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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. 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

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the variousITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BANGALORE

penalty proceedings u/s 271(1)(c) of the Act is\ninitiated separately.\n14.2 Regarding bogus carriage outward expenses the ld. D.R.\nsubmitted that during the course of the search, it was noticed that\nJDPL was inflating the carriage outwards to certain extent as the\nsame modus followed under the head of sales promotion expenses.\nDuring the course of the search

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

penalty proceedings u/s 271(1)(c) of the Act is\ninitiated separately.\n14.2 Regarding bogus carriage outward expenses the ld. D.R.\nsubmitted that during the course of the search, it was noticed that\nJDPL was inflating the carriage outwards to certain extent as the\nsame modus followed under the head of sales promotion expenses.\nDuring the course of the search

EMC SOFTWARE AND SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 2, BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes as per the terms mentioned above

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

271(1)(c) of the Act and IT(TP)A No.191/Bang/2021 Page 5 of 61 initiating penalty proceedings for concealment of income and for furnishing inaccurate particulars of such income. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify the grounds herein below or produce further documents before or at the time of hearing