M/S. MICRO LABS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, LTU, BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

disallowed under Section 35 of the Act. The allowability or otherwise of such expenditure cannot be the subject matter of scrutiny by the AO. The High Court observed that Section 35(3

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances of weighted deduction under section 35(2AB) of the Act claimed on account of R&D facility. 69. At the outset, we note that the issue raised by the assessee in its grounds of appeal for the AY 2019-20 is identical to the issue raised by the assessee in ITA No. 291/Bang/2025 for the assessment year

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances of weighted deduction under section 35(2AB) of the Act claimed on account of R&D facility. 69. At the outset, we note that the issue raised by the assessee in its grounds of appeal for the AY 2019-20 is identical to the issue raised by the assessee in ITA No. 291/Bang/2025 for the assessment year

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances of weighted deduction under section 35(2AB) of the Act claimed on account of R&D facility. 69. At the outset, we note that the issue raised by the assessee in its grounds of appeal for the AY 2019-20 is identical to the issue raised by the assessee in ITA No. 291/Bang/2025 for the assessment year

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

3) of the Act is in relation to section 35(1)(ii) and 35(1)(iii) of the Act and not to section 35(1)(i), section 35(1)(iv) or section 35(2AB) of the Act. 3.6 The learned AO erred in disallowing

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 of the appeal pertain to disallowances of depreciation on intangible assets. 46. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given

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

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

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

35,000/- made\n==End of OCR for page 52==\nby the AO in the instant case is completely out of the scene in\nthe final assessed income shows volumes.\n17.2 Even the factual situation is much worse than the facts\ndecided by the Tribunal in the case of Sanjay Duggal (supra).\nIn that case, at least the assessment folders

M/S. AMRUT DISTILLERIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

35,000/- per day were made to the same person in the aggregate against different vouchers in the same day to allege that there has been a violation of the provision of Section 40A(3) inviting disallowance

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

35,000/- per day were made to the same person in the aggregate against different vouchers in the same day to allege that there has been a violation of the provision of Section 40A(3) inviting disallowance

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

35,000/- per day were made to the same person in the aggregate against different vouchers in the same day to allege that there has been a violation of the provision of Section 40A(3) inviting disallowance

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

35,625/-. The return was selected for scrutiny and the order of ITA Nos.528 to 530/Bang/2018 Page 5 of 22 assessment was completed under section 143(3) of the Act vide order dated 26.02.2013, wherein the assessee’s income was determined at Rs.43,48,83,703/-; which, inter alia, included disallowances

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), , BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

35,625/-. The return was selected for scrutiny and the order of ITA Nos.528 to 530/Bang/2018 Page 5 of 22 assessment was completed under section 143(3) of the Act vide order dated 26.02.2013, wherein the assessee’s income was determined at Rs.43,48,83,703/-; which, inter alia, included disallowances