GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

M/S INFORMATICA BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RAGE-3, BANGALORE

In the result appeal filed by the assessee is partly allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2014-15

penalty proceedings under Section 274 read NA Section 271 of the Act. Relief 8 a) The Appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief NA consequential thereto. b) The Appellant desires leave to add to or alter, by deletion, substitution or otherwise, any or all of the above

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result the appeal of the assessee for A

u/s 142(1) issued to the assessee was also\nreceived by the AR during the assessment proceedings. The contention\nthat no intimation was given to the assessee after the assessment order\nwas returned undelivered with postal remarks is not true. The\nassessment order along with the demand notice was handed over to\nNotice Server and physically served

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result the appeal of the assessee for A

u/s 142(1) issued to the assessee was also\nreceived by the AR during the assessment proceedings. The contention\nthat no intimation was given to the assessee after the assessment order\nwas returned undelivered with postal remarks is not true. The\nassessment order along with the demand notice was handed over to\nNotice Server and physically served

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result the appeal of the assessee for A

u/s 142(1) issued to the assessee was also\nreceived by the AR during the assessment proceedings. The contention\nthat no intimation was given to the assessee after the assessment order\nwas returned undelivered with postal remarks is not true. The\nassessment order along with the demand notice was handed over to\nNotice Server and physically served

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

271(1)(c) of the Act granted 50 days to respond, up to 22-02-2018, whereas the standard statutory practice and departmental procedure is to allow only 30 days. This abnormal extension of time is highly irregular and reinforces the assessee’s contention that the assessment orders were not passed within the prescribed limitation period

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

271(1)(c) of the Act granted 50 days to respond, up to 22-02-2018, whereas the standard statutory practice and departmental procedure is to allow only 30 days. This abnormal extension of time is highly irregular and reinforces the assessee’s contention that the assessment orders were not passed within the prescribed limitation period

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

271(1)(c) of the Act granted 50 days to respond, up to 22-02-2018, whereas the standard statutory practice and departmental procedure is to allow only 30 days. This abnormal extension of time is highly irregular and reinforces the assessee’s contention that the assessment orders were not passed within the prescribed limitation period

H SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

271(1)(c) of the Act granted 50 days to respond, up to 22-02-2018, whereas the standard statutory practice and departmental procedure is to allow only 30 days. This abnormal extension of time is highly irregular and reinforces the assessee’s contention that the assessment orders were not passed within the prescribed limitation period

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

282/-\n7.\nThe AO made the additions based on the results of the search and\nalso based on some discrepancy noticed at the time of search and also based\non the survey conducted at the premises of the labour contractors. The AO\nalso relied on the statements given by the Executive Director and his\nvoluntary acceptance to add the income

INCOME TAX OFFICER, WARD-7(2)(1), BENGALURU, BANGALORE vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED , BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

282 (SC). However, the said case dealt with the interpretation, and the deduction, which would be applicable under Section 80P(2)(a)(i) of the I.T. Act. For, in the present case the interpretation that is required is of Section 80P(2)(d) of the I.T. Act and not Section 80P(2)(a)(i) of the I.T. Act. Therefore

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall