DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BENGALURU vs. M/S. ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowance of the claim for additional depreciation under Section 32(1)(iia) of the Act. 17. The assessee, in its return

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS UNIT, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowance of the claim for additional depreciation under Section 32(1)(iia) of the Act. 17. The assessee, in its return

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

32(1)(iia)", "Section 2(29A)", "Section 147"], "issues": "Whether disallowance under Section 14A is valid without exempt income, whether

HASSAN CO-OPERATIVE MILK PRODUCERS SOCIETIES UNION LIMITED,HASSAN vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, HASSAN

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

Bench: Shri George George K & Shri Waseem Ahmedassessment Years: 2017-18

disallowed the sum of Rs. 30,20,002/- representing additional depreciation under section 32(1)(iia) of the Act and added

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance under Section 14A was permissible. The cross objections challenging the reopening of assessment were dismissed.", "result": "Allowed", "sections": [ "Section 14A", "Rule 8D", "Section 132", "Section 148", "Section 153A", "Section 143(3)", "Section 154", "Section 234B", "Section 234D", "Section 32(1)(iia

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

iia) of sub-section (1) of\nsection 132 ?\n(4) Afford the authorised officer necessary facility to look into the electronic\nrecord as provided under clause (iib) of sub-section (1) of section 132 ?\n(5) Seized any book of account, other documents, money, bullion, jewellery,\netc. ?\n(6) Placed any marks of identification, on any books of account, other

M/S. JSW STEEL PROCESSING CENTRES LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(6), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2013-14

section 32(1)(iia) of the Act was disallowed. The AO held that assessee is not into the business of manufacture

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

iia) of sub-section (1) of\nsection 132 ?\n(4) Afford the authorised officer necessary facility to look into the electronic\nrecord as provided under clause (iib) of sub-section (1) of section 132 ?\n(5) Seized any book of account, other documents, money, bullion, jewellery,\netc. ?\n(6) Placed any marks of identification, on any books of account, other

INFOSYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1) , BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

section 32(1)(iia). The Assessing Officer disallowed the claim on the ground that the assessee was engaged only in the manufacture

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

disallowance by the Assessing Officer is warranted, following previous judgments of the High Court and Tribunal. The Tribunal also held that additional depreciation under Section 32(1)(iia

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY GLOBAL LIMITED, BANGALORE

In the result, all the COs by assessee in CO\nNos

sections": [ "14A", "Rule 8D", "143(3)", "147", "148", "153A", "234B", "234D", "32(1)(iia)" ], "issues": "Whether disallowance under Section 14A is permissible

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

sections": [ "14A", "8D", "132", "148", "153A", "143(3)", "154", "234B", "234D", "147", "32(1)(iia)", "2(29A)" ], "issues": "1. Validity and extent of disallowance

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance under section 14A can be made, citing a High Court ruling. The Tribunal also addressed issues related to additional depreciation and the scope of section 153A in cases of search.", "result": "Allowed", "sections": [ "14A", "8D", "132", "148", "153A", "143(3)", "154", "234B", "234D", "32(1)(iia

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance under Section 14A was permissible. The reopening of assessment grounds were dismissed based on a jurisdictional High Court decision. Regarding additional depreciation, the conversion of raw coffee beans to liquid coffee was considered a manufacturing activity, allowing for additional depreciation.", "result": "Allowed/Dismissed", "sections": ["14A", "32(1)(iia

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 32(1) (iia) of the Act: “32(1)(iia) In the case of any new machinery or plant (other than ships and aircraft), which has been acquired and installed after the 31st day of March, 2005, by an assessee engaged in the business of manufacture or production of any article or thing or in the business of generation

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 32(1) (iia) of the Act: “32(1)(iia) In the case of any new machinery or plant (other than ships and aircraft), which has been acquired and installed after the 31st day of March, 2005, by an assessee engaged in the business of manufacture or production of any article or thing or in the business of generation

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 32(1) (iia) of the Act: “32(1)(iia) In the case of any new machinery or plant (other than ships and aircraft), which has been acquired and installed after the 31st day of March, 2005, by an assessee engaged in the business of manufacture or production of any article or thing or in the business of generation

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 32(1) (iia) of the Act: “32(1)(iia) In the case of any new machinery or plant (other than ships and aircraft), which has been acquired and installed after the 31st day of March, 2005, by an assessee engaged in the business of manufacture or production of any article or thing or in the business of generation