Jan 2019AY 2002-03
Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal No. & Appellant Respondent Assessment Year M/S. Delta Infralogistics The Deputy Commissioner Of 2002-03 (Worldwide) Ltd., Income Tax, [Formerly Hml Agencies Pvt. Ltd.,] Central Circle, #202, Veekay Towers, Mangalore. Kulur Bangra Road, Kulur, Mangalore. Pan : Aaach 7083 B The Asst. Commissioner Of Income M/S. Delta Infralogistics 2003-04 Tax, (Worldwide) Ltd., Circle – 1(1), Mangalore. Mangalore. Pan : Aaach 7083 B C.O. No. & Appellant Respondent Assessment Year 9/Bang/2013 M/S. Delta Infralogistics The Deputy Commissioner 2003-04 (Worldwide) Ltd., Of Income Tax, (In Ita No.817/Bang/2012) Mangalore. Central Circle, Pan : Aaach 7083 B Mangalore. 10/Bang/2013 -Do- -Do- 2004-05 (In Ita No. 818/Bang/2012) 11/Bang/2013 -Do- -Do- 2005-06 (In Ita No.819/Bang/2012) 12/Bang/2013 -Do- -Do- 2006-07 (In Ita No.820/Bang/2012) 13/Bang/2013 -Do- -Do- 2007-08 (In Ita No.821/Bang/2012)
For Respondent: Shri. Dilip, Jr. to Sr. Standing Counsel
Section 132Section 153A
disallowance of Rs. 3,08,752/- made u/s. 37(1) of the I.T.Act as the expenditure incurred towards tipper mamool by the assessee was prohibited by law and opposed to public policy.
ITA No. 817/Bang/2012
C. O. Nos. 9 to 13/Bang/2013
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3. That on the facts and circumstances of the case
