TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallowance under section 4orallia] of the Act would qualify for deduction under section 8oIB of the Act. This view was taken by the courts in the following cases: ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 17 of 45 [a] Income-tax Officer-Ward 5[1] 1Keval Construction, Tax Appeal No.443 of Date of Judgment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallowance under section 4orallia] of the Act would qualify for deduction under section 8oIB of the Act. This view was taken by the courts in the following cases: ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 17 of 45 [a] Income-tax Officer-Ward 5[1] 1Keval Construction, Tax Appeal No.443 of Date of Judgment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallowance under section 4orallia] of the Act would qualify for deduction under section 8oIB of the Act. This view was taken by the courts in the following cases: ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 17 of 45 [a] Income-tax Officer-Ward 5[1] 1Keval Construction, Tax Appeal No.443 of Date of Judgment

SHREE BASAVESHWAR CREDIT CO-OP SOCIETY LIMITED,HUNGUND vs. INCOME-TAX OFFICER, WARD-1, BAGALKOT

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

disallow the claim of deduction of interest earned from Page 2 of 9 associate members, of Rs. 1,48,606/-, which is contrary to the provisions of section 8oP of the Act, on the facts and circumstances of the case. The learned CIT(A) was not justified in holding that the business b) was not carried on, "on the principle

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallowance under section 4orallia] of the Act would qualify for deduction under section 8oIB of the Act. This view was taken by the courts in the following cases: [a] Income-tax Officer-Ward 5[1] 1Keval Construction, Tax Appeal No.443 of Date of Judgment 11-07-2018 I.T.A.No.228/2013 Commissioner of Income Tax & Anr. Vs. M/s. M PACT Technology Services

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallowance under section 4orallia] of the Act would qualify for deduction under section 8oIB of the Act. This view was taken by the courts in the following cases: [a] Income-tax Officer-Ward 5[1] 1Keval Construction, Tax Appeal No.443 of Date of Judgment 11-07-2018 I.T.A.No.228/2013 Commissioner of Income Tax & Anr. Vs. M/s. M PACT Technology Services

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallowance under section 4orallia] of the Act would qualify for deduction under section 8oIB of the Act. This view was taken by the courts in the following cases: [a] Income-tax Officer-Ward 5[1] 1Keval Construction, Tax Appeal No.443 of Date of Judgment 11-07-2018 I.T.A.No.228/2013 Commissioner of Income Tax & Anr. Vs. M/s. M PACT Technology Services

M/S. MOTHER EARTH ENVIRON TECH PRIVATE LIMITED,BANGALORE vs. INCOME-TAX OFFICER, WARD-4(1)(4), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

disallowances of Rs.2,02,26,563/- on 16.03.2018. In the notice issued under section 143(1)(A) of the Act, the Deputy Commissioner of Income-Tax proposed that under Chapter VI-A, part C, deduction has been claimed u/s. 80IA of the Act without filing corresponding form 1OCCB. Further, it is submitted that the learned Deputy Commissioner of Income